13. AbbasTafreshi Z., SoleimanyAmiri Gh. (2024). "Forensic accounting maturity model in Iran". Journal of Empirical Research in Accounting, 14(3), pp. 143-168. (In Persian).

14. Adam J. S. (1965). "Inequity in social exchange". Advances in experimental social psychology, Academic Press, No. 2, pp. 267-299 [DOI:10.1016/S0065-2601(08)60108-2]

15. Adejumo A. P. & Ogburie C. P. (2025). "Forensic accounting in financial fraud detection: Trends and challenges". International Journal of Science and Research Archive, 14(3), pp. 1219-1232. [DOI:10.30574/ijsra.2025.14.3.0815]

16. Adekoya A.A., Oyebamiji T.A. & Lawal A.B. (2020). "Forensic accounting, tax fraud and tax evasion in Nigeria-Review of literatures and matter for policy consideration". International Journal of Emerging Trends in Social Sciences, 9(1), pp. 21-28. [DOI:10.20448/2001.91.21.28]

17. Alabede J. (2012). "The role, compromise and problems of the external auditor in corporate governance". Research Journal of Finance and Accounting, 3(9).

18. Alasfour F., Samy M. & Bampton R. (2016). "The determinants of tax morale and tax compliance: Evidence from Jordan". In Advances in taxation. Emerald Group Publishing Limited. pp. 125-171. [DOI:10.1108/S1058-749720160000023005]

19. Alipour Shirsavar H., Gilaninia S. & Mohammadi Almani A. (2012). "A Study of factors influencing positive word of mouth in the Iranian banking industry". Middle-East Journal of Scientific Research, 11(4), pp. 454-460.

20. Alm J., Jackson B.R. & McKee M. (1993). "Fiscal exchange, collective decision institutions, and tax compliance". Journal of Economic Behavior & Organization, 22(3), pp. 285-303. [DOI:10.1016/0167-2681(93)90003-8]

21. Alharasis E.E., Haddad H., Alhadab M., Shehadeh M. & Hasan E.F. (2023). "Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector". Journal of Financial Reporting and Accounting, ahead-of-print. [DOI:10.1108/JFRA-04-2023-0177]

22. Alhusban A. A. A., Haloush H.A., Alshurafat H., Al-Msiedeen J.M., Massadeh A. A. M. & Alhmoud R. J. (2020). "The regulatory structure and governance of forensic accountancy in the emerging market: challenges and opportunities". Journal of Governance and Regulation, 9(4), pp. 149-161. [DOI:10.22495/jgrv9i4art13]

23. Allingham M. and Sandom B. (1972). "Income tax evasion: a theoretical analysis". Journal of Public Economics, 1(3/4), pp. 323-338. [DOI:10.1016/0047-2727(72)90010-2]

24. Alqudah H., Lutfi A., Al Qudah M. Z., Alshira'h A. F., Almaiah M. A. & Alrawad M. (2023). "The impact of empowering internal auditors on the quality of electronic internal audits: A case of Jordanian listed services companies". International Journal of Information Management Data Insights, 3(2), 100183. [DOI:10.1016/j.jjimei.2023.100183]

25. Al-Sharairi M.E. (2018). "The role of forensic accounting in limiting tax evasion in the Jordanian public industrial shareholding companies through the perspective of Jordanian auditors". International Journal of Economics and Finance, 10(1), pp. 233-243. [DOI:10.5539/ijef.v10n1p233]

26. Alshira'h A. F., Alshirah M. H. & Lutfi A. (2024). "Forensic accounting, socio-economic factors and value added tax evasion in emerging economies: evidence from Jordan". Journal of Financial Reporting and Accounting. https//doi.org/10.1108/JFRA-04-2023-0202 [DOI:10.1108/JFRA-04-2023-0202]

27. Alshira'h A. F., Alshirah M.H. & Lutfi A. (2025). "Forensic accounting, socio-economic factors and value added tax evasion in emerging economies: evidence from Jordan". Journal of Financial Reporting and Accounting, 23(1), pp. 81-99. [DOI:10.1108/JFRA-04-2023-0202]

