Influence Compliance Behavior Research Articles

Exploring the factors influencing information security policy compliance and violations: A systematic literature review

Despite advancements in security technology, the prevalence of insider threats has been on the rise in recent years. Organizations implement Information Security Policies (ISPs) that outline the expected security-related behavior and compliance standards for employees. Ensuring and enhancing ISP compliance and reducing violations is crucial for organizations to maintain their security posture. This Systematic Literature Review (SLR) aims to synthesize the existing research on ISP compliance and violations to identify the underlying factors behind employee policy violations and delve into the factors that promote compliance with ISPs. In order to provide a theoretical foundation for understanding these behaviors, this SLR identifies the prominent theories used to explain ISP compliance and violation. A comprehensive search is conducted across different academic databases, applying defined inclusion and exclusion criteria to select the relevant studies between 2012 and 2023. To understand intentional violations, we categorize and analyze studies on ISP violations based on Moral Disengagement, Neutralization and Deterrence, Stress, and Monitoring mechanisms. For ISP compliance, we categorize and analyze studies based on individual-level decision-making and organizational-level factors. We identified forty-seven factors that influence compliance behavior and forty-one factors that determine non-compliance behavior. Fourteen common factors were identified from prior literature, which were determinants of both compliance and violation behaviors, with opposite directions of influence. By considering both compliance and noncompliance simultaneously, organizations can develop more effective strategies for enhancing compliance and mitigating noncompliance.

Understanding Taxpayer Behavior: A Qualitative Investigation into Compliance among Individual Taxpayers

This study aims to explore the compliance s employed by individual taxpayers. The research adopts a descriptive research model to understand the intricacies of taxpayer behavior. A purposive sampling technique is utilized to select participants with diverse backgrounds and experiences in tax compliance. Data analysis involves thematic analysis to identify patterns and themes in taxpayer behavior. The findings shed light on the various strategies individuals employ to fulfill their tax obligations, providing insights into factors influencing compliance behavior.

Contingent reward versus punishment and compliance behavior: the mediating role of affective attitude and the moderating role of operational capabilities of artificial intelligence

Previous research has long focused on the positive effect of contingent reward on employees’ psychological states and outcomes. Recent studies show that contingent punishment can also positively impact employees’ outcomes. Whether contingent reward can improve employees’ compliance behavior more than punishment can, has not been adequately studied. Exploring this issue can help researchers understand contingent reward and punishment from the perspective of the relationship norms between leaders and employees. Drawing on the planned behavior theory and cognitive appraisal theory, we developed and tested a model specifying why and how contingent reward (relative to contingent punishment) increase employees’ compliance behavior. Using a scenario-based experiment across two-stage surveys of 309 participants, we found that contingent reward (relative to contingent punishment) could influence compliance behavior by increasing and decreasing distinct types of affective attitudes (i.e., self-esteem and anxiety). Moreover, the perceived operational capabilities of artificial intelligence (AI) moderated the effect of contingent reward on self-esteem and anxiety. High perceived operational capabilities of AI enhanced the positive effect of contingent reward (relative to contingent punishment) on self-esteem and its negative effect on anxiety as well. This research yields innovative insights for the improvement of compliance behavior.

Behavioural Response Patterns on the Government Incentives Influencing Compliance Behaviour of Business Zakat among SMEs

Government incentives and compliance behaviour of business zakat have a significant relationship as revealed by a few studies. However, the lack of study focused on respondents' response on the government incentives in influencing compliance behaviour of business zakat. Hence, this article examines the usage of Rasch Wright map in evaluating the behavioural response patterns on the government incentives and compliance behaviour of business zakat among SMEs. A total of 276 questionnaires were collected from SMEs entrepreneurs in Selangor. The Rasch Measurement Model was employed to analyze the data. Out of the 276 questionnaires collected, only 247 responses were consistent with the Rasch Measurement Model. Among the respondents, 107 individuals (43.3%) who complied with business zakat payment were influenced by government incentives, while 140 individuals (56.7%) who did not comply with business zakat payment were likely not influenced by government incentives. This study's results highlight the importance of the Rasch Measurement Model in elucidating the response patterns of participants, demonstrating its ability to explain how government incentives impact compliance behavior regarding business zakat among SMEs. This study has illustrated that this method of analysis is expedient in identifying the unusual and inappropriate response patterns and items based on fit statistics and misfit response series compared others. This shows that the Rasch Measurement analysis is an alternative tool to investigate the behavioural response patterns since analyze items and respondents of the study. This study suggests that future research regarding compliance and zakat employ the Rasch Measurement Model analysis as an alternative method to identify ability of respondents and the response behavior patterns among respondents.

