Results 1 to 10 of about 373 (161)
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 +3 more
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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 +1 more
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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 +2 more
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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
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Examining Whistleblowing Intention: The Influence of Rationalization on Wrongdoing and Threat of Retaliation [PDF]
International Journal of Environmental Research and Public Health, 2022 Guido Salazar +2 more
exaly +2 more sources
Whistleblowing Intention And Fraud
International Journal of Multidisciplinary Research and Analysis, 2022 This study seeks to find the key factors that influence whistleblowing intentions. The research was conducted by distributