ABSTRACT

This study investigates the factors that influence the behavioral intention to use forensic accounting services in the detection and prevention of fraud. The research was motivated by the underutilization of forensic accounting services (FAS), an essential and effective fraud detection and prevention method. A multi-phased mixed-method research design approach was utilised with constructs derived from the Theory of Planned Behaviour. Quantitative data analyses based on ordinary least regression (OLS) approach confirmed the influence of attitude, stakeholder pressure, organisational ethical climate, financial cost, and government pressure on intention to use FAS. The results shall facilitate the implementation of realistic strategies to increase FAS use in the fight against fraud