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This paper aims to develop and validate a cashless transaction adoption model (CTAM) that integrates all essential elements to investigate the adoption of “cashless transactions (CLT)”.

The researchers surveyed 375 respondents from each of Bengaluru’s eight zones in India. In addition, using the respondents’ replies, a “partial least squares-based structural equation modelling (PLS-SEM)” technique was used to analyse the relationship between the components.

The results of CTAM reveal that 12 independent variables explain 84.7% of the variation in behavioural intention to adopt CLT. In addition, performance expectancy is the strongest predictor of users’ intentions to embrace CLT, followed by perceptions of the economy’s security and economic offence reduction, social influence, perceived trustworthiness, the expected level of effort and innovativeness. Furthermore, in terms of impediments, perceived risk and cost are the negative influence factors that affect behavioural intention to adopt CLT.

The research successfully developed and validated a comprehensive CTAM that integrates essential elements to investigate the adoption of CLT. Consequently, this research, for the first time, elucidates the precise role of “Perceived Economic Offense Reduction (PEOR)”, “Perceived Economic Benefit (PEB)” and “Perceived Economy’s Security (PES)” in influencing individuals’ behavioural intentions towards adopting CLT. Accordingly, this CTAM offers a more in-depth explanation than any other research for understanding why individuals embrace CLT systems.

This paper aims to investigate the customers’ response to mandatory activities as per the corporate social responsibility (CSR) laws of India in the Indian hotel industry. Further, it analyzes the influence of mandatory CSR activities of the companies on the purchase intention (PI) of customers with the mediating role of customer satisfaction (CS). It also examines the link between mandatory CSR activities and the customers’ evaluation of corporate.

The customers of five-star hotels in Kerala, India, were surveyed, and the proposed model is analyzed with factor analysis and structural equation modelling with mediation analysis.

The study proves three propositions, namely, the mandatory CSR activities influence the PIs of customers, the CS partially mediates the relationship of CSR activities on the PI of the customers and the mandatory CSR activities demonstrate a positive impact on customers’ evaluation of corporate in the Indian hotel industry.

The comprehensive CSR assessment based on hotel customers’ response by considering CSR law in India is a novel outlook. The study will aid in determining the association between mandatory CSR and PI and evaluate the role of mandatory CSR on favorable corporate evaluation.

This study aims to develop and validate a scale to measure stakeholders' perception of mandatory corporate social responsibility (CSR) activities in the hotel industry in India.

CSR items were generated based on a qualitative approach. The underlying factorial structure of the scale is determined using exploratory factor analysis. The measurement model is verified through confirmatory factor analysis with validity checks. Additionally, the nomological and predictive validity of the proposed scale is confirmed through correlation and regression analysis.

This study proposed a three-dimensional 17-item scale comprising the environment, social and cultural domains to measure stakeholders' perception of mandatory CSR in the Indian hotel industry.

This study adds to the literature by providing a comprehensive approach incorporating CSR activities specified by law on CSR measurement. Validated CSR scales are recommended for future studies to measure CSR in India. This study may also serve as a blueprint for other countries to develop context-specific CSR measurement approaches.

To the best of the authors’ knowledge, this is the first scale development study on mandatory CSR in India. The inclusion of CSR activities prescribed by law on the standardized CSR scale development is a novel outlook.

This study aims to examine how auditors perceive the influence of crucial fraud prevention factors in deterring financial statement fraud within the corporate sector. Additionally, this research explores the mediating effect of fraud awareness in elucidating the impact of ethical leadership and internal control systems on preventing financial statement fraud.

The study used an online survey, targeting a sample of 141 professionally qualified auditors with at least one year of practical experience in the field. The researchers used “Structural Equation Modeling (SEM)” to examine relationships between latent variables using partial least squares structural equation modeling. The study investigated the impact of whistleblowing systems, fraud awareness, ethical leadership, internal control systems and corporate governance on fraud prevention.

This research finding provides evidence to the corporate sector by establishing the significance of fraud awareness as the most influencing factor in preventing financial statement fraud. Furthermore, the combined explanatory variables account for 77.4% of the overall variance in financial statement fraud prevention. The study reveals a partial mediation effect of fraud awareness on the relationship between the internal control system and financial statement fraud prevention.

This research finding may assist in developing an effective fraud prevention programme to mitigate fraud instances and improve financial reporting quality. In the corporate sector, each organisation should clearly specify the policies on whistleblowing systems, fraud awareness training, internal control systems and corporate governance. To foster a comprehensive fraud prevention programme, the leaders should enforce these policies with employee support.

