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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.

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.

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.

The poor internet connection contributes to obstruction in accessing the experimental website. Few participants were required to repeat the completion of the experimental module.

This study contributes to developing the whistleblowing system to mitigate fraud intention in organizations considering the personality trait of the individual.

This study suggests the importance of a better understanding of fraud mechanisms to enhance the awareness of the whistleblowing system.

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.

During the past decade, there has been a steep increase in the scholarly literature on Machiavellian leadership. However, no systematic literature review has been conducted to synthesise, analyse and identify the trends, tensions and gaps in Machiavellian leadership. Therefore, the authors examine empirical studies published in peer-reviewed journals since 2000, with an impact factor of Q2 or above in the SCImago ranking list. This paper aims to discuss the aforementioned objective.

Using the systematic literature review approach, a review protocol was developed to define the focus of the study, the search strategy and the criteria for inclusion and exclusion of studies in the review process. The authors developed a keyword search query using terms “Machiavellian” OR “Dark Triads” and “leadership”. The authors’ search was limited to publications in the English language and with the search terms in either the abstract or keywords of the publication. The review consisted of 576 peer-reviewed scholarly journal articles, out of which 53 articles were selected for the final analysis.

The analysis reveals how the unidimensional nature of most studies and limited contextual and ontological orientations curtail the development of the relational perspective of Machiavellian leadership. The authors propose a way forward, new insights and opportunities for future research in the field.

This is the first systematic literature review on Machiavellian leadership. Although the research in Machiavellian leadership is reaching a stage of maturity, this review exposes limitations and gaps in research.

The purpose of this paper is to analyse the mechanism of how Machiavellian corporate culture (MCC) affects employees’ counterproductive work behaviours.

Through a three-phase grounded study on the data of a single case amounting to over 170,000 words, this qualitative study explores why employees exhibit counterproductive work behaviours.

The results indicated that the implications of the MCC of family businesses in China include the following three dimensions: low trust, control orientation, and status orientation. In this corporate cultural context, employees exhibit counterproductive work behaviours because they perceive low organisational justice, psychological contract violation, and low trust. Among them, psychological contract violation serves as a triggering mechanism due to the organisational context and trust is crucial to employee counterproductive work behaviour.

In this study, the results are derived merely from the observation of and generalisation about one case; more therefore, empirical studies are required.

Numerous family business owners in China exhibit a high level of Machiavellian personality traits, and this personality tends to determine the implications of corporate culture. In order to establish a diverse culture, a heterogeneous top manager team must be developed and a new organisational culture must be established from top down.

This study extends the research scopes of employee personality and behaviours as well as leaders’ personality traits and employee emotions, and proposes a theoretical framework of leaders’ personality-culture-employee behaviours as a contribution to studies on organisational behaviour, theories of corporate social responsibility, and development of corporate culture.

Two studies are designed to address the research questions including an experimental study and a field study. The experimental study manipulated Servant Leadership (SL vs. non-SL), leaders' Machiavellianism (H-Mach vs L-Mach), and leaders' gender (male vs. female), and measured leadership effectiveness. The second study is a survey study that collected data from employees regarding their interaction with supervisors and their perceptions of supervisors' leadership behaviors.

Leadership behaviors can correspond to or deviate from leaders' personality traits. This study aims to study the interplay of two seemingly opposite constructs in leadership – a power-pursuing and manipulation-oriented trait (i.e. Machiavellianism) and an other-oriented leadership style (i.e. servant leadership behaviors) by examining whether the effect of servant leadership behaviors on perceived leadership effectiveness varies across high and low levels of Machiavellian traits. Furthermore, built upon gender role congruency theory, the researchers pay particular attention to the (leader) gender's role in the paradox of Machiavellian traits and servant leadership behaviors.

Results from the two studies show that the relationship between servant leadership behaviors and followers' ratings of leaders' effectiveness varies with leaders' Machiavellian traits. More engagement in servant leadership behaviors serves as a remedy for high-Mach leaders to achieve leadership effectiveness, and this remedy effect tends to be greater for women leaders.

To the authors' best knowledge, this is one of the first attempts that examine the interplay of servant leadership behaviors and Machiavellianism on perceived leader effectiveness. The authors also contribute to the gender leadership literature by providing evidence for the contingencies of leaders' genders when employees evaluate leadership effectiveness with consideration for the dual demands for agency and communion from women leaders.

This study aims to examine the influence of accounting professionals’ Machiavellian behavior and ethical judgments on their intention to report fraudulent acts and also to examine the moderating effect of Machiavellianism on the relationship between professionals’ ethical judgments and whistleblowing intention, as well as the mediating effect of personal responsibility, personal costs/benefits and the seriousness of the questionable act on this relationship.

The data were collected via a survey sent to 201 Tunisian accounting professionals and analyzed using the structural equation method.

The results indicate that ethical judgments support the whistleblowing intentions among Tunisian accountants. However, this relationship is affected by Machiavellian behavior that minimizes whistleblowing. Furthermore, the results show that Machiavellianism is negatively associated with whistleblowing intention and has an indirect effect on whistleblowing through perceived personal benefit and the seriousness of the questionable act.

Examining the ethical ideologies that may affect whistleblowing, including Machiavellianism and ethical judgment, in the Tunisian context contributes to the literature on the accounting profession in the Middle East and North Africa. The results of this study could raise awareness among policymakers and regulators in developing countries, particularly in Tunisia, to value whistleblowing as a mechanism for detecting and controlling organizational misconduct and enact regulations that encourage accounting professionals to report fraudulent acts while protecting them.

The purpose of this study is to develop and empirically test the earnings management (EM) behavior model to investigate the personal psychological factors that influence individuals’ intentions to engage in EM.

