Factors affecting the intention to adopt IT forensic accounting tools to detect financial cybercrimes

Hashem Alshurafat, Mohannad Obeid Al Shbail and Mohammad Almuiet

International Journal of Business Excellence, 2024, vol. 33, issue 2, 169-190

Abstract: As financial cybercrime incidents have been increasing, the need for effective tools to detect such incidents has also been increasing. IT forensic accounting tools have been recognised as effective tools to detect financial cybercrimes. However, the factors that affect the intention to adopt these tools remain empirically unexplored. This research incorporates the theoretical foundations of the technology acceptance model (TAM) and diffusion of innovations (DOI) to explore the intention to adopt IT forensic accounting tools to detect financial cybercrimes. The model was tested using data collected from 113 certified public accountants affiliated with both the Big 4 and non-Big 4 (non-affiliated) Jordanian audit firms. Results show perceived usefulness, perceived ease of use, and trialability affect one's attitude toward using IT forensic accounting tools, which will ultimately shape the intention of adopting IT forensic accounting tools. Findings expand our understanding of adopting IT forensic accounting tools toward detecting financial cybercrimes.

Keywords: technology acceptance model; TAM; diffusion of innovations; DOI; structural equation modelling; SEM; IT forensic accounting tools. (search for similar items in EconPapers)
Date: 2024
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbexc:v:33:y:2024:i:2:p:169-190

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