28. Alshurafat H., Beattie C., Jones G. & Sands J. (2020). "Perceptions of the usefulness of various teaching methods in forensic accounting education". Accounting Education, 29(2), pp. 177-204. [DOI:10.1080/09639284.2020.1719425]

29. Alshurafat H., Shbail M.O.A. & Almuiet M. (2024). "Factors affecting the intention to adopt IT forensic accounting tools to detect financial cybercrimes". International Journal of Business Excellence, 33(2), pp. 169-190. [DOI:10.1504/IJBEX.2024.139917]

30. Alshurafat H. (2023). "The usefulness and challenges of chatbots for accounting professionals: Application on ChatGPT". Available at SSRN 4345921. [DOI:10.2139/ssrn.4345921]

31. Andi A. (2024). "Tax Compliance Behavior: Insights from Behavioral Economics Perspectives". Accounting Studies and Tax Journal (COUNT), 1(5), pp. 336-350.

32. Ayuba A., Saad N. & Ariffin Z.Z. (2016). "Perceived service orientation, economic factors, psychological factors and tax compliance: evidence from Nigerian SMEs". Malaysian Management Journal, No. 20, pp. 41-57. [DOI:10.32890/mmj.20.2016.9040]

33. Balios D., Tantos S., Eriotis N. & Vasiliou D. (2020). "The conjunction of tax auditing mechanism with behavioral and institutional parameters of tax evasion. The role of accounting rules and forensic accounting". European Journal of Accounting, Auditing and Finance Research, 8(2), pp. 59-80. [DOI:10.37745/ejaafr/vol8.no2.pp59-80.2020]

34. Bani-Khalid T., Alshira'h A.F. & Alshirah M.H. (2022). "Determinants of tax compliance intention among Jordanian SMEs: A focus on the theory of planned behavior". Economies, 10(2), 30. [DOI:10.3390/economies10020030]

35. Bobek D.D., Hageman A.M. & Kelliher C.F. (2013). "Analyzing the role of social norms in tax compliance behavior". Journal of business ethics, No.115, pp. 451-468. [DOI:10.1007/s10551-012-1390-7]

36. Braithwaite V. & Braithwaite J. (2001). An evolving compliance model for tax enforcement. In Crimes of privilege: Readings in white-collar crime. Oxford University Press.

37. Cahyadi R. (2024). "Taxes and Infrastructure Development: A Review from Various Countries". Advances in Taxation Research, 2(3), pp. 117-127. [DOI:10.60079/atr.v2i3.349]

38. Cakmak A. F., Benk S. & Budak T. (2011). "The acceptance of tax office automation system (VEDOP) by employees: factorial validation of Turkish adapted Technology Acceptance Model (TAM)". International Journal of Economics and Finance, 3(6), pp. 107-116. [DOI:10.5539/ijef.v3n6p107]

39. Chau K.G. & Leung P. (2009). "A critical review of Fischer tax compliance model: A research synthesis". Journal of accounting and taxation, 1(2), pp.34-40.

40. Cohen J. (1988). Statistical power analysis for the behavioral sciences (2nd ed). Hillsdale, NJ: Lawrence Erlbaum.

41. Demir S. (2022). "Comparison of Normality Tests in Terms of Sample Sizes under Different Skewness and Kurtosis Coefficients". International Journal of Assessment Tools in Education, 9(2), pp. 397-409. [DOI:10.21449/ijate.1101295]

42. Drogalas G., Anagnostopoulou E., Pazarskis M. & Petkopoulos D. (2018). "Tax ethics and tax evasion, evidence from Greece". Theoretical Economics Letters, 8(5), pp. 1018-1027. [DOI:10.4236/tel.2018.85070]

43. Dularif M., Sutrisno T. & Saraswati E. (2019). "Is deterrence approach effective in combating tax evasion? A meta-analysis". Problems and Perspectives in Management, 17(2), 93. [DOI:10.21511/ppm.17(2).2019.07]

44. Engida T.G. & Baisa G.A. (2014). Factors influencing taxpayers' compliance with the tax system: An empirical study in mekelle city, Ethiopia. eJTR, 12, 433.

