.... Practical implications Managerial implications, limitations of the study and suggestions for future research are also included in this paper. Originality/value The main value of this paper is the determination of the key variables that constitute the fraud diamond theory and its dimensions on the asset...

... setting. Future studies can be conducted to test the proposed integrative model in examining the circumstances of managers’ intention to commit corporate tax fraud. TRA, TPB and the “Fraud Diamond Theory”, do share one similarity. The similarity is the attitude, whilst, the difference is based...