Examining the Impact of Financial Distress, Tax Justice, Sustainable and Ethical Leadership on Tax Compliance

This research aims to investigate the interplay between financial distress, tax justice, sustainable and ethical leadership, and their impact on tax compliance. The study employs a theoretical framework integrating principles of financial management, justice theory, and leadership ethics. A purposive sampling technique will be utilized to select participants from diverse organizational backgrounds, including corporations and non-profit entities. Data will be collected through in-depth interviews and thematic analysis will be employed to analyze the qualitative data. Preliminary findings suggest that financial distress exacerbates tax compliance challenges, while ethical leadership and a fair tax system positively influence compliance behavior. The study contributes to understanding the complex dynamics shaping tax compliance and provides insights for policymakers and organizational leaders to enhance compliance practices.

Factors influencing compliance of closed fishing season: lessons from small-scale coastal fisheries in the Central Region of Ghana

This paper contributes to the literature on marine conservation and its implication for coastal governance and sustainability. The study investigates factors influencing fisherfolk compliance with the temporal fishing bans in Ghana. The purpose is to understand the factors influencing compliance behaviour to help design an improved conservation strategy to achieve management objectives. A mixed-method approach was employed, consisting of 200 household surveys and 17 in-depth interviews with stakeholders at the local, district, regional, and national levels. The results reveal that a combination of instrumental and normative factors influences fisherfolk’s compliance behaviour concerning the closed fishing season. Participation of fisherfolk and coastal communities in the fisheries management decision-making processes positively influenced compliance. The key drivers of non-compliance with the closed season emanate from a perceived lack of ecological effectiveness, lack of enforcement of sanctions, and lack of compensation for loss of income during the ban. The study suggests co-management that includes fisheries agencies and traditional authorities as a viable option for fisheries management and marine conservation initiatives. In addition, the paper recommends the introduction of conservation payment schemes alongside strict monitoring of the temporal ban on fishing.

The valued coexistence of protection motivation and stewardship in information security behaviors

Organizations need to consider different managerial approaches to motivate security compliance behavior as more employees work outside of the office. This study examines two approaches for motivating security compliance behaviors in a changing work environment. We examine protection motivation and stewardship-based strategic approaches to determine their effectiveness towards influencing information security behaviors. Independently, each approach has received demonstrable evidence of contributing to organizational behaviors. However, as the nature of work changes (e.g., hoteling, traveling, working from home), it also changes the security risk landscape for organizations, rendering the effectiveness of previous security controls debatable. This study contends there is value to management in integrating both protection motivation and stewardship approaches in this context. A research model is developed that integrates both approaches; protection motivation and stewardship concepts. We find that constructs consistent with protection motivation theory are more likely to explain decreases in security policy violations than stewardship theory. Further, by combining protection motivation and stewardship perspectives, this study's results supplement our understanding of security policy violations in a changing work environment. We show that the two together account for 51 percent of the variance, and thus both have value. Our findings suggest that a PMT-based strategy is a stronger approach for influencing compliance behavior. Therefore, it is important for organizations to continue focusing their efforts on threat communications as well as enhancing employees’ abilities to respond. However, we also show that organizations should build a sense of belonging with their employees such that their employees become stewards of the organization's resources.

Methods to perform risk-based inspections of food companies.

