Results 51 to 60 of about 11,194 (220)
Whistleblowing Berdasarkan Intensitas Moral, Komitmen Profesional, dan Tingkat Keseriusan Kecurangan
Jurnal Kajian Akuntansi, 2020 This research aimed to examine empirically the effect of morale intensity, professional commitment, and fraud seriousness rate on the intention of whistleblowing of Regional Revenue Agency of East Java Province, city of Surabaya.
Ratna Arizka Primasari, Fidiana Fidiana
doaj +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza +2 more
wiley +1 more source
Whistleblowing In Civil Service: Experience Of Europe
Vestnik MGIMO-Universiteta, 2014 In this article it is examined the whistleblowing practice in civil service across Europe. The analysis lets to arrive at a conclusion that the whistleblowing mechanism unevenly functions in different parts of Europe: it is more widespread in East and ...
Maria A. Batishcheva
doaj +5 more sources
Jurnal Ilmiah Akuntansi, 2020 Whistleblowing is considered as one of the effective ways in preventing and detecting fraud. This study aims to examine the effect of reporting channels and religius commitment on the whistleblowing intention.
Heri Faisal Harahap +2 more
doaj +1 more source
A Framework for Impression Management in Extra‐Financial Reporting
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro +3 more
wiley +1 more source
Protecting Whistleblowing (and Not Just Whistleblowers)
Michigan Law Review, 2017 When the government contracts with private parties, the risk of fraud runs high. Fraud against the government hurts everyone: taxpayer money is wasted on inferior or nonexistent products and services, and the public bears the burdens attendant to those inadequate goods.
openaire +2 more sources
Beyond Governance Attributes: How Fashion Companies Prepare Social Disclosure for the CSRD
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines how social disclosure readiness emerges under the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) and investigates whether and how, corporate governance supports such readiness within the European fashion companies. By adopting a qualitative case‐study approach,
Sara Ianniello +2 more
wiley +1 more source
Efektifitas Whistleblowing System Internal
Jurnal Akuntansi Keuangan dan Bisnis, 2017 Whistleblowing dapat dibagi menjadi 2, yaitu whistleblowing eksternal dan whistleblowing internal. Penelitian ini berfokus pada whistleblowing internal.
Atika Zarefar, Tobi Arfan
doaj
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
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti +2 more
wiley +1 more source