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Social entrepreneurship is a topical issue in the context of entrepreneurial intention. Our quantitative study seeks to explore the complex and dynamic nexus of the ever-evolving landscape of entrepreneurial intentions, which results in socioeconomic development through the mediating influence of entrepreneurial knowledge.

The South Asian region was considered a research population, considering its characteristics and inclination toward social entrepreneurial activities. The required data were collected using an online survey questionnaire. 330 questionnaires were mailed online to the targeted participants, and 239 responses were received and analyzed using SPSS and AMOS software.

The study found a significant positive relationship between entrepreneurial intention and socioeconomic development. A 1% improvement in entrepreneurial intention corresponds to a 40% increase in socioeconomic development and 17% enhancement in entrepreneurial knowledge. Our study also demonstrates that a 1% improvement in entrepreneurial intention brings about a substantial improvement of 26% in socioeconomic development when mediated by entrepreneurial knowledge.

It is recommended that intentional learning spaces focus on intensifying social entrepreneurial intention and develop mechanisms for knowledge transfer platforms to facilitate knowledge sharing among social entrepreneurs. Organizations may support and take initiatives to bridge the gap between experienced and novice social entrepreneurs. Institutions may introduce incentive structures that promote sustainable entrepreneurship, highlight social entrepreneurs’ success stories, and emphasize the linkage between intention, knowledge, and positive societal outcomes.

Owing to the lack of literature and inadequate empirical research, our study was articulated to enhance existing knowledge and postulate the basis for high-order empirical studies in the context of social entrepreneurial intention backed by entrepreneurial knowledge. Moreover, this study provoked entrepreneurial intention based on the theory of planned behavior with the mediating influence of entrepreneurial knowledge, which adds a distinctive dimension to social entrepreneurial intention, enhances research originality, and provides practical implications for individuals seeking to thrive in dynamic environments.

This paper aims to investigate the perceptions of financial accountants and both internal and external auditors regarding the impact of corporate governance (CG) and information technology (IT) on the detection and prevention of fraud within organizations.

Primary data were collected from 250 financial accountants, internal auditors and external auditors through questionnaires. The non-probability snowball sampling technique was used for data collection, with the sample t-test, one-way ANOVA and paired sample t-test applied for analysis.

The results indicate that robust CG practices and IT techniques significantly aid in detecting and reducing fraudulent activities by minimizing opportunities, rationalizations, pressures and capabilities of potential employees to commit fraud. Internal controls also play a significant role in reducing instances of fraud. Notably, ethical officers and ethical training were not perceived as significantly effective in preventing and detecting fraud, leading to a perception that fraudulent practices are prevalent and increasing the risk of future fraudulent activities.

This study recommends the adoption of strong CG practices to identify potential fraud within an organization. Moreover, IT techniques should be tailored to specific needs for effective utilization. Furthermore, the government should increase awareness regarding data provision by departments, organizations and other related personnel. Future research could use secondary data from various regions to expand the literature in this field.

This research uniquely combines three significant factors: CG, IT and forensic accounting in fraud detection and prevention. It contributes to the enhancement of literature about fraud and its preventive and detective measures. The results of this study set the seed for future research, government policymaking and enhanced organizational practices.