Results 51 to 60 of about 24,138 (206)
Market Forces, 2022 Organizational whistleblowing is a preventive tool to reduce the risks of malpractice and irregularities. If a firm finds out about irregularities early, it could save from a bigger loss. Given its importance, the study has extended the Theory of Planned
Danya Farooq +3 more
doaj
Whistleblowing and Good Governance [PDF]
, 2007 The Sarbanes-Oxley Act of 2002 (SOX) has forever changed corporate governance for publicly held corporations. Recent data suggest that the costs of compliance with the provisions of SOX can be very significant.
Akers, Michael D., Eaton, Tim V.
core +1 more source
Financial Climate‐Risk Measurement, Impact Funds, and Green Transitions
Journal of Accounting Research, EarlyView.ABSTRACT Regulators are contemplating or mandating precise measurement of financial climate‐risk exposure to promote sustainable investments. We show that such mandates can be counterproductive in the presence of social funds that catalyze change by subsidizing the adoption of cleaner production technologies.
VOLKER LAUX, LUCAS MAHIEUX
wiley +1 more source
Jurnal Akuntansi Keuangan dan Bisnis, 2018 Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris: (1) Pengaruh Komitmen profesional terhadap intensi untuk melakukan whistleblowing internal (2) Pengaruh Lingkungan Etika terhadap intensi untuk melakukan whistleblowing internal (3 ...
Adhitya Agri Putra, Eka Hariyani
doaj
Exploring Attitudes towards Whistleblowing in Relation to Sustainable Municipalities
Administrative 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
Contemporary Accounting Research, EarlyView.ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley +1 more source
Cogent Business & ManagementThe purpose of this study is to examine the relationship between ethical awareness, ethical judgment, and whistleblowing intention using, as a framework, the integrated ethical decision-making model (I-EDM model).
Alfiana Antoh +3 more
doaj +1 more source
Reinstating Employer Accountability by Protecting All Forms of Whistleblowing: ERISA Section 510 [PDF]
, 2014 In the United States, employers who have little formal accountability largely manage health and retirement benefits of the working class. Employers face an enormous amount of responsibility to properly manage and protect the health and retirement ...
Hemlani, Roshni
core +1 more source
The Risk Culture Scale: A Measurement Tool to Comprehensively Assess Banks’ Risk Culture
Abacus, EarlyView.In the wake of recent financial crises and scandals, risk culture has increasingly become the focus of various actors, such as supervisors, financial service providers, academics, and consultants. While it is acknowledged that a proper risk culture is needed to make banks safer, as an intangible, organizational, and social phenomenon, risk culture is ...
Niclas Dürst, Jennifer Kunz
wiley +1 more source
The battle for the whistleblower : an interview with John Kiriakou [PDF]
, 2019 Whistleblowing, or speaking truth to power, is complex. How truth telling is shaped is an important issue, as is the legitimacy of the individual who speaks out.
Bushnell, Alexis +2 more
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