Following a review of literature, personal-psychological factors influencing EM intentions were identified within the scope of the theory of planned behavior (TPB) and a dark triad of personality theory. The survey data from 153 MBA students were analyzed using partial least square-structural equation modeling.

The results revealed perceived behavior control is significant in influencing individuals’ EM intentions followed by attitude toward behavior and subjective norms. The results, however, do not support the relationship between moral obligation and intentions to engage in EM and also reported a negative relationship between Machiavellianism and individuals’ EM intentions.

The proposed model will enable organizations to develop focused training programs for managers to reduce EM behavior. It will also help educators in training students to positively shape their ethical behavior and make them more reciprocal toward others and their work environment.

The study develops the EM behavior model and suggests that TPB and Machiavellianism personality traits provide a useful framework to identify the personal psychological factors influencing individuals’ EM intentions. Further, the empirical testing of the model documents and contributes toward a better understanding of the personal psychological factors significantly influencing individuals’ EM intentions.

This study examines the effectiveness of instruction in accounting ethics as measured by the impact of that instruction on the incidence of student plagiarism in a college writing assignment.

This study avoids the potential problems inherent in measuring Machiavellianism via a psychological questionnaire by using a “reverse methodology,” whereby Machiavellianism is assessed directly from behavior.

The results support past research suggesting that traditional collegiate ethical education may not affect students’ ethical choices. The findings also suggest that increasing penalties for ethical failures may be an effective means of deterring students and business professionals from engaging in inappropriate activities.

This study supports the use of a behavioral measure of Machivellianism as a means of evaluating the effectiveness of alternative instructional methods in ethics. This behavioral approach is superior to the traditional questionnaire methodology because Machivellianism is judged based on actual behavior rather than having students respond to hypothetical and often stereotyped ethical cases, whereby the student can provide an artificial response that will be viewed favorably by the evaluator.

The findings suggest that higher education needs to recognize the relevance of factors beyond mere ethical education when preparing students for the ethical challenges they will face in the business world.

This paper employs a unique “reverse methodology” to measure Machiavellianism. This reverse methodology has greater external validity in quasi-experimental ethical studies because the results can be extrapolated to real-world scenarios where there is a cost to behaving ethically.

A growing number of organizational scandals, including Apple slowing old devices to increase the sales of new ones, and research on unethical pro-organization behaviors (UPBs) have heightened the need to explore the phenomenon. Extending the current understanding, the study's major purpose is to investigate individual-level factors that may shape their willingness to engage in UPBs. It also inquires whether moral disengagement processes influence this association.

After testing the reliability and validity of the latent constructs and ensuring common method bias did not contaminate the data, the study used the PLS-SEM approach to analyze the primary data collected from 408 full-time Pakistani employees.

Results add to the current understanding by revealing that individual-level dark factor Machiavellianism (MACH) significantly influences employees' willingness to engage in UPBs. Accordingly, affective commitment is another individual-level factor that encourages employees to be a part of UPBs. Lastly, results unveil that employees with a higher moral disengagement are more prone to engage in UPBs.

The study measured employees' willingness or intentions to engage in UPBs, not their actual involvement.

Results clarify to the top management that individuals high on MACH, affective commitment and moral disengagement are more prone to be involved in UPBs.

This study is among the preliminary ones that assess the direct associations between MACH, affective commitment, and UPBs, especially in the Pakistani context. Moreover, exploring the moderating role of moral disengagement between the above associations is also an under-researched phenomenon.

Drawing from the Moral Disengagement theory and the Social Exchange Theory, the present study posits to examine the influence of personality, that is Machiavellianism on organizational deviance in the service industry. Furthermore, the role of moral disengagement as a mediator accentuating the organizational deviance of service employees was examined. Also, the role of Servant Leadership as a moderator on the mediated relationship between Machiavellianism and Organizational Deviance via Moral Disengagement is investigated.

The data was collected from 269 employees working in hotels in northern India using the snowball technique. SPSS 22 and AMOS 22 were the statistical tools utilized to test the hypothesized relationships.

Machiavellianism was positively related to Organizational Deviance. Findings support the fact that Moral disengagement is a mediator in the relationship between Machiavellianism and Organizational Deviance. Service Leadership moderated the mediated relationship between Machiavellianism and Organizational deviance via Moral disengagement such that the relationship was found to be weaker when Service Leadership was high.

Due to its emphasis on interpersonal interaction and intangible services, the hotel industry differs from other sectors of the economy. Employees contact directly with clients and are responsible for meeting their demands. As a result of these frequent interactions, controlling employee deviation is essential in the services industry. The study holds significant and notable implications from the organizational or managerial perspective.

The present study distinctively contributes by bringing the effect of personality on deviant behaviors in the hotel industry which is unmapped, besides examining the role of moral disengagement as the mediator and servant leadership as a moderator mitigating organizational deviance and morally disengaged workforce.

We investigated the effect of religion on generosity, interpersonal trust, and cooperation by using games developed by experimental economists (Dictator, Trust, and Public Goods). In these experiments, individuals were paired or grouped with unknown strangers to test the degree to which religion promotes prosocial behavior. We evaluated group- and individual-level effects of religion on prosocial behavior across the three games. Although playing the games in a religious setting showed no overall difference as compared to a secular setting, we did find a weak association between some individual-level dimensions of religiosity and behavior in some of the games. The weak association between religion and behavior is consistent with theory and empirical studies using similar measures – the anonymous pairing and grouping of the economic games may moderate individual-level effects of religion. Our research is a strong complement to the empirical literature because the three studies involved a large and diverse sample and used sensitive instruments that have been found to reliably measure prosocial behavior.