“…Unethical behaviour, such as corruption, fraudulent financial reporting, or misreporting by organisations has attracted scholarly attention from accounting researchers and other disciplines (see e.g. Cardinaels & Jia, 2016;Changwony & Paterson, 2019;Chong & Wang, 2019;Everett, Neu & Rahaman, 2007;Ferdiansah, Chong, Wang & Woodliff, 2022;Free and Murphy, 2015;Hunt, Curtis & Rixom, 2022;Jeppesen, 2019;Jia, Lent & Zeng, 2014;Kroos, Schabus & Verbeeten, 2022;Maas & Yin, 2022;Mayhew & Murphy, 2014;Rabl, 2011;Van Vu, Tran, Van Nguyen & Lim, 2018). Understanding how and why unethical behaviours occur and how they can be prevented is an essential managerial issue.…”