Accounting Fraud & Forensic Accounting
Behavioral and cognitive factors in fraud perpetration, detection, and deterrence. Whistleblowing, neutralization theory, and fraud awareness training.
Accounting Information Systems
Information security policy compliance, IT controls, SOX compliance, and the behavioral dimensions of AIS adoption and use.
Deterrence & Inertia Theory
How punishment severity, certainty, and celerity interact with behavioral inertia to shape compliance and deviant intentions in organizational contexts.
Neuro Accounting
Application of neuroscience tools (EEG, fMRI, eye-tracking, fNIRS) to accounting research — auditor judgment, cognitive load, and investor decision-making.
Auditing & Internal Control
Auditor behavioral intentions, SETA programs, internal control compliance, and corporate governance mechanisms.
Protection Motivation Theory
Applying PMT to information security behaviors, data protection decision-making, and cyber-security policy compliance.