Risk‐based monitoring programs are increasingly applied for cost‐effective monitoring of food safety. Such programs ideally consist of three steps: risk‐ranking, risk‐based inspections, and cost‐effective monitoring. Various methods have been described to perform the first step of risk‐based monitoring. However, once the risk‐ranking has been completed, identifying the hazard‐food combinations to monitor, the frequency of inspection needs to be established based on a prioritization of food business operators (FBOs). The aim of this paper is to provide an overview of methods available for risk‐based inspections. Literature shows that FBO's food safety compliance can be assessed based on company size, historical monitoring data, and socio‐economic factors influencing compliance behavior. Non‐compliance can either be intentional or unintentional. The latter can be assessed by evaluating the food safety culture of a company. Various models—ranging from qualitative (e.g., focus groups) to quantitative (e.g., scoring)—can be used for this purpose. These models usually include an evaluation of the organizational structure (e.g., management control, communication, commitment), the technical food safety environment (e.g., hygienic design, zoning), and employee characteristics (e.g., knowledge, risk awareness). Intentional non‐compliance can be assessed using food fraud vulnerability tools. These tools incorporate factors influencing the likelihood of food fraud at the company, that is, opportunity, motivation, and (lack of) control measures. The literature indicates that either self‐assessment tools or risk matrices are applied. There is no global consensus on the methods to apply for risk‐based inspections. Depending on time and budget available as well as preferred output, one of the presented methods may be applied for prioritizing FBOs.

Combining rationality with morality – integrating theory of planned behavior with norm activation theory to explain compliance with COVID-19 prevention guidelines

ABSTRACT As COVID-19 cases surge around the world, public health authorities are looking for effective strategies to influence individuals to follow COVID-19 prevention guidelines. However, limited empirical research was conducted to identify the factors behind individuals’ compliance with COVID-19 prevention guidelines. This research proposed an integrated model based on the theory of planned behavior and norm activation theory to explain compliance towards COVID-19 prevention guidelines. Data from a survey of 652 individuals were used to test the proposed integrated model. Results showed that three factors: personal norms, attitude towards compliance- behavior, and perceived behavior control, directly influence compliance with COVID-19 prevention guidelines. Awareness of the risk of the COVID-19 pandemic and feelings of responsibility in the COVID-19 fight drives social and moral obligations, respectively, and also influences compliance behavior. The findings of this study not only contribute to theory development in health compliance behavior but also provide practical guidance to health authorities and policymakers on how to enhance compliance behavior with COVID-19 prevention measures.

Less cheating? The effects of prefilled forms on compliance behavior

Abstract As a consequence of digital transformation, individuals are often confronted with prefilled forms or prefilled data entry masks. In situations where cheating and lying are of concern, prefilling might reduce dishonest behavior. In a controlled experiment, we investigate how correctly and incorrectly prefilled forms influence compliance behavior. We frame our experiment as filing the annual income tax return. We show that correct prefilling enhances compliance. However, in cases of incorrect prefilling, we observe asymmetric effects. If prefilled income is lower than true income, we find no positive compliance effect, and compliance is on the same level as with blank forms. If prefilled income is higher than true income, prefilling still has a positive effect on compliance. In that case, compliance is on the same level as with correctly prefilled forms and higher than with blank forms. Our study contributes to the literature on cheating and lying by showing that prefilled forms affect compliance.

Voluntary Tax Compliance and the Slippery Slope Framework

Purpose__ The research provides an insight in to the most popular debate around the globe about tax compliance. The research focusses on SMEs in premises of Bahawalpur division, Pakistan, by proposing a reliable solution for interstitial gaps existing between tax authorities and compliance behavior of taxpayers. It expands the Fisher model of compliance (1992) and deploys it as a base by adding new variables namely Power of authority, Tax audit and Electronic filing. The data has been statistically analyzed by using SPSS through running test of correlation and regression. Positive correlation and causation were established among variable leads to analysis of data through Ordinary Least Square (OLS), which ratify the role of attitude and perception as moderator in overall relationship. Results show that Power of authority directly influence compliance behavior while other two variables indirectly effects the relationship through moderator, thus nurturing the voluntary behavior of taxpayer.
 Design/Methodology/Approach___ A research framework has been developed for identifying the effect of different factors which may in boosting up compliance behavior of taxpayers. Quantitative approach was used and data has been collected through Questionnaire from almost 50 SMEs of Bahawalpur Division.
 Implications___ Policy makers may use the findings of the study to encourage voluntary compliance from the non-tax paying SME. Further study can be expanded by increasing sample size and by gathering detailed information for tax authorities.
 Originality/Value___ The proposed Model and findings may contribute in paving path for increasing voluntary compliance. Research also emphasize on other factors which should be focused for improvement and could play a crucial role in compliance.

