Purpose: This paper aims to analyse the profiles of high net-worth individuals (HNWIs) who were caught for tax malfeasance during a tax audit and to examine factors that influence tax malfeasance among HNWIs in Malaysia. Design/methodology/approach: This paper examined 235 HNWIs who were...

Purpose – This paper aims to present an integrative model in predicting corporate tax fraud. Design/methodology/approach – This paper is grounded on three theories, namely, the theory of reasoned action, theory of planned behaviour and the “Fraud Diamond Theory”. Findings – By...