Results 1 to 10 of about 1,432 (166)

Pengaruh Jalur Pelaporan dan Komitmen Religius terhadap Niat Melakukan Whistleblowing: Sebuah Studi Eksperimen

Jurnal Ilmiah Akuntansi, 2020
Whistleblowing is considered as one of the effective ways in preventing and detecting fraud. This study aims to examine the effect of reporting channels and religius commitment on the whistleblowing intention.
Heri Faisal Harahap, Fauzan Misra, Firdaus Firdaus   +2 more
doaj   +1 more source

BEYOND TRUSTED WHISTLEBLOWING CHANNELS: COLLECTIVE EFFORTS TO CLAMP DOWN ON CORRUPTION

Jurnal Akuntansi Multiparadigma
– Melampaui Saluran Whistleblowing Terpercaya: Upaya Kolektif untuk Memojokkan Korupsi Tujuan utama - Studi ini bertujuan membangun model determinan whistleblowing pada pegawai instansi publik. Metode - Studi ini menerapkan metode regresi multivariat.
Dwi Defiantoro, Ima Mayasari
doaj   +1 more source

The Role of the Whistle-Blowing System in Relation to Other Objection making Systems in Japan

Policy & Governance Review
Whistleblowing systems in local Japanese governments represent a relatively new addition to the country's administrative framework. Originally designed as a general system applicable to both public and private sectors, these systems were later adapted ...
Kamiko Akio
doaj   +1 more source

The effect of attitude, subjective norm, perceived behavioral control and gender on whistleblowing intention

Journal of Accounting and Investment
Research aims: This study aims to investigate the impact of Attitudes, Subjective Norms, Perceived Behavioral Control, and Gender on Whistleblowing Intentions among auditors.
Meita Larasati, Arif Widodo Nugroho, Dewi Pudji Rahayu, Susi Susanti, Meti Regita Cahyani   +4 more
doaj   +1 more source

Do obedience pressure and incentive affect whistleblowing?

Journal of Accounting and Investment
Research aims: This study aims to empirically test the effect of obedience pressure on whistleblowing intentions and the role of incentives in moderating the obedience pressure on whistleblowing intentions.
Fuadhillah Kirana Putri, Dewi Kusuma Wardani, Adam Damara   +2 more
doaj   +1 more source

Speaking Truth to Power? A Foucauldian Theory of Whistleblowing in A Nihilistic World [PDF]

Public Reason
This paper aims to propose a novel account of whistleblowing. Whistleblowing is seen as “speaking truth to power”. But if there is no truth outside power, as in our post-truth age, whistleblowing loses its meaning.
Lingyu Jing
doaj  

Unveiling Transparency: The Transformative Role of Whistleblowing in Shaping Financial Reporting and Disclosure Practices

CECCAR Business Review
This study explores the role of whistleblowing in enhancing financial reporting and disclosure practices within organizations, with a specific focus on the National Social Security Authority (NSSA).
Malvern MAGUNDWANI, Newman WADESANGO, Lovemore SITSHA   +2 more
doaj   +1 more source

Analisis Komitmen Profesional dan Sosialisasi Antisipatif serta Hubungannya dengan Whistleblowing

Al-Mizan, 2014
Accounting profession experienced a crisis of confidence as much a failure of ethics . Because it emphasized the importance of professionals in improving ethical behavior from the start of their career started , even before they enter the profession ...
Bakri Bakri
doaj  

Whistleblowing In Civil Service: Experience Of Europe

Vestnik MGIMO-Universiteta, 2014
In this article it is examined the whistleblowing practice in civil service across Europe. The analysis lets to arrive at a conclusion that the whistleblowing mechanism unevenly functions in different parts of Europe: it is more widespread in East and ...
Maria A. Batishcheva
doaj  

Positive Effect of Narcissism on Employees' Whistleblowing: The Role of Felt Accountability and Ethical Environment. [PDF]

Psychol Res Behav Manag, 2023
Zhan X, Jie Y.
europepmc   +1 more source