Tan, Kim-Lim; Hii, Ivy S.H.; Huang, Yijing; Yan, Yaru - In: Journal of Accounting & Organizational Change 20 (2024) 5, pp. 874-895
Purpose Companies allowing employees to self-report business expenses face the risk of expense fraud because some occasionally engage in dishonest behavior to receive reimbursements for their use. Drawing on the technology acceptance model, this study aims to investigate the effects of perceived...