Results 21 to 30 of about 1,418 (204)
Jurnal 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
The Effect of Organizational Commitment and Corporate Ethical Values on Whistleblowing Intention of the Public Sector Accountants [PDF]
حسابداری سلامت, 2018 Introduction: There are various factors impacting the individuals’ behavioral intention including accountants. Organizational commitment and organizational ethical values are among the things that seem to affect the whistleblowing intention of ...
L. Kafash, H. Imani
doaj +1 more source
Anti Fraud dan Whistleblowing Intention: Peran Intensitas Moral dan Pengambilan Keputusan Etis
AFRE (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
Jurnal Dinamika Akuntansi dan Bisnis, 2017 This study was conducted to obtain answer for four research questions: (1) whether the effecivenes of audit committee affected whistleblowing system, (2) whether the effectivenes of internal audit affected whistleblowing system, (3) whether ...
Mohe Nur Cahyo, Sulhani Sulhani
doaj +1 more source
Is Whistleblowing an Ethical Practice?
Journal of Economics, Business & Accountancy Ventura, 2022 Whistleblowing is susceptible to risks and ethical dilemmas in practice. It is not easy for members of an organization to become whistleblowers. The purpose of this study is to prove whether whistleblowing intention is a form of ethical practice.
Nanang Shonhadji
doaj +1 more source
A Critical Analysis of Microsoft's Rhetoric and Reality of Sustainability Engagement
Business Strategy and the Environment, EarlyView.ABSTRACT This study critically examines Microsoft's environmental, social and governance (ESG) rhetoric and operational reality, to offer insights that extend beyond conventional greenwashing or bluewashing. Drawing on over 20 years of Microsoft's sustainability reports (2003–2024), third‐party ESG evaluations and media investigations, it employs ...
Omaima A. G. Hassan, Iqbal Khadaroo
wiley +1 more source
Whistleblowing dan Korupsi Pada Sektor Publik: A Systematic Review
Jurnal Akademi AkuntansiPurpose: This research aims to identify the factors that influence whistleblowing, and also analyze the impact and consequences of implementing whistleblowing in combating corruption in the public sector.
Anissa Dinar Paraswansa, Dwi Cahyo Utomo
doaj +1 more source
Do Corporate ESG Disclosures Drive Consumer Demand (Sales)? The Role of Environmental Sensitivity
Business Strategy and the Environment, EarlyView.ABSTRACT The question of whether strong environmental, social, and governance (ESG) disclosure largely benefits high‐demand customers or if it generates value across all sales levels is yet to be empirically verified. This study, therefore, examines how ESG performance influences consumer demand (sales outcomes) among listed firms across African ...
Idorenyin J. Okon +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how different scoring architectures evaluate the same ESG disclosure text and produce different ESG disclosure‐quality scores. Using sustainability‐related reports published by Korean listed firms during 2020–2021, the study compares three approaches: Human‐ESG based on a structured nine‐item disclosure‐quality rubric, Rule‐
Jaehyun Park
wiley +1 more source
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN WHISTLEBLOWING SYSTEM DI INDONESIA
Jurnal ASET (Akuntansi Riset), 2017 . Whistleblowing system is part of the internal control that has not been widely discussed in accounting research in Indonesia. This study aims to provide empirical evidence about the factors that affect the effective application of the whistleblowing ...
Cyntia Ayu Wardani, Sulhani Sulhani
doaj +1 more source