The fraud pentagon theory and Machiavellianism: experimental
study of direct and moderating effects

J 2026

The fraud pentagon theory and Machiavellianism: experimental study of direct and moderating effects

ČÁSTEK, Ondřej a Seto SATRIYO BAYU AJI

Základní údaje

Originální název

The fraud pentagon theory and Machiavellianism: experimental study of direct and moderating effects

Autoři

ČÁSTEK, Ondřej a Seto SATRIYO BAYU AJI

Vydání

International Journal of Ethics and Systems, EMERALD GROUP PUBLISHING LTD, 2026, 2514-9369

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50200 5.2 Economics and Business

Stát vydavatele

Velká Británie a Severní Irsko

Utajení

není předmětem státního či obchodního tajemství

Odkazy

URL

Impakt faktor

Impact factor: 3.200 v roce 2024

Označené pro přenos do RIV

Organizační jednotka

Ekonomicko-správní fakulta

Klíčová slova anglicky

Fraud pentagon theory; Machiavellianism; Corporate fraud; CSR; Pressure; Opportunity; Rationalisation; Internal controls; Personality traits

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 1. 4. 2026 11:00, Mgr. Alžběta Karolyiová

Anotace

V originále

Purpose This study aims to examine the predictive power of the fraud pentagon theory (FPT) and Machiavellianism while explaining the likelihood of committing fraud in corporate social responsibility (CSR) fund distribution framing. The research addresses a significant gap in the literature concerning the complex nature of explanatory variables in the field of corporate fraud on the individual level. Design/methodology/approach A laboratory experiment (n = 287) with a 2 x 2 factorial design was conducted in two countries, manipulating pressure and opportunity while assessing rationalisation, capability, arrogance and Machiavellianism via questionnaire. Multiple linear regression and moderation analyses were used to test direct and interaction effects on fraud, operationalised as money retained by participants. Findings Pressure, opportunity and rationalisation significantly increased the likelihood of fraud. Capability and arrogance showed weaker or inconsistent direct effects. Machiavellianism did not directly predict fraud but significantly moderated the effects of pressure, rationalisation and capability. Research limitations/implications Further research should replicate findings in professional settings and refine the measurement of capability. Practical implications Findings underscore the importance of tailored internal controls and ethical training that account for both situational pressures and individual personality traits. Originality/value To the best of the authors’ knowledge, this is among the first empirical studies to test the full FPT model in a CSR context using experimental methodology. It introduces Machiavellianism as a moderator of fraud-related behaviours, extending the explanatory power and offering a nuanced understanding of how personality traits interact with situational variables.

Citovat

ČÁSTEK, Ondřej a Seto SATRIYO BAYU AJI. The fraud pentagon theory and Machiavellianism: experimental study of direct and moderating effects. International Journal of Ethics and Systems. EMERALD GROUP PUBLISHING LTD, 2026. ISSN 2514-9369. Dostupné z: https://doi.org/10.1108/IJOES-04-2025-0215.

@article{2555877,
   author = {Částek, Ondřej and Satriyo Bayu Aji, Seto},
   doi = {https://doi.org/10.1108/IJOES-04-2025-0215},
   keywords = {Fraud pentagon theory; Machiavellianism; Corporate fraud; CSR; Pressure; Opportunity; Rationalisation; Internal controls; Personality traits},
   language = {eng},
   issn = {2514-9369},
   journal = {International Journal of Ethics and Systems},
   title = {The fraud pentagon theory and Machiavellianism: experimental study of direct and moderating effects},
   url = {https://www.emerald.com/ijoes/article-abstract/doi/10.1108/IJOES-04-2025-0215/1341659/The-fraud-pentagon-theory-and-Machiavellianism},
   year = {2026}
}

TY  - JOUR
ID  - 2555877
AU  - Částek, Ondřej - Satriyo Bayu Aji, Seto
PY  - 2026
TI  - The fraud pentagon theory and Machiavellianism: experimental study of direct and moderating effects
JF  - International Journal of Ethics and Systems
PB  - EMERALD GROUP PUBLISHING LTD
SN  - 25149369
KW  - Fraud pentagon theory
KW  - Machiavellianism
KW  - Corporate fraud
KW  - CSR
KW  - Pressure
KW  - Opportunity
KW  - Rationalisation
KW  - Internal controls
KW  - Personality traits
UR  - https://www.emerald.com/ijoes/article-abstract/doi/10.1108/IJOES-04-2025-0215/1341659/The-fraud-pentagon-theory-and-Machiavellianism
N2  - Purpose This study aims to examine the predictive power of the fraud pentagon theory (FPT) and Machiavellianism while explaining the likelihood of committing fraud in corporate social responsibility (CSR) fund distribution framing. The research addresses a significant gap in the literature concerning the complex nature of explanatory variables in the field of corporate fraud on the individual level. Design/methodology/approach A laboratory experiment (n = 287) with a 2 x 2 factorial design was conducted in two countries, manipulating pressure and opportunity while assessing rationalisation, capability, arrogance and Machiavellianism via questionnaire. Multiple linear regression and moderation analyses were used to test direct and interaction effects on fraud, operationalised as money retained by participants. Findings Pressure, opportunity and rationalisation significantly increased the likelihood of fraud. Capability and arrogance showed weaker or inconsistent direct effects. Machiavellianism did not directly predict fraud but significantly moderated the effects of pressure, rationalisation and capability. Research limitations/implications Further research should replicate findings in professional settings and refine the measurement of capability. Practical implications Findings underscore the importance of tailored internal controls and ethical training that account for both situational pressures and individual personality traits. Originality/value To the best of the authors’ knowledge, this is among the first empirical studies to test the full FPT model in a CSR context using experimental methodology. It introduces Machiavellianism as a moderator of fraud-related behaviours, extending the explanatory power and offering a nuanced understanding of how personality traits interact with situational variables.
ER  -

ČÁSTEK, Ondřej a Seto SATRIYO BAYU AJI. The fraud pentagon theory and Machiavellianism: experimental study of direct and moderating effects. \textit{International Journal of Ethics and Systems}. EMERALD GROUP PUBLISHING LTD, 2026. ISSN~2514-9369. Dostupné z: https://doi.org/10.1108/IJOES-04-2025-0215.

Přehled o publikaci