<![CDATA[Accounting students' role in maintaining ethical standards by reporting fraud is crucial. This study empirically examines how individual factors—attitudes, subjective norms, perceived control, and Machiavellianism—affect their decisions. Using a quantitative approach, 212 Indonesian accounting students participated via questionnaire surveys and purposive sampling. Findings from Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis reveal positive correlations between willingness to report fraud and attitudes, norms, control perceptions, and Machiavellianism. These results underline the significance of addressing individual factors to foster a culture of integrity and accountability within the accounting profession, guiding educational institutions and policymakers in developing strategies to encourage ethical behavior and whistleblowing.]]>
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