45. Etzioni A. (1986). "The case for a multiple-utility conception". Economics & Philosophy, 2(2), pp. 159-184. [DOI:10.1017/S1478061500002619]

46. Falsetta D., Schafer J.K. & Tsakumis G.T. (2024). "How government spending impacts tax compliance". Journal of Business Ethics, 190(2), pp.513-530. [DOI:10.1007/s10551-023-05383-3]

47. Faridy N., Copp R., Freudenberg B. & Sarke T. (2014). "Complexity, compliance costs and non-compliance with VAT by small and medium enterprises in Bangladesh: is there a relationship?", In Australian Tax Forum Vol. 29, No. 2, pp. 281-328. [DOI:10.2139/ssrn.2479146]

48. Feld L.P. & Frey B.S. (2007). "Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation". Law & Policy, 29(1), pp. 102-120. [DOI:10.1111/j.1467-9930.2007.00248.x]

49. Feld L.P. & Larsen C. (2012). Undeclared work, deterrence and social norms: the case of Germany. Springer Science & Business Media. [DOI:10.1007/978-3-540-87401-0]

50. Feld L.P. & Schneider F. (2010). "Survey on the shadow economy and undeclared earnings in OECD countries". German economic review, 11(2), pp. 109-149. [DOI:10.1111/j.1468-0475.2009.00466.x]

51. Fellner G., Sausgruber R. & Traxler C. (2013). "Testing enforcement strategies in the field: Threat, moral appeal and social information". Journal of the European Economic Association, 11(3), pp. 634-660. [DOI:10.1111/jeea.12013]

52. Fochmann M. & Kroll E.B. (2016). "The effects of rewards on tax compliance decisions". Journal of Economic Psychology, No. 52, pp. 38-55. [DOI:10.1016/j.joep.2015.09.009]

53. Fornell C. & Larcker D.F. (1981). "Evaluating structural equation models with unobservable variables and measurement error". Journal of marketing research, 18(1), pp. 39-50. https://doi.org/10.1177/002224378101800104 [DOI:10.2307/3151312]

54. Friedland N., Maital S. & Rutenberg A. (1978). "A simulation study of income tax evasion". Journal of public economics, 10(1), pp. 107-116. [DOI:10.1016/0047-2727(78)90008-7]

55. Friedland N. (1982). "A note on tax evasion as a function of the quality of information about the magnitude and credibility of threatened fines: Some preliminary research". Journal of Applied Social Psychology, 12(1), pp. 54-59. [DOI:10.1111/j.1559-1816.1982.tb00848.x]

56. Fochmann M. & Kroll E.B. (2016). "The effects of rewards on tax compliance decisions". Journal of Economic Psychology, No. 52, pp. 38-55. [DOI:10.1016/j.joep.2015.09.009]

57. Habibi A. & Kolahi B. (2022). Structural equation modeling and factor analysis 2nd. Academic Center for Education, Culture and Research, Tehran, Iran. (In Persian).

58. Hadi A.M., Abed A.R. & Kadim H.O. (2018). "The role of forensic accounting and its relationship with taxation system in Iraq". Academy of Accounting and Financial Studies Journal, 22(4), pp. 1-10.

59. Hamidi N., Mohammadzadeh A. & Mohammadi F. (2015). "A case study investigating the role of tax crimes in preventing evasion in the value added tax system (Qazvin province)". Journal of Tax Research, 23(27), pp.147-166. (In Persian).

