...Erhan Atay; Mohammad Jasim Uddin; Jackie Lei Tin Ong Purpose This paper reframes organizational silence as an ethically meaningful gift rather than a sign of fear or disengagement. Building on Levinasian responsibility, Maussian gift theory and Derrida’s reflections on the gift, the authors refine...

.../approach Using survey data from 376 practicing accountants affiliated with recognized bodies, the study examines how moral justification, love of money and opportunities affect fraud intention, while also exploring the roles of top management silence as a mediator and leadership morality as a moderator...