Purpose This study aims to examine the determinants of fraud intention among practicing accountants by integrating motivational, cognitive, fundamental and contextual factors into an extended Theory of Planned Behavior framework. Design/methodology/approach Using survey data from 376 practicing accountants affiliated with recognized bodies, the study examines how moral justification, love of money and opportunities affect fraud intention, while also exploring the roles of top management silence as a mediator and leadership morality as a moderator. Findings The examination through structural equation modeling designates that all three constructs, namely, moral justification, love of money and opportunity, have a significant positive impact on fraud intention. Furthermore, top management silence functions as a partial mediator in these relationships, signifying that when moral concerns are crushed, individual wrongdoing can escalate into collective immoral conduct. Especially, leadership morality is established to significantly mitigate the relationship among moral justification, love of money and fraudulent intention. However, it does not validate a significant moderating effect on the relationship with opportunity. Practical implications The outcomes contribute to a deeper understanding of behavioral fraud by linking moral cognition, motivation and the contextual influence of leadership, emphasizing the importance of fostering open communication and moral guidance to prevent hidden misconduct in the field of accounting. Originality/value The study contributes novel empirical insights into how ethical cognition, leadership morality and organizational environment mutually shape fraudulent intent. Such methodology not only enriches theoretical perceptions on accounting wrongdoing but also offers practical implications for preventing fraud in organizations. The results emphasize the significance of nurturing a principled environment and boosting open communication to mitigate fraudulent behaviors among accountants.
Qaiser et al. (Fri,) studied this question.