60. Henseler J., Ringle C.M. & Sinkovics R. R. (2009). "The use of partial least squares path modeling in international marketing". In New challenges to international marketing. Emerald Group Publishing Limited. pp. 277-319 [DOI:10.1108/S1474-7979(2009)0000020014]

61. Gangl K. & Torgler B. (2020). "How to achieve tax compliance by the wealthy: A review of the literature and agenda for policy". Social Issues and Policy Review, 14(1), pp. 108-151. [DOI:10.1111/sipr.12065]

62. Gilligan G. & Richardson G. (2005). "Perceptions of tax fairness and tax compliance in Australia and Hong Kong‐a preliminary study". Journal of financial crime, 12(4), pp. 331-343. [DOI:10.1108/13590790510624783]

63. Imane Y. (2023). "The role of forensic accounting in detecting tax evasion and fraud-a case study in the office of a forensic accountant expert". Journal of Contemporary Business and Economic Studies, 6(2).

64. Imoniana J.O., Antunes M.T.P. & Formigoni H. (2013). "The forensic accounting and corporate fraud". JISTEM-Journal of Information Systems and Technology Management, No. 10, pp. 119-144. [DOI:10.4301/s1807-17752013000100007]

65. Iraman E., Ono Y. & Kakinaka M. (2021). "When do people become more willing to pay taxes? The effects of government spending information on the public's willingness to pay taxes". The Social Science Journal, pp. 1-12. [DOI:10.1080/03623319.2021.1969511]

66. Jackson B.R. and Milliron V.C. (1986). "Tax compliance research: findings, problems, and prospects". Journal of Accounting Literature, 5(1), pp.125-165.

67. Jaya I. M. L. M. & Narsa I. M. (2021). "The importance of forensic tax and accounting knowledge to prevent fraud in new normal era". Journal of Hunan University Natural Sciences, 48(2).

68. Jin P., Li G. & Xiong W. (2022). "Deterrence or conformity?-an analysis of digital economy taxpayer compliance behavior based on prospect theory". Frontiers in Psychology, 13, 967715. [DOI:10.3389/fpsyg.2022.967715] [PMID] []

69. Kassa E.T. (2021). "Factors influencing taxpayers to engage in tax evasion: evidence from Woldia City administration micro, small, and large enterprise taxpayers". Journal of innovation and entrepreneurship, 10(1), 8. [DOI:10.1186/s13731-020-00142-4]

70. Kirchler E., Hoelzl E. & Wahl I. (2008). "Enforced versus voluntary tax compliance: The "slippery slope" framework". Journal of Economic psychology, 29(2), pp. 210-225. [DOI:10.1016/j.joep.2007.05.004]

71. Kirchler E., Muehlbacher S., Kastlunger B. & Wahl I. (2010). "Why pay taxes? A review of tax compliance decisions". Developing alternative frameworks for explaining tax compliance, 59. [DOI:10.1037/t22820-000] [PMID]

72. Kirchgässner G. (2011). "Tax morale, tax evasion and the shadow economy". In Handbook on the shadow economy. Edward Elgar Publishing. [DOI:10.4337/9780857930880.00019]

73. Koh A. N., Arokiasamy L. & Suat C. L. A. (2009). "Forensic accounting: Public acceptance towards occurrence of fraud detection". International journal of business and management, 4(11), pp. 145-149. [DOI:10.5539/ijbm.v4n11p145]

74. Lisi G. (2015). "Tax morale, tax compliance and the optimal tax policy". Economic Analysis and Policy, No. 45, pp. 27-32. [DOI:10.1016/j.eap.2014.12.004]

75. Lutfi A., Alrawad M., Alsyouf A., Almaiah M. A., Al-Khasawneh A., Al-Khasawneh, A. L. & Ibrahim N. (2023). "Drivers and impact of big data analytic adoption in the retail industry: A quantitative investigation applying structural equation modeling". Journal of Retailing and Consumer Services, No.70, 103129. [DOI:10.1016/j.jretconser.2022.103129]

76. MajbouriYazdi H., Khalifehsultani S.A., Hejazi H. (2023). "Developing of fraud detection model in forensic accounting". Governmental Accounting, 9(2), pp. 1-19. (In Persian). [DOI:10.26480/eldn.01.2023.19.23]

77. Matar D.O. (2023). "The Role of Forensic Accounting in reducing tax evasion (crimes and penalties)". International Multilingual Academic Journal. 8(1), pp. 98-115.

