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Fraud Intention and Machiavellianism: An Experimental Study of Fraud Triangle

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  • Intiyas Utami
  • Yosephine Widwining Astiti
  • Nafsiah Mohamed

Abstract

This study aims to examine the causal relationships between fraud triangle and Machiavellianism and fraud intention. Besides the fraud triangle components (pressure, opportunity, and rationalization), Machiavellianism and fraud intention also likely affect fraud. We run our experimental study at several Indonesian universities and use undergraduate accounting students as our subjects. Further, this study uses a 3x2x2 experimental design with 309 students as the subjects acting as purchasing managers. The results show that 1) individuals with high life pressure exhibit greater fraud intention than individuals with low life pressures, 2) individuals who are in a weak internal control condition have greater fraud intention than individuals who are in strong internal control conditions, 3) individuals with high rationalization of fraud have greater fraud intention than individuals with low rationalization, and 4)individuals with high Machiavellianism exhibit greater fraud intention than individuals with low Machiavellianism.

Suggested Citation

  • Intiyas Utami & Yosephine Widwining Astiti & Nafsiah Mohamed, 2019. "Fraud Intention and Machiavellianism: An Experimental Study of Fraud Triangle," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 269-279, August.
    • Handle: RePEc:jfr:ijfr11:v:10:y:2019:i:5:p:269-279
    DOI: 10.5430/ijfr.v10n5p269
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    1. Budi Utomo & Gugus Irianto & Roekhudin Roekhudin, 2021. "The effect of individual intention on fraud behavior: Religiosity as moderating variable," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(3), pages 369-379, April.

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