This research integrated crucial elements to develop a new theoretical framework for investigating financial statement fraud prevention within the corporate context. Accordingly, this research framework provides a more in-depth explanation of preventing financial statement fraud from an auditor’s perspective. Additionally, this research is the first to explore the mediating role of fraud awareness in influencing the effectiveness of the internal control system in preventing financial statement fraud.

The ultimate aim of this paper is to contribute an extension of the unified theory of acceptance and use of technology (UTAUT) model. The modified UTAUT provides a better explanation for the adoption of cashless transactions. However, it does not consider individuals’ perceived countries’ advantages when cashless transactions are made in the economy. Hence, this research investigates whether individuals’ perceived countries’ advantages of the cashless economy influence behavioral intentions of using cashless transactions.

A structured questionnaire has administered with 375 respondents in selected commercially vibrant places, such as Shopping Malls, big retail shops, hotels, and the like, covering the 15 zones of Greater Chennai city Corporation, India. From the 375 respondents, 325 respondents returned the filled-in questionnaire in time. For analysis, exploratory factor analyses used for underlying new latent factors from the identified variables used for measuring the individuals’ perceived countries’ advantages of a cashless economy. After identifying the latent factors, the extracted factors regressed with the intention level of using cashless transactions to validate the influence of newly identified factors.

The results of the regression analysis proved that the identified new factors, such as Perceived Economic Offense Reduction (PEOR), Perceived Economic Benefit (PEB), and Perceived Economy’s Security (PES), are positively and significantly influencing the behavioral intention of using cashless transactions.

This study’s unique contribution is the validation of a measurement scale based on individuals’ perception of countries’ advantages when cashless transactions are made in the economy. The scale development in the present study is an essential step toward the advancement of the UTAUT research model, and this study also proved that identified new latent factors such as PEOR, PEB and the PES are positively and significantly influencing individuals’ behavioral intention toward the use of the cashless transaction. Hence, this study’s result may help contribute an extension of the UTAUT model in a comprehensive view, and this extension may enrich UTAUT’s ability to explain and predict the acceptance of cashless transactions.

In recent literature, many conceptual and empirical studies have discussed the countries’ advantages resulting from cashless transactions. This study attempts to integrate those advantages as variables through measurement instruments, whether they influence the behavioral intention to use cashless transactions from the general public perspective.

This study aims to construct an appropriate framework by incorporating essential components from the most renowned theories to investigate the variables that impact behavioural intentions towards embracing cashless transactions (CLT).

A survey was conducted to ascertain the users’ intention to adopt CLT in Chennai, Tamil Nadu, India. Further, this study used a “partial least squares-based structural equation modelling” technique to analyse the relationships between latent factors.

The results of the proposed model revealed that 11 independent variables together explain the intention to use CLT with a 60.5% explanatory power. Further, perceived usefulness is the most influential factor in predicting users’ willingness to adopt CLT, followed by social influence, perceived costs, attitude, trust and device barriers. Finally, the findings of moderator effects indicate that income and experience interact positively and strongly with behavioural intention to adopt CLT. It indicates that high-income, experienced users are more likely to convert their intentions into actions.

This study integrated critical elements from the major theories, such as Theory of Reasoned Action, Technology Acceptance Model, Decomposed Theory of Planned Behaviour, the unified theory of acceptance and use of technology (UTAUT) model and UTAUT2, to investigate the adoption of CLT. As a result, 11 crucial factors were identified from the existing literature that impacts CLT adoption without overlapping. Consequently, the model presented in this study provides a more profound understanding than previous research regarding why individuals adopt CLT systems. Accordingly, these results could aid policymakers in addressing people’s concerns and facilitating a seamless transition to a cashless society.

This study aims to investigate the perceived willingness to adopt and use Forensic Accounting and Investigation Standards (FAIS) in Forensic Accounting and Investigation (FAI) assignments. The study also analyses the usefulness of FAIS in achieving the principle of natural justice (PNJ) concerning fairness.

The respondents comprised 118 accounting professionals whose online survey responses were analyzed descriptively. This study also uses a 2 × 2 contingency analysis representing two levels of usefulness and fairness.

The results revealed that FAIS 410 received the highest mean rating while FAIS 240 received the lowest mean rating in willingness to adopt and use FAIS, and most of the standards were related to the PNJ concerning fairness. The study shows the accounting professionals’ readiness to adapt and flourish with the help of these Standards in FAI assignments.