Motivating information security policy compliance: The critical role of supervisor-subordinate guanxi and organizational commitment

Employees’ non-compliance with organizational information security policy (ISP) when using informational resources has become the main reason for continuous security incidents. Drawing upon technology threat avoidance theory (TTAT) and social exchange theory (SET), our study investigates the influence of supervisor-subordinate guanxi (SSG) and organizational commitment in the information security management. Our hypotheses were tested using survey data from 235 Chinese government employees. Results not only confirm the direct effect of SSG on government employees’ ISP compliance but also suggest that SSG indirectly influences compliance behavior via the mediation of organizational commitment. Organizational commitment weakens the negative influence of perceived costs on compliance behavior and also weakens the positive effect of self-efficacy on employees’ ISP compliance. For low-commitment employees, the negative influence of perceived costs on compliance behavior is more significant than that of those with strong organizational commitment, and self-efficacy exerts a stronger effect on ISP compliance for low-commitment employees than it does for high-commitment employees. This study contributes to current literature on information systems (IS) by confirming the critical roles of SSG and organizational commitment in motivating employees’ compliance behavior.

Nurturing forest resources in the Vhavenda community, South Africa: factors influencing non-compliance behaviour of local people to state conservation rules

This comparative study analysed the compliance behaviour of local communities towards culturally protected areas and state-protected indigenous forests. Interviews were conducted with 135 households from four villages. Data analysis was done using non-parametric tests. All villages did not significantly differ in the proportion of compliance behaviour in cultural protected areas (χ2(3) = 5.21; p = 0.15) and state-protected indigenous forests (χ2(3) = 5.10; p = 0.16). The majority of local people (76%) were compliers to the cultural protected areas. In contrast, the majority (73%) were non-compliers to the state-protected indigenous forests. Villages did not significantly differ in the distribution of perceived local values (χ2 = 6.77; df = 3; p = 0.08). On average, an individual holds about four perceived local values (x̅ = 3.89, SD = 2.35) out of the seven perceived local values. The highest motive for conservation were the need to protect forest and trees of outstanding utility values (79%), watershed protection (73%), cultural values (61%), endangered species (n = 78(58%), and wildlife habitat (51%). About 50% of local people perceived the decline of state-protected indigenous forest cover. About 90% showed a willingness to take part in conservation. There was no consensus on the strength of enforcement of rules over the last 20 years (χ2(1) = 0.67; p = 0.796). The regression model (χ2 = 50.304; df = 7, p = 0.00, R 2 = 45.5%) revealed that individuals who held fewer perceived local values, perceived negative impact and weaker rules were mostly likely to be non-compliers. People’s experiential knowledge might have triggered intention for conservation, but did not influence compliance behaviour. We suggest that state-protected indigenous forests become more vulnerable to non-compliance when the necessity of resources for rural livelihood arise due to misalignment of the rules to local values, social norms and taboos. This can be addressed through inclusive policy reviews to reconcile diverse values and norms and through genuine co-management arrangement.

Tax compliance of MSME’s taxpayer: Implementation of theory of planned behavior

This research is aimed to examine the factors that influence the compliance behaviour of MSME’s taxpayer. The variables refer to the theory of planned behaviour, which are attitude towards behaviour, subjective norms and perceived behavioural control that later its influence will be tested towards compliance behaviour in settling the tax. This research will test those factors simultaneously or partially. This research employed population of entire MSMEs that registered in The Cooperation Agency, Small and Middle Enterprises in Sleman Regency, Indonesia. While, the number of samples are obtained by employing slovin formula, which is 100 respondents that cover eight groups of business sector. Questionnaire is applied as data collection technique that employs data analysis method by applying multiple regression and SPSS version 16 as analysis tools. This research indicates that attitude towards behaviour, subjective norms, and perceived behavioural control, simultaneously and significantly influence the compliance behaviour of MSME’s taxpayer. Partially, variable of subjective norms and perceived behavioural control positively influence compliance behaviour of taxpayers in fulfilling their obligation in accomplishing the tax. While the variable of attitude towards behaviour is not positively influence the behaviour of taxpayer’s compliance.

