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All Journal Advances in Management & Financial Reporting INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Arifuddin Arifuddin
Universitas Hasanuddin, Indonesia
Economics, Econometrics & Finance

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SOCIAL NORMS AND WHISTLEBLOWING INTENTIONS IN DIGITAL FRAUD REPORTING PLATFORMS Rita J D Atarwaman; Arifuddin Arifuddin; Mediaty Mediaty
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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This study aims to examine the role of social norms in shaping whistleblowing intentions in the use of digital fraud reporting platforms. With the increasing adoption of digital technology in fraud reporting systems, understanding the behavioral factors that influence individuals' willingness to report violations is becoming increasingly important. Social norms, both descriptive and injunctive, play a significant role in influencing individuals' perceptions of environmental support, social risk, and the legitimacy of whistleblowing. This study uses a literature review method by examining scientific articles, academic books, and relevant publications that discuss the relationship between social norms, whistleblowing intentions, and the characteristics of digital fraud reporting platforms. The results of the study indicate that social norms that support organizational transparency, ethics, and accountability tend to increase individuals' intentions to whistleblow through digital platforms. In addition, anonymity, data security, and trust in digital systems interact with social norms to strengthen or weaken reporting intentions. This study confirms that the successful implementation of digital whistleblowing platforms depends not only on technological aspects but also on the social and cultural context of the organization that shapes individual behavior. This research is expected to provide theoretical contributions to the development of behavior-based whistleblowing literature, as well as practical implications for organizations and policymakers in designing effective digital reporting systems oriented toward strengthening positive social norms.
NEURO-BEHAVIORAL RESPONSES TO FINANCIAL RESTATEMENT DISCLOSURES: AN FNIRS EXPERIMENTAL STUDY Yuyun Yuniarti Layn; Arifuddin Arifuddin; Mediaty Mediaty
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 7 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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This study aims to comprehensively examine individuals' neurobehavioral responses to financial restatement disclosures through a literature review approach, focusing on the use of functional Near-Infrared Spectroscopy (fNIRS) technology in accounting and behavioral finance research. Financial restatements are often perceived as negative signals that can influence investors' risk assessments, trust, and economic decisions. Through a search and analysis of relevant international academic literature, this study synthesizes empirical findings linking cognitive and emotional processes with brain activity, particularly in the prefrontal cortex, which plays a role in decision-making and financial information processing. This study also examines how an fNIRS-based experimental design is used to capture the dynamics of neurophysiological responses when individuals are exposed to financial restatement information. The results of the literature review indicate that financial restatement disclosures trigger complex neurobehavioral responses, reflecting increased cognitive load, sensitivity to risk, and changes in attitudes and decision-making behavior. Furthermore, the existing literature indicates that non-invasive neuroimaging approaches such as fNIRS have great potential to enrich our understanding of the internal mechanisms underlying market reactions to accounting information. This research provides theoretical contributions by formulating an integrative conceptual framework between accounting, behavioral finance, and neuroscience, and methodological contributions by highlighting the opportunities and challenges of using fNIRS in experimental studies in financial reporting.
The Use of Big Data in Analytical Audit Procedures: A Literature Review Mariani Salle Pasulu; Khatmi Tamtami Nisa; Arifuddin Arifuddin; Syamsuddin Syamsuddin
Advances in Management & Financial Reporting Vol. 4 No. 1 (2026): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i1.677

Abstract

Purpose: This study aims to analyze how Big Data and Big Data Analytics (BDA) are used to strengthen analytical audit procedures in accordance with ISA 520, while identifying the benefits, implementation challenges, and research development directions. Research Method: The study used a Systematic Literature Review (SLR) approach with the PRISMA 2020 guidelines. The identification, selection, and thematic synthesis processes were carried out for 10 articles on Big Data, analytical procedures, and audits in accordance with professional standards. Results and Discussion: Findings show that BDA strengthens analytical procedures at all stages of the audit, namely planning, substantive testing, and closing. Big data analytics enables comprehensive population analysis, more accurate expectations, and more precise anomaly detection than traditional techniques. Big Data can improve audit quality by enabling more accurate risk identification and greater process efficiency, potentially reducing audit delays. However, implementation faces obstacles related to auditor competence, infrastructure readiness, varying data quality, and privacy and information security risks. Implications: This study clarifies the mechanism for integrating Big Data into analytical procedures in accordance with ISA 520. It supports the need for technical guidelines, analytical models, and the strengthening of auditors' digital audit capabilities.
Co-Authors Khatmi Tamtami Nisa Mariani Salle Pasulu Mediaty Rita J D Atarwaman Syamsuddin Syamsuddin Yuyun Yuniarti Layn