How to explain accounting manipulations using the cognitive mapping technique? An evidence from Tunisia

Lajnef, Karima; Ellouze, Siwar; Mohamed, Ezzeddine Ben

doi:10.1504/ajfa.2017.086102

Cited by 2 publications

(3 citation statements)

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“…To sumup, the final data contains 63 individual matrices. The aim of the questionnaire is then to build the perception maps (Lajnef et al, 2017 ).…”

Section: Methodsmentioning

confidence: 99%

“…Since individual maps denote individual thinking, collective map is used to understand the group thinking. The aggregation map aimed to show the point of similarities and differences between individuals (Lajnef et al, 2017 ). The cognitive map has formed essentially by two elements: concepts (variables) and links (relations between variables).…”

Section: Methodsmentioning

confidence: 99%

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The effect of social media influencers' on teenagers Behavior: an empirical study using cognitive map technique

Lajnef

2023

Curr Psychol

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The increase in the use of social media in recent years has enabled users to obtain vast amounts of information from different sources. Unprecedented technological developments are currently enabling social media influencers to build powerful interactivity with their followers. These interactions have, in one way or another, influenced young people's behaviors, attitudes, and choices. Thus, this study contributes to the psychological literature by proposing a new approach for constructing collective cognitive maps to explain the effect of social media influencers' distinctive features on teenagers' behavior. More in depth, this work is an attempt to use cognitive methods to identify adolescents' mental models in the Tunisian context. The findings reveal that the influencers' distinctive features are interconnected. As a result, the influencer's distinctive features are confirmed in one way or another, to the teenagers' behavior. These findings provide important insights and recommendations for different users, including psychologists and academics.

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“…To sumup, the final data contains 63 individual matrices. The aim of the questionnaire is then to build the perception maps (Lajnef et al, 2017 ).…”

Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

The effect of social media influencers' on teenagers Behavior: an empirical study using cognitive map technique

Lajnef

2023

Curr Psychol

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“…In fact, it seems that non-financial information can largely increase the probability that auditors can succeed to detect fraud management. Firms also are invited to improve the structure of their internal corporate governance mechanisms in order to reduce the fraud management and to facilitate the mission of auditors regarding the fraud detection [18]. In fact, the role of corporate governance can largely increase the rationality degree of all financial decisions including the quality of annual report [19] and [20].…”

Section: Managerial Implicationsmentioning

confidence: 99%

Do Non-Financial Information Reduce the Fraud Risk Management?

Shehata¹

2020

JBE

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The aim of this study is to clarify the role of non-financial information on reducing the fraud risk management. In fact existing studies on the potential effect of this type of information on fraud risk management is still less explored in the development countries. Departing from a sample of Egyptian auditors and using a questionnaire, this study argues that non-financial information is crucial to reduce the fraud risk management.

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How to explain accounting manipulations using the cognitive mapping technique? An evidence from Tunisia

Cited by 2 publications

References 0 publications

The effect of social media influencers' on teenagers Behavior: an empirical study using cognitive map technique

The effect of social media influencers' on teenagers Behavior: an empirical study using cognitive map technique

Do Non-Financial Information Reduce the Fraud Risk Management?

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