Centro de Documentação da PJ
Analítico de Periódico
CD 341
The role of Machiavellian personality, altruistic personality, religiosity, whistleblowing system, and accounting firm size in mitigating fraud intention [Recurso eletrónico] / Dwi Marlina Wijayanti, Yayu Putri Senjani, Wilda Farah
Journal of Financial Crime, Vol. 31, n. 1 (2024), p. 119-133
Ficheiro de 540 KB em formato PDF.
DENÚNCIA, RECRUTAMENTO E SELECÇÃO DE PESSOAL, ANÁLISE PSICOLÓGICA, FRAUDE FINANCEIRA, ESTUDO DE CASOS, INDONÉSIA
Purpose – This study aims to explore personal and organizational factors in mitigating fraud intention through machiavellian personality, altruistic personality, religiousity, whistleblowing system, and accounting firm size. Companies will suffer greater losses if they cannot prevent fraudulent practices. The fraud hexagon theory is considered effective in detecting the possibility of fraud and the tendency of fraud motivated by personal and organizational factors. Therefore, the researchers examined several factors, including Machiavellian, altruism, religiosity, whistleblowing systemand accounting firmsize in mitigating fraud intention. Design/methodology/approach – This study used a self-administered survey of accountants in Indonesia. The accountants were selected as the sample because the accounting profession has considerable potential in committing fraud. To avoid common method bias, the authors performed ex ante and ex post on the questionnaire. This research model was tested using structural equation modeling-partial least square. Findings – The results revealed that personal factors in the form of Machiavellian, altruism and religiosity had a direct impact on decreasing fraud intention. In addition, whistleblowing system and accounting firm size were able to promote the effectiveness of fraud mitigation. Research limitations/implications – This study uses one profession, namely, accountants, so it requires further research to see the similarity of results in other professions. Practical implications – The results contribute to managerial decision-making. Companies should include personal tests during employee recruitment because personal factors are the key to determining individual fraud behavior. Social implications – Combining personal factors and organizational factors can promote the success of the internal control system, so that individuals are encouraged to do ethical things. Originality/value – This study combines personal and organizational factors in mitigating fraud, so as to know accurately which factors are most capable of mitigating fraud.
