Fraud diamond, Machiavellianism and fraud intention

• 发表在: International Journal of Ethics and Systems
• 主要作者: 2-s2.0-85074621198
• 格式: 文件
• 语言: English
• 出版: Emerald Group Holdings Ltd. 2019
• 在线阅读: https://www.scopus.com/inward/record.uri?eid=2-s2.0-85074621198&doi=10.1108%2fIJOES-02-2019-0042&partnerID=40&md5=98021fa9077d98dd6121ae3edbaef1fe

Purpose: This study aims to test the causality of fraud diamond factors (pressure, rationalization, opportunity and capability) and Machiavellian personality on fraud intention. Design/methodology/approach: This study used a 2 × 2 × 2 × 2 web-based laboratory experiment. Our subjects are accounting students from various Indonesian universities as surrogates of an accountant of a firm. We analyzed the data using the independent t-test. Findings: This study provides empirical evidence that the four aspects of fraud diamond, namely pressure, opportunity, rationalization and capability cause fraud intention. Besides, high Machiavellian attitude also causes high fraud intention. Research limitations/implications: This study is a Web-based one that is subject to the instability of internet access. Specifically, some subjects had to redo the completion of their experimental modules because of the unstable internet connection. Practical implications: The results of this study suggest organizations to pay attention to their members’ behavioral aspects that can be the symptoms of fraud and to design whistleblowing systems to prevent fraud intention as an opportunity factor within organizations. Social implications: Social implications are to develop the appropriate whistleblowing system to mitigate the fraud. Originality/value: The novelty of this study lies in combining the experimental test of fraud diamond (internal and external factors) and Machiavellianism as a personality factor as the determinants of fraud intention. Further, another novelty lies in the use of the antifraud system as a proxy of opportunity that has not yet extensively investigated by previous studies. © 2019, Emerald Publishing Limited.