...Ondrej Castek; Seto Satriyo Bayu Aji Purpose This study aims to examine the predictive power of the fraud pentagon theory ( FPT ) and Machiavellianism while explaining the likelihood of committing fraud in corporate social responsibility ( CSR ) fund distribution framing. The research addresses...

...Rajesh Kumar; Bibhas Chandra; Jamini Kanta Pattanayak Purpose This study aims to determine the moderating influence of Machiavellianism and achievement motives on the ethical intentions of accounting professionals. Design/methodology/approach Self-administered questionnaires were used...

... the participants’ ethical mindsets, they were divided into strong self-interest and mild self-interest mindset groups based on their Machiavellian scores. The analysis was conducted utilizing ANOVA to scrutinize the results. Findings The key findings shed light on the fact that while ethical awareness...

...Intiyas Utami; Sutarto Wijono; Suzy Noviyanti; Nafsiah Mohamed 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...