The integration of data analytics into forensic accounting has revolutionized the detection and prevention of financial fraud. This paper conducts a comprehensive analysis of recent advancements in this field, highlighting the application of machine learning, data mining, and big data techniques in identifying fraudulent activities. By reviewing the latest research and examining case studies, we demonstrate the enhanced accuracy and efficiency these technologies offer over traditional methods. The findings suggest that financial institutions should adopt these advanced tools to mitigate fraud risks and improve overall financial security. The paper also explores future research directions, emphasizing the need for developing hybrid models and real-time detection systems to further enhance fraud detection capabilities.

Abstract The main aim of this study is to explore the mediating effect of innovation in the relationship between human resource management (HRM) practices and organizational performance. HRM practices are observed through selective hiring, training, participative decision-making, and rewarding. Innovation is conceptualized over behavioral, product, process, and market innovation. The study relies upon the principles of social exchange theory and resource-based theory. Data were collected from 408 managers in an emerging economy context. The proposed conceptual model is evaluated with structural equation modeling using Lisrel 8.8 and SPSS 22. Study findings suggest that innovation influences the relationship between selective hiring, training, and participative decision-making and organizational performance. However, no mediating effect of innovation was found in a relationship between rewarding and organizational business performances. Since human resources and innovation are among the leading sources for building competitive advantage for companies, the study findings contribute to HRM and innovation.

Enterprise resource planning (ERP) systems have become the most important tool for integrating businesses and achieving the “once only” principle in data entry, which contributes to resource efficiency, the enhancement of numerous organizational processes and capabilities, and, ultimately, improved business performance. In this study, we examine the ERP system’s quality as the company’s dynamic capability, contributing to business performance according to the dynamic capability perspective. Thus, we incorporate theoretical mechanisms into the model of the ERP system’s dimensions as a function of financial and non-financial organizational performance. We hypothesized that companies with a better ERP system, with all three dimensions, information, system, and services, will achieve better non-financial and financial performance. The model was tested using primary data collected using a survey method in the environment of a developing country, where the digital transformation of companies is still at a lower level. Structural equation modeling was employed for data analysis, and the results suggest a positive relationship between ERP system quality and both types of organizational business performance. The results indicate that not all dimensions have the same effect. The quality of information and service is particularly important for business performance until the system’s technical characteristics have no significant effect.

As we look at our daily lives and the world around us, it is becoming more and more difficult to learn new things and our new knowledge is suffering because of the fast and intense way of life we lead. The development of technology has greatly influenced this way of life. In recent years, we have witnessed the rapid growth and development of technology and seen how technology affects many aspects of our lives. Therefore, the aim of this paper is to contribute to the under-standing of the concept of e-learning in organizations and the influence of organizational support on the intention to use e-learning systems and how the use of e-learning improves individual work performance. The paper used structural equation modelling technique to test the hypotheses at the level of employees in different sectors. The results showed that the most significant predictor of individual job performance was intention to use e-learning, followed by knowledge sharing. In addition, the results showed that knowledge sharing and personal innovative-ness were significant predictors of perceived usefulness.

this paper draws on Uses and Gratification theory and aims to explore the role and impact of different types of social media use at the workplace on employee innovative behavior and individual job performance. Structural equation modeling was used in the estimation of the model linking social media use, employee innovative behavior, and job performance. The findings suggest that only the cognitive use of social media in the workplace has a positive impact on employee innovative behavior and indirectly on job performance. In contrast, social use has a significant negative effect on job performance.

Considering the expectations of customers on service and information availability 24x7, complete operations suspension in case of adverse events is not an option. Modern businesses have become dependent on their information systems (IS) whose incidents and failures can highly affect business operations. Ensuring continuity in IS is related to the reliable delivery information. In order to lower the negative impact of IS incidents, organizations should get prepared for them. Business continuity management (BCM) is a holistic management approach whose aim is to identify, prevent or mitigate operational risks. BCM consists of business continuity planning (BCP), contingency planning (CP) and disaster recovery planning (DRP). BCP defines the strategies that organizations should implement in order to ensure their survival when a crisis event occurs. The aim of this paper is to identify the relevant elements of continuity in IS.

Business intelligence systems are in widespread use today due to the many business benefits. Users are one of the key stakeholders in the business intelligence process. For optimal system adaptation, the user should be able to interact with the application in order to improve its capacity to contribute to decision-making. For the business intelligence process itself to be effective, it is necessary to define the user needs regardless of the type of work they do. If the user is satisfied and thinks that the system improves his/her performance or the quality of decisions made, they will want to use it even more. System usage has sometimes been viewed as a direct reflection of system performance; however, this is difficult to define in organizations where system usage is mandatory. Business intelligence systems are especially mandatory to use, as they are used in large organizations and require greater investment than other systems. This is why it is important to investigate the nature of system usage and its impact on individual performance. This research model deals with determinants that represent dimensions of the information system's success theory. Those determinants are: user satisfaction, intention to use, system usage, and individual performance. Obtained results show that increased user satisfaction and intention to use, lead to increased system usage and that both the increase in user satisfaction and system usage lead to a rise in individual user performance.

Knowledge, competencies, and human capital are the cornerstones of business innovation. Generating innovation alone is not a guarantee of success in the market, but it is necessary to successfully manage innovation, which requires managers' expertise and specific competencies. The paper focused on analyzing the impact of several managerial competencies on improving the new proposition dimensions of the business model innovation. The business model innovation consists of new creation innovation, new proposition innovation, and value capture innovation. This paper analyses the new proposition innovation segment that relates to solutions for customers and how they are offered; it consists of the dimensions of new offerings, new customers and markets, new channels, and new customer relationships. The research was conducted among managers of companies from several industries, who evaluated their competencies, namely analytical and innovative, their ability to recognize opportunities, their tenacity, and passion for work, as well as new proposition innovation of business model innovation. The findings suggest that each of the managerial competencies is influential in some way but that they do not all affect each dimension of a new proposition of business model innovation. This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Abstract The primary purpose of this work is to provide an overview and comparative analysis of various Information System Audit Quality measures, as well as to test the validity of the chosen measurement scale empirically. In this regard, a thorough literature study was undertaken, followed by primary empirical research, and the reliability and validity of the measurement scale were tested. Based on the identified papers, a questionnaire was created and evaluated by a panel of experts. Following that, data was collected from respondents who were either managers inside the organizational unit responsible for information technology or those designated as adequate by the heads of IT departments.

Purpose This study aims to apply the stimulus-organism-response framework to uncover the underlying mechanism by which the perceived helpfulness of online customer reviews (OCRs) drives behavioural intentions in mobile travel app commerce. Also, the current study explores how vendor-driven perceived usefulness of a product and its attributes influence the mediated relationship between perceived helpfulness of OCRs (OCRs helpfulness) and behavioural intentions. Design/methodology/approach The online survey (n = 151) was used to collect the data. The authors used structural equation modelling and the bias-corrected bootstrap method to test the proposed conceptual model for mediation and moderated-mediation effect. Findings Findings indicate that the perceived OCRs helpfulness has an indirect positive effect, via trust and attitude, on travel app downloading intention. Moreover, results suggest that the presence of vendor cues (vendor-generated informational content about a travel app) does not significantly moderate the mediating effect of perceived OCRs helpfulness on travel app downloading intention. Originality/value The present study reinforces the applicability of the warranting principle in the context of travel app commerce by exploring the relative effectiveness of customer-generated and vendor-generated informational content in influencing travel app downloading intention.