.... 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...

... behaviour Theory of reasoned action Corporate manager Fraud diamond theory Tax fraud In general, individual taxpayers engage in tax frauds out of personal interests or for self-gain. However, unlike individual taxpayers, most corporate tax frauds are due to the misconducts of their managers...