Results 31 to 40 of about 24,138 (206)

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

Lawyer Speech in the Regulatory State [PDF]

open access: yes, 2016
A lawyer’s speech as advisor and advocate not only holds First Amendment value for the client and for the public, but also for the functioning of American democracy.
Knake, Renee Newman
core   +2 more sources

Determinan Intensi Whistleblowing: Persepsi dukungan organisasi sebagai variabel moderasi

open access: yesSosiohumaniora: Jurnal Ilmiah Ilmu Sosial dan Humaniora, 2023
Penipuan adalah masalah global yang mempengaruhi semua organisasi di seluruh dunia. Hasil survey ACFE Indonesia menunjukkan bahwa di Indonesia Fraud yang paling banyak terjadi adalah melalui whistleblowing.
Septiana Dwi Lestari, Siti Mutmainah
doaj   +1 more source

Accounting for actions and omissions:a discourse analysis of student nurse accounts of responding to instances of poor care [PDF]

open access: yes, 2015
Aims: To explore how nursing students account for decisions to report or not report poor care witnessed on placement and to examine the implications of findings for educators.
Ion, Robin M.   +3 more
core   +3 more sources

Analisis Empiris Pengaruh Efektifitas Komite Audit, Efektifitas Internal Audit, Whistleblowing System, Pengungkapan Kecurangan dan Reaksi Pasar

open access: yesJurnal 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

How Do Indonesian Listed Companies Disclose Information Related to Whistleblowing?

open access: yesJurnal Dinamika Akuntansi dan Bisnis, 2022
This study evaluates how Indonesian public listed companies (PLCs) facilitate whistleblowing and the extent to which they disclose its implementation through annual reports. Data were collected from 68 PLCs of Indonesian Stock Exchange (IDX).
Utpala Rani   +2 more
doaj   +1 more source

Whistleblowing: the inside story - a study of the experiences of 1,000 whistleblowers [PDF]

open access: yes, 2013
This report presents the findings of a collaborative research project by the University of Greenwich and Public Concern at Work, on how the whistleblowing process develops from internal to external whistleblowing.
James, Cathy   +4 more
core  

Autonomous Leadership: How Board Independence Shapes Machine Learning Based Corporate Culture in Thailand

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate culture is a critical driver of corporate social responsibility, shaping how firms internalize sustainability, social and environmental concerns, yet its governance antecedents are less understood. Motivated by the need to understand how governance structures affect organizational values and behavior, we explore the relationship ...
Sirimon Treepongkaruna, Stefano Starita
wiley   +1 more source

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN WHISTLEBLOWING SYSTEM DI INDONESIA

open access: yesJurnal 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

The Many Facets of Workplace Moral Courage: Development and Validation of a Multidimensional Scale

open access: yesHuman Resource Development Quarterly, EarlyView.
ABSTRACT In the battle against unethical behavior in organizations, fostering employees' moral courage proves vital beyond conventional regulation and compliance efforts. To propel this frontier and empower individuals to uphold moral values, a robust measure of workplace moral courage becomes imperative.
Nicole Witt, Carmen Tanner
wiley   +1 more source

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