An Explanation of the Levels of Compliance in Filing Company Annual Returns Based on the Theory of Planned Behavior: A Case for Zambia

Company registers are increasingly becoming a crucial source of business information for many stakeholders. While most company registers have concentrated on simplifying business registrations, reducing the number of procedures, time and cost for small entities to be formed, compliance remains a big challenge for many company registers. Compliance is not just influenced by economic variables of enforcement and penalties but influenced by demographic, socio-economic and institutional factors. The aim of this study was to identify and explain the factors influencing compliance behaviour in filing company annual returns based on the Theory of Planned Behaviour. The study used a mixed research approach. A sample of 165 registered companies was randomly selected from the population of 68,049 active companies on the PACRA register. 9 PACRA officers were selected using judgment sampling and in-depth interviews were used. Primary data were collected through structured questionnaires. The secondary data were also collected by reviewing related published materials. Statistical tests of independence (chi-square tests) formed the basis of analysis. The results showed that annual return filings are influenced both by demographic and external factors. The demographic factors like employment status, age and education were found to positively influence compliance. Further, compliance was highest (68%) among those with tertiary education compared with (47%) those with no form of schooling. The study also revealed that those in formal employment were more compliant (64%) than those without employment (47%). Gender was found to be an insignificant factor and it has no influence on compliance. On external factors, cultural norms, government policies and compliance fees were identified in the study and were found to have an influence on compliance (save for compliance fees). Finally, the findings of the study may guide government institutions to save on enforcement costs (i.e. before they implement costly sensitization campaigns and educational clinics, they need to understand variables that affect compliance behaviour). The study findings can help policy makers and PACRA meet their strategic goals of raising compliance levels.

Why Employees (Still) Click on Phishing Links: An Investigation in Hospitals

Employees are considered the weakest link in information security; their compliance with security policies has been a major area of research. However, employees click on phishing links even after receiving training. In this study, we explore the factors that influence information security policy compliance, using the theory of planned behavior (TPB) and integrating trust theories. We conduct a survey in hospitals to investigate the components of compliance intention and match employees’ survey results with their actual clicking data from organizational phishing campaigns. Our analysis (N = 430) revealed that TPB factors (attitude, subjective norms, and perceived behavioral control), as well as collective felt trust and trust in information security technology, have positive effects on compliance intention. However, surprisingly, compliance intention does not predict compliance behavior. Of the variables we tested, only the level of employees’ workload shows a significant relationship to their actual behavior. This study contributes to the information systems literature by understanding factors influencing compliance behavior. Also, unlike studies that assess behavior through a questionnaire, our method was able to measure observable compliance behavior using clicking data. Our findings can help organizations augment employees’ compliance with their cybersecurity policies and reduce the likelihood of clicking on phishing links.

Less Cheating? The Effects of Prefilled Forms on Compliance Behavior

As a consequence of the digital transformation, individuals are often confronted with prefilled forms or prefilled data entry masks. In situations where cheating and lying are of concern, prefilling and defaults might reduce dishonest behavior. In a controlled experiment, we investigate how correctly and incorrectly prefilled forms influence compliance behavior. We frame our experiment as filing the annual income tax return. We show that correct prefilling enhances compliance. However, in cases of incorrect prefilling, we observe asymmetric effects. If prefilled income is lower than true income, we find no positive compliance effect, and compliance is on the same level as with blank forms. If prefilled income is higher than true income, prefilling still has a positive effect on compliance. In that case, compliance is on the same level as with correctly prefilled forms and higher than with blank forms. Our study contributes to the literature on cheating and lying by showing that prefilled forms and defaults affect compliance by changing the moral costs of dishonest behavior.

