Purpose The purpose of this paper is to test the existence of the halo effect caused by the presentation of information scope (holistic/specific), which can eventually lead to an inaccurate risk assessment of material misstatement. Empirical evidence is provided to demonstrate that methods of...

Purpose: The objective of this study is: 1) to examine the effect of whistleblowing system and fraud intention, 2) the impact of Machiavellianism personality and fraud intention, 3) the interaction effect between whistleblowing system, Machiavellianism personality and fraud intention....

Purpose: This study aims to test the causality of fraud diamond factors (pressure, rationalization, opportunity and capability) and Machiavellian personality on fraud intention. Design/methodology/approach: This study used a 2 × 2 × 2 × 2 web-based laboratory experiment. Our subjects...

This research aims to examine the influence of order effects and response mode [a step by step (SbS) and an end of sequence (EoS)] or belief adjustment model on investment decisions making. The contribution of this research to the accounting literature is the existence of Belief Adjustment model...