Forensic accounting and corporate productivity in Thailand: roles of fraud detection, risk reduction and digital capability / Laphatrada Pitchayatheeranart and Kornchai Phornlaphatrachakorn

• Main Authors: Pitchayatheeranart, Laphatrada, Phornlaphatrachakorn, Kornchai
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2023
• Subjects: HV Social pathology. Social and public welfare. Criminology
• Online Access: https://ir.uitm.edu.my/id/eprint/83757/1/83757.pdf; https://ir.uitm.edu.my/id/eprint/83757/

The objective of this study was to examine the influences of forensic accounting on corporate productivity through fraud detection and risk reduction as the mediators and digital capability as the moderator. In this study, 460 listed firms in Thailand were the sample. Both structural equation model...