Attitude, Machiavellianism and the Rationalization of Misreporting

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A Model of Neutralization Techniques (2018, background): “Murphy (2012) suggests that in many cases offenders reconstrue the circumstances to justify the act.”
Auditor Perceptions of Client Narcissism as a Fraud Attitude Risk Factor (2013, background): “One reason advanced to explain the lack of research into fraud attitude in audit risk judgments is the difficulty in both observing and operationalizing attitude in a research setting (Wilks and Zimbelman 2004; Allen et al. 2006; Hernández and Groot 2006; Carcello and Hermanson 2008; Carpenter et al”
The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016, methodology): “Murphy (2012) examines more than 200 participants in an experimental setting, including questionnaires assessing personal predispositions, and ﬁ nds that participants with higher attitude towards misreporting and/or higher personal Machiavellianism scores misreport to a greater extent and feel less…”