Results 1 to 10 of about 526,393 (195)

Examining Whistleblowing Intention: The Influence of Rationalization on Wrongdoing and Threat of Retaliation [PDF]

International Journal of Environmental Research and Public Health, 2022
Whistleblowers who expose wrongdoing often face several concerns, pressures, and threats of retaliation before reaching a final decision. Specifically, this study examines the effects of perceived seriousness of wrongdoing (PSW) and perceived threat of ...
Guido Salazar, Imran Saeed, Alejandro Vega   +2 more
exaly   +3 more sources

Predicting Whistleblowing Intention: The Role of Work Locus of Control, Fear of Retaliation, and Organizational Commitment

Primenjena Psihologija
Whistleblowing is the process by which employees report observed irregularities within the organization. Irregularities can be reported internally using reporting mechanisms within the organization or externally by contacting appropriate authorities or ...
Talia Odri, Marija Volarov, Boris Popov, Jelena Matanović   +3 more
doaj   +4 more sources

Predicting whistleblowing intention using the whistleblowing triangle

Journal of Accounting and Investment, 2023
Research aims: The increasing number of fraud cases has significantly raised the whistleblower mechanism's role. Therefore, this study investigates the impact of the whistleblowing triangle on whistleblowing intention.
Putu Wenny Saitri, I Wayan Suartana, Eka Ardhani Sisdyani, I Ketut Sujana   +3 more
doaj   +2 more sources

Whistleblowing intention: Gen Z as whistleblower

Journal of Contemporary Accounting
Indonesia is one of the countries with a high rate of fraud, one of which is corruption. Corruption needs to be eradicated because it is detrimental to the state and organizational culture. Efforts to prevent corruption need to be carried out not only from the external organization but also from within the organization because internal parties should ...
A. Arismaya
openaire   +3 more sources

Professional sustainable commitment and whistleblowing intention

Corporate Governance and Sustainability Review
This paper analyzes the dimensions of professional commitment of Government Internal Supervisory Apparatus, towards whistleblowing intention with retaliation, religiosity, organizational commitment, and locus of control as moderating variables. This research adopts a quantitative method and a survey method.
Imam Abu Hanifah, Vierina Clyde
openaire   +2 more sources

The Effect of Intentions on Behaviour to Conduct Whistleblowing

Accounting Analysis Journal, 2020
This study aims to examine empirically the effect of variables of attitude, subjective norms, perceived behavioral control, and intention to conduct whistleblowing in the State Civil Apparatus (ASN) who work in Semarang City Government (Semarang City ...
Dian Permana Istiqomah, Indah Anisykurlillah   +1 more
doaj   +3 more sources

FACTORS AFFECTING INTENTION ON WHISTLEBLOWING: AN ANALYSIS ON MODERATED MODEL OF WHISTLEBLOWING CHANNEL

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, Bambang Hariadi, Yeney Widya Prihatiningtias   +2 more
doaj   +3 more sources

The impact of attitude, subjective norms, perceived behavioral control, and organizational commitment on whistleblowing intention: A moderating role of local culture [PDF]

Public and Municipal Finance
During forensic audits, the use of auditors has increased significantly. This happened thanks to fraud detection mechanisms that help prevent and quickly detect fraud. Whistleblowing systems set up by local authorities play an important role in detecting
Nurdiana Ningsih, Arifuddin, Asri Usman
doaj   +2 more sources

Determinants of whistleblowing intention at government institutions

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Whistleblowing is an effective mechanism for addressing fraud when its members actively participate. This study examines the impact of fraud awareness, anonymous reporting, and accessibility on whistleblowing intentions in government institutions.
Arum Rahmah Pangestuti, Sari Atmini
openaire   +2 more sources

Factors That Influence Intention to Do Whistleblowing

Accounting Analysis Journal, 2020
Abstrak Penelitian ini bertujuan untuk menguji pengaruh intensitas moral, komitmen organisasi, komitmen profesional, personal cost, dan keseriusan pelanggaran terhadap intensi untuk melakukan whistleblowing.
Jadyi Laksono, Sukirman Sukirman
doaj   +2 more sources