In response to recent calls to extend the underlying theories used in the literature (O'Fallon
and Butterfield in J Bus Ethics 59 (4): 375–413, 2005; Craft in J Bus Ethics 117 (2): 221–259 …

Budgeting is used throughout all types of organizations and is a significant topic of
accounting research. In order to advance the discussion of the benefits and drawbacks 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 …

A high-level of budget proposal evaluation intensity effectively decreases slack but causes
efficiency problems. A high-level budget proposal evaluation intensity may result in high …

Policy makers and corporations have recently emphasized a code of ethics as an effective
aspect of corporate governance. The corporate governance literature in accounting …

Akuntansi Keperilakuan mendeskripsikan hubungan antara akuntansi dengan perilaku
manusia, terkait bagaimana perilaku 1 individu yang berada dalam sistem maupun yang …

There is strong evidence that corporate psychopaths–ruthless people who willingly engage
in fraud and even enjoy outwitting and stealing from others–are a dominant force at senior …

Abstract Hannan, Rankin, and Towry (2006, HRT hereafter) propose that an information
system is capable of affecting honesty in the manager's budget report by reducing …

For decades, management accounting and control (MAC) researchers have employed a
diverse set of source disciplines to predict and examine behavior, and psychology is among …

Budgetary slack is a heavily researched topic in the field of management accounting, but the
heterogeneous nature of prior research blurs our understanding of this important topic. In …