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This study aims to examine the degree of consciousness of forensic accounting (FA) in Jordan. This study surveys practitioners and academicians about their views and thoughts toward the expected role of using FA techniques to detecting and preventing fraud practices and shedding more light on advantages and obstacles of using the FA techniques.

To collect the data, a questionnaire was constructed and distributed to the study population which consists of accounting academics, students and accounting practitioners.

The results of this study show evidence that both students and professionals have a lower level of awareness on the FA concept and its importance. The results also confirm there is a significant correlation between, fraud prevention and detection, advantages of the application of FA, the training courses toward the application of FA and the application of FA in the context of Jordan. It has also been confirmed that there is a number of significant factors hinders this implementation in Jordan.

The findings of this study offer many policy implications for regulators and policymakers on the needed relevant information to address and implement FA in education and practice, thereby activating the FA concept in Jordan.

The primary motivation of this study is driven by the limited and inconclusive research on the FA as a monitoring tool, notably there is a high possibility of fraud and misstatement practices due to the agency conflict. This study is the first of its kind to discuss this topic in the context of Jordan. The need to integrating the accounting education within accounting profession regarding FA becomes an urgent need to develop the awareness level of practitioners when it comes to practice of FA.

The purpose of this study is to examine the effect of perceived value of recommended product on consumer’s e-loyalty, based on the proposition of expectation confirmation theory. Vendors’ reputation is tested as the mediator in the perceived value of recommended product and e-loyalty relationship, whereas shopping enjoyment is predicted as the moderator that conditions the perceived value of recommended product and e-loyalty relationship through vendors reputation.

Data were collected via an online survey platform and through a QR code. Partial least squares analysis, confirmatory factor analysis and structural equation modeling were used to verify the research proposed model.

The findings revealed that the perceived value of recommended product had a significant positive effect on E-loyalty; in addition, the perceived value of the recommended product and e-loyalty link was partly explained by e-shopper’s confidence in vendor reputation. Therefore, the study established that the direct and indirect relationship between the perceived value of the recommended product and e-loyalty was sensitive and profound to shopping enjoyment.

This study has established that the perceived value of a recommended product can result in consumer loyalty. This has successively provided the e-shop manager and other stakeholders with novel perspectives about why it is necessary to understand consumers’ pre- and postacquisition behavior before recommending certain products to the consumer.

Following a contingency approach, this paper aims to understand when service automation can enhance or destroy value for customers in the frontline by (1) providing a comprehensive overview of factors that influence the value co-creation/co-destruction potential of service automation and (2) zooming in on the combination of service contexts and service tasks to develop research propositions.

This paper uses a grounded theory approach based on qualitative data from multiple methods (i.e. a diary study with follow-up interviews, a consultation of academic experts and a storyboard study) as well as a systematic literature review to develop (1) a Framework of Automated Service Interactions (FASI) and (2) a contingency model for service tasks/contexts.

This paper presents a framework which gives an overview of factors influencing the value co-creation/co-destruction potential of service automation. The framework discerns between three types of factors: service design (i.e. controllable and manageable by the organization), static contingency (i.e. uncontrollable and fixed) and dynamic contingency (i.e. uncontrollable and flexible). Furthermore, the paper presents a contingency model based on the combination of service contexts and service tasks which results in seven research propositions.

This paper brings structure in the fragmented field of service automation. It integrates and summarizes insights regarding service automation and sheds more light on when service automation has the potential to create or destroy value in the organizational frontline.