The findings of this study will increase practitioners’ awareness of the usefulness and fairness of FAIS, which will enhance their understanding of the significance of implementing these newly developed standards to harmonize the investigative process in forensic audits. Additionally, the findings may encourage regulators, researchers, accounting bodies and their members to adopt and conduct further FAIS studies that can advance financial crime prevention, detection and investigation knowledge.

This paper substantially contributes to the literature as it is the first to examine the usefulness and fairness of “Forensic Accounting and Investigation Standards” in the context of forensic audits and investigations, which has not been previously explored.

Although corporations exert considerable efforts to uphold ethical standards in their business operations, fraud instances persist as an enduring and formidable challenge within organisations, defying their utmost efforts. The presence of fraud poses a substantial and recurring threat to corporations, leading to significant financial losses on an annual basis. This emphasises the crucial need for a comprehensive understanding of the factors contributing to fraudulent activities and the intricate nature of fraud risk factors inherent in business operations. Therefore, this paper aims to enhance the efficacy of fraud detection and prevention measures through critical analysis and refinement of established fraud theories, drawing upon the existing literature on this subject matter.

This paper offers a comprehensive qualitative analysis of the existing literature, thoroughly reviewing prominent models that aim to elucidate the underlying motivations behind fraudulent behaviour. Moreover, drawing upon the existing theoretical foundation, this study conceptualises a model that enhances the understanding of the crucial factors contributing to fraudulent behaviour.

The study presents new theoretical insights concerning the role of personal integrity in fraudulent decision-making, presenting refined interventions that enhance comprehension of the underlying drivers of fraud occurrences and strategies for prevention. Furthermore, the study reveals a comprehensive three-part approach to improving organisational health through strengthening compliance mechanisms and cultivating an ethical-values-based culture.

The study introduces a novel conceptual framework, the personal ethic-based fraud motivation model, which offers a deeper understanding of the factors and conditions influencing individuals’ propensity to engage in fraudulent activities. Furthermore, this study presents a three Cs strategy that effectively delineates the influential forces that drive individuals to surmount fraud risks.

The prime purpose of the study is to analyse the effect of fintech adoption on the financial well-being of persons with disabilities (PWDs), considering the intervening role of financial behaviour, financial access and financial knowledge.

A self-administered survey schedule collected primary data on fintech adoption and financial well-being among 205 PWD, through snowball sampling from January to May 2023. Researchers used exploratory factor analysis to identify reliable factors and PLS-SEM for testing mediation and research hypotheses.

The study’s outcome found that fintech adoption does not directly impact the financial well-being of PWDs. Instead, the impact on financial well-being is explained by mediating factors like financial access, financial knowledge and financial behaviour. Financial access is the most significant among these mediating factors.

The study demonstrates the significance of mediating factors in comprehending the influence of fintech adoption on financial well-being. These results underpin existing literature on determinants of financial well-being.

Findings evidenced that developing disabled-friendly fintech tools can enhance financial access, reduce inequality and improve the financial well-being of PWDs, which would be helpful for public policymakers.

There has been no comprehensive study conducted on this topic, particularly among PWDs. In the current study, an effort is being made to examine the relative effects of fintech adoption on financial well-being directly and indirectly through mediating variables.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-08-2023-0596

The primary purpose of the research is to examine the impact of financial socialisation (FS) on the financial well-being (FWB) of unskilled internal migrant labourers, particularly focusing on the intervening roles of financial knowledge (FK) and financial behaviour (FB).

Using a cross-sectional research design, primary data from 269 unskilled internal migrant labourers were collected, applying the purposive sampling method. Using the data, the direct and mediated effects are examined through a three-path mediation model with structural equation modelling (SEM).

Direct relationship analysis of FS on FWB exhibits an insignificant relationship, and FK also does not mediate the relationship; instead, FB acts as a potent mediator in both relationships.

The study enriches existing literature as it contributes to understanding the FWB of internal migrant labour, highlighting the pivotal role of FS and FB. Further, it provides insights for policymakers to enhance FWB through targeted interventions and inclusive policies, promoting social inclusion, economic empowerment and inclusive development.

Despite the significant economic role of unskilled internal migrant labours, studies have not focused on their FWB. Hence, the study delves into their FWB through FS directly as well as indirectly using a three-path mediation model for achieving sustainable development.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2024-0044