Remote working has become the new normal in modern organizations. This transition has brought various challenges for the organizations in terms of their security infrastructure. Insider threats in organizations have been increasing in recent years. This paper proposes various behavioral and situational aspects that can influence employees’ intentions to violate information security policies (ISP) in a remote working environment, including subjective norms, the absence of peer monitoring, and the moderating role of shame. This research also proposes the role of neutralization techniques utilized by employees to rationalize and justify their behavior in the context of policy violations. A conceptual model has been developed, and a pilot study was conducted among 30 participants. This paper contributes to the body of knowledge on ISP compliance in the era of remote working, characterized by behavioral changes of employees.