CT-Model: An Explanation of Corporate Tax Payers' Attitude

Whether it be in developed or in developing countries, complying with corporate tax is necessary. However, little is known about the behavior and attitudes of corporate tax payers towards tax compliance in Mauritius. Therefore, this paper adapts the theory of planned behavior concept to develop a new model, CT-model, explaining corporate tax payers' attitudes with the inclusion of organizational characteristics, perceived risks, level of understanding and government accountability. A total of 58 companies responded to the survey. Quantitative research was adopted in the study. The methodology used in the study consists of a random sampling. Data are collected from secondary sources such as articles published by the well-known periodicals, books, and dissertations in order to base the construction of the theoretical framework. The population that was considered for this study was a variety of companies involving in different business activities which included those registered as management companies, construction companies, listed companies, banking and finance companies, textile and manufacturing companies, those involve in plantation and services, as well as SMEs, all over Mauritius. Our main findings of this paper confirm that the relation between organizational characteristics, perceived risks, level of understanding and government accountability with attitudes of corporate tax payers is positively correlated, while perception of the burden of tax has no significant relationship with corporate taxpayers' attitudes. The results also show there is a strong, positive correlation between level of understanding and attitudes/compliance, with high levels of corporate tax understanding with higher levels of tax compliance. This implies that if government encourages tax payment and use the money judiciously (Ayee, 2007), then the higher will be the corporate tax compliance. In addition, the higher the perceived risk which is associated if corporate tax is not paid, such as penalties, sanction, reputational risk, then the more companies will abide to corporate tax payment. These results indicate that, the more government shows higher responsibility towards tax, the higher the companies will pay tax, or the simple the tax procedure the more corporations will abide to tax. Results are consistent with Isa (2012) and Sapiei & Kasipillai (2013) who identified that an important corporate taxpayers' compliance variable that influences compliance behavior is tax complexity / understanding. Results also indicate that firm's characteristics such as business size and tax liability influenced compliance while business age and business activity have no impact on compliance.

Does Government Incentive Influence Compliance Behavior of Business Zakat among Owners of SMEs?: An Evidence Via Rasch Measurement Model

Government incentive is one of the significant factors that influence the compliance behavior of zakat. However, studies which have focused on government incentive such as zakat deduction and compliance behavior of zakat particularly in business zakat scenario is only next to inexistence. Therefore, this study aims to investigate whether the government incentives influence compliance behavior of business zakat among owners of SMEs.A total of 276 questionnaires collected from Small and Medium Entrepreneurs (SMEs) in Selangor and were analyzed using Rasch Measurement Model. The construct is found reliable with Cronbach Alpha of 0.60, person reliability index at 0.65 and item reliability index at 0.98. The statistical indicators such as mean square (MNSQ), Z- standardized (ZSTD), point measure correlation (PtMeaCorr) and Person Item Distribution Map (PIDM) revealed that out of the 247 respondents, 107 respondents (43.3%) who comply with business zakat payment were influenced by government incentives and 140 respondents (56.7%) who did not comply with business zakat payment probably are not influenced by government incentives. The finding of his study implies the significance of Rasch Measurement Model in explaining the compliance behavior of zakat among SMEs. Specifically, this study finds that government incentive is not influence the decision of owners on SMEs community to comply with business zakat payment.

Organizational Non-Compliance: A Study of FDA-Regulated Industries

In this paper, we investigate compliance deficiencies across multiple business functions. Specifically, in the medical device and pharmaceutical industries, we examine the association between: (1) error-related restatements of financial reports [financial reporting non-compliance], and (2) adverse outcomes from the U.S. Food and Drug Administration’s (FDA) plant inspections [operational non-compliance]. Consistent with the argument that an organizational common cause influences the culture of compliance across multiple business functions, we observe a contemporaneous relationship between the two types of non-compliance issues, but no such relationship when operational non-compliance is lagged. We also demonstrate multiple, economically meaningful implications of this cross-functional non-compliance. First, we document a more negative stock market reaction to error-related accounting restatements in the presence of operational non-compliance. Second, we find that likelihood of CEO turnover following an error-related restatement is higher if there is also operational non-compliance. Taken together, we infer from our findings that a culture of organizational non-compliance influences compliance behavior across the entire firm, and that both financial markets and corporate boards recognize this, resulting in significant consequences for firms and their CEOs.