Whistleblowing system, Machiavellian personality, fraud intention: An experimental study
ISSN: 1359-0790
Article publication date: 15 January 2020
Issue publication date: 10 February 2020
Abstract
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.
Design/methodology/approach
This study carried out a 2 × 2 between-subjects true experimental research design, using the Web-based tool. The subjects were 75 accounting undergraduate students from seven universities in Indonesia who were enrolled for auditing courses.
Findings
This study shows that fraud intention increases with the absence of a whistleblowing system. This research also shows that higher Machiavellianism increases individual fraud intention.
Research limitations/implications
The poor internet connection contributes to obstruction in accessing the experimental website. Few participants were required to repeat the completion of the experimental module.
Practical implications
This study contributes to developing the whistleblowing system to mitigate fraud intention in organizations considering the personality trait of the individual.
Social implications
This study suggests the importance of a better understanding of fraud mechanisms to enhance the awareness of the whistleblowing system.
Originality/value
This study uses the whistleblowing system as a proxy for an opportunity in the fraud triangle concept. There is limited empirical research conducted on examining the whistleblowing system to fraud intention and the interaction of Machiavellian personality and whistleblowing system to fraud intention.
Keywords
Citation
Triantoro, H.D., Utami, I. and Joseph, C. (2020), "Whistleblowing system, Machiavellian personality, fraud intention: An experimental study", Journal of Financial Crime, Vol. 27 No. 1, pp. 202-216. https://doi.org/10.1108/JFC-01-2019-0003
Publisher
:Emerald Publishing Limited
Copyright © 2019, Emerald Publishing Limited