Results 31 to 40 of about 11,194 (220)

Etik Liderlik ve Whistleblowing (Erdemli Raporlama): Yükseköğretimde Bir Araştırma

open access: yesSDÜ Vizyoner Dergisi, 2022
Liderlik geçmişten günümüze kadar kurum ve kuruluşların vazgeçilmez bir unsuru olarak karşımıza çıkmaktadır. Liderlik tarzları ise sürekli değişerek yenileşmeye devam etmektedir.
Mustafa Altıntaş   +2 more
doaj   +1 more source

"Whistleblowing: profiles of domestic and comparative criminal law".

open access: yes, 2022
openIl presente elaborato ha come obbiettivo quello di mettere in luce i profili penalistici dell’istituto del whistleblowing. Partendo dall’analisi della disciplina sovranazionale ed europea, con particolare attenzione per la Direttiva n.1937/2019, l ...
ZAGOLIN, MARINA
core  

Research Papers from the 2nd European Conference on Whistleblowing Legislation [PDF]

open access: yes, 2022
Softcover, 17x24The “European Whistleblowing Directive” (Directive (EU) 2019/1937) is the most far-reaching piece of whistleblowing legislation in history with an unprecedented impact on countries all across the European Union. To transpose the Directive,
Fast Lappalainen, Katarina,   +2 more
core   +1 more source

The Effect of Organizational Commitment and Corporate Ethical Values on Whistleblowing Intention of the Public Sector Accountants [PDF]

open access: yesحسابداری 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

Exploring Attitudes towards Whistleblowing in Relation to Sustainable Municipalities

open access: yesAdministrative Sciences, 2023
There is a consensus in the literature that whistleblowing can operate as an instrument for deterring wrongdoing and promoting transparency in organizations.
Anastasia Cheliatsidou   +4 more
doaj   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

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

A Critical Analysis of Microsoft's Rhetoric and Reality of Sustainability Engagement

open access: yesBusiness 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

open access: yesJurnal Akademi Akuntansi
Purpose: 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

The Influence of Attitudes, Perception of Control and Internal Control System on Whistleblowing Intention with Legal Protection as a Moderation Variable (study on PT Kereta API Indonesia) title

open access: yesBuhalterinės Apskaitos Teorija ir Praktika, 2022
This study aims to determine, analyze, and test the effect of attitudes, perceptions of control, and internal control systems on whistleblowing intentions with legal protection as a moderating variable.
Dona Primasari   +2 more
doaj   +1 more source

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