IDEAS home Printed from https://ideas.repec.org/a/ids/amerfa/v9y2026i1p76-98.html

Minimising exposure to cyber frauds in digital finance: perspectives from technology threat avoidance theory

Author

Listed:
  • Rakhi Peswani
  • Priyanka Vijay

Abstract

Leveraging technological advancements related to digitisation for financial transactions is convenient, yet it is not free of challenges. Cyber frauds, particularly related to the infringement of financial data and deceitfulness related to monetary means have become largely prevalent. This study aims to revisit the technology threat avoidance theory (TTAT) by incorporating the elements of attitude and perceived financial loss, taken as essential components. This is done in the context of cyber frauds that befall in the online payment domain. Based on the constructs, an initial model was developed to show the relationships. Regression and correlation analysis were used to validate the model after the constructs went through exploratory factor analysis. Based on the data collected from 118 online payment platform users, the findings exhibit that while the perceived threat and attitude were not found to have a significant impact on avoidance motivation, perceived financial loss depicted contrasting results. This shows that attitudes towards fraud and perceived threats were not capable of motivating online payment users to avoid fraud.

Suggested Citation

  • Rakhi Peswani & Priyanka Vijay, 2026. "Minimising exposure to cyber frauds in digital finance: perspectives from technology threat avoidance theory," American Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 9(1), pages 76-98.
    • Handle: RePEc:ids:amerfa:v:9:y:2026:i:1:p:76-98
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=151476
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:amerfa:v:9:y:2026:i:1:p:76-98. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=229 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.