“…Considering the possible tie between an individual's behavioral tendencies and emotions, beliefs and values suggested by Ajzen (1991) and Ajzen and Fishbein (2005), the current study explores whether EI associates with fraud tendency, which may be a plausible behavioral intervention strategy to help the counter fraud community reduce fraud rationalization. Though empirical studies on EI and fraud tendency are scarce (Ismail and Rasheed, 2019;Keefer et al, 2018;Yang et al, 2018), previous research on EI and cognitive processes (Ismail, 2015), EI and moral judgment (Ismail and Rasheed, 2019;Sulastri and Kasanah, 2021) and EI and deception (Gaspar et al, 2021) provides considerable evidence to expect an association between EI and fraud tendency, and while the concept of EI is not new, Ismail (2015) notes that EI is a behavioral temperament that signposts the meta-level ability of individuals to handle emotions and use them in decision-making. It has five components, namely self-awareness (being in touch with one's feelings and using the knowledge to make guided decisions), self-regulation (the ability to redirect disruptive moods to achieve goals), motivation (the drive to achieve impactful results), empathy (understanding and caring for the emotions of others) and social skill (building teams and managing relationships), all put together guide the thinking, actions and behaviors of individuals (Goleman, 1998;Ismail, 2015;Mesmer-Magnus et al, 2010;van Rooy and Viswesvaran, 2004).…”