78. Mohdali R., Isa K. & Yusoff S.H. (2014). "The impact of threat of punishment on tax compliance and non-compliance attitudes in Malaysia". Procedia-Social and Behavioral Sciences, No. 164, pp. 291-297. [DOI:10.1016/j.sbspro.2014.11.079]

79. Muturi H.M. & Kiarie N. (2015). "Effects of online tax system on tax compliance among small taxpayers in Meru County, Kenya". International Journal of Economics, Commerce and Management, 3(12), pp. 280-297.

80. Nugaha B.A. & Hajanirina A. (2020). "Taxpayers' perception of tax evasion studied from tax knowledge, tax fairness, and tax discrimination". Research in Management and Accounting (RIMA), 3(1), pp. 43-51. [DOI:10.33508/rima.v3i1.2747]

81. Ogunleye R.O. & Fanimokun I.O. (2025). "Impact of Forensic Accounting Practices and Fraud Detection and Prevention in Listed Deposit Money Banks in Nigeria". International Journal of Applied and Advanced Multidisciplinary Research, 3(6), pp. 427-442. [DOI:10.59890/ijaamr.v3i6.46]

82. Ozili P.K. (2023). "Forensic accounting research around the world". Journal of Financial Reporting and Accounting. [DOI:10.1108/JFRA-02-2023-0106]

83. Prendeville P. & Kinsella W. (2022). "Ethics, values and Values Based Practice in educational psychology". Cambridge Journal of Education, 52(6), pp.735-757. [DOI:10.1080/0305764X.2022.2047893]

84. Rezaee Z. & Wang J. (2019). Relevance of big data to forensic accounting practice and education. Managerial Auditing Journal, 34(3), 268-288. [DOI:10.1108/MAJ-08-2017-1633]

85. Richardson G. (2006). "Determinants of tax evasion: A cross-country investigation". Journal of international Accounting, Auditing and taxation, 15(2), pp. 150-169. [DOI:10.1016/j.intaccaudtax.2006.08.005]

86. Rostami M.Z., Ahmadi M.A. & Rostami M.H. (2020). "Study of executive challenges of VAT and its inconsistency with the principles of Islamic tax". Journal of Economic Eassays; An Isalmic Approach, 17(33), pp. 299-322. (In Persian).

87. Rubin A. & Babbie ER (2016). Empowerment series: Research methods for social work. Cengage Learning

88. Saad N. (2012). "Tax non-compliance behaviour: Taxpayers view". Procedia-Social and Behavioral Sciences, 65, pp. 344-351. [DOI:10.1016/j.sbspro.2012.11.132]

89. Samadi A.H. & Tabandeh R. (2013). "Tax evasion in Iran (investigating the causes and effects and estimating its amount)". Journal of Tax Research, 21(19), pp. 77-106. (In Persian).

90. Tehulu T.A. & Dinberu Y.D. (2014). "Determinants of tax compliance behavior in Ethiopia: The case of Bahir Dar city taxpayers". Journal of Economics and Sustainable Development, 5(15), pp. 268-280.

91. Torgler B. & Murphy K. (2004). "Tax morale in Australia: what shapes it and has it changed over time?". Journal of Australian taxation, 7(2), pp.298-335.

92. Torgler B., Schaffner M. & Macintyre A. (2007). Tax compliance, tax morale and governance quality (No. 2007-17). CREMA Working Paper. [DOI:10.4337/9781847207203] [PMID]

93. Webley P. (2004). "Tax compliance by businesses". New perspectives on economic crime, pp. 95-126. [DOI:10.4337/9781843769835.00012]

94. Woodward L. & Tan L.M. (2015). "Small business owners' attitudes toward GST compliance: a preliminary study". In Australian Tax Forum. Sydney, NSW: Tax Institute. Vol. 30, No. 3, pp. 517-549. [DOI:10.2139/ssrn.2666317]

95. Young A., Lei L., Wong B. & Kwok B. (2016). "Individual tax compliance in China: a review". International Journal of Law and management, 58(5), pp. 562-574. [DOI:10.1108/IJLMA-12-2015-0063]