This study examines the association between fraud risk and carbon emission at the country level based on the fact that firms with a high level of carbon emission have a higher tendency to engage in deceptive practices to preserve their reputation. Based on an international sample of 180 countries from 2000 to 2021, our results suggest that there is a positive significant relationship between fraud risk and carbon emission for our sampled countries. This result is justified based on the idea that firms with a high level of pollution have a higher tendency to be engaged in opportunistic behavior. The findings show no difference between developed and developing countries. The results of our study provide a very important implication for policymakers.