Results 21 to 30 of about 11,194 (220)

Whistleblowing: anti-corruption and labor law analysis [PDF]

open access: yes, 2023
openIl Whistleblowing è un istituto del diritto dell'anticorruzione correlato con il diritto del lavoro, il cui fine ultimo consiste nella prevenzione e repressione di comportamenti fraudolenti, illeciti e di corruzione all'interno delle ...
LEOTTA, ANNALISA AGATA
core  

Fraud and Whistleblowing Intention: Organizational Justice Perspective

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2020
Whistleblowing is considered as an effective control mechanism for detecting fraud. One of the factors that influence individuals to do whistleblowing is organizational justice. However, research on the justice theory and whistleblowing is still limited.
Ni Wayan Rustiarini, Luh Komang Merawati
doaj   +1 more source

Anti Fraud dan Whistleblowing Intention: Peran Intensitas Moral dan Pengambilan Keputusan Etis

open access: yesAFRE (Accounting and Financial Review), 2021
The purpose of this study was to determine the role of moral intensity and ethical decision making in influencing fraud and whistleblowing. Reluctance to report known violations can be overcome through the implementation of an effective, transparent and ...
Reny Lia Riantika
doaj   +1 more source

Does Whistleblowing on Tax Evaders Reduce Ingroup Cooperation?

open access: yesFrontiers in Psychology, 2021
Whistleblowing is a powerful and rather inexpensive instrument to deter tax evasion. Despite the deterrent effects on tax evasion, whistleblowing can reduce trust and undermine agents’ attitude to cooperate with group members.
Philipp Chapkovski   +2 more
doaj   +1 more source

FACTORS AFFECTING INTENTION ON WHISTLEBLOWING: AN ANALYSIS ON MODERATED MODEL OF WHISTLEBLOWING CHANNEL

open access: yesJurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2018
The purpose of this study is to examine and to provide empirical evidence of the effect of personal responsibility, personal cost, and education on whistleblowing intention, as well as the impact of whistleblowing channel in influencing personal cost on ...
Astia Putriana   +2 more
doaj   +1 more source

Organizational Ethical Culture, Moral Reasoning: Pengaruhnya terhadap Ethical Decision Making dan whistleblowing intention

open access: yesBusiness and Finance Journal, 2020
This study aims to investigate the factors that can encourage individuals to do whistleblowing. Factors that are predicted to affect whistleblowing intention are organizational Ethical Culture and Moral intensity and Ethical Decision Making.
Hidayatul Khusnah
doaj   +1 more source

Behaviours and Beliefs Related to Whistleblowing Against Doping in Sport: A Cross-National Study

open access: yesFrontiers in Psychology, 2022
BackgroundWhistleblowing has been recognized as an important deterrent of doping in elite competitive sport. The present study examined athletes’ knowledge of external whistleblowing channels and on how and where to report doping misconduct, perceived ...
Dmitriy Bondarev   +5 more
doaj   +1 more source

PENGARUH KOLEKTIVISME, KOMITMEN ORGANISASI, DAN PENALARAN MORAL TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING PADA PT. BANK BRI (Persero), Tbk. CABANG BENGKULU

open access: yesJurnal Akuntansi, 2019
This research aims to examine the effect of collectivism, organizational commitment, and moral reasoning on whistleblowing intention. The primary data of this research are collected from bank officer at Bank BRI Bengkulu Branch by using a survey approach.
Intan Tri Nurdianti, Fitrawati Ilyas
doaj   +1 more source

Selected papers from the International Whistleblowing Research Network conference Oslo June 2017 [PDF]

open access: yes, 2017
n June 2009 a conference was held at Middlesex University to mark the fact that whistleblowing legislation had been in force in the UK for a decade.
Vandekerckhove, Wim, Lewis, David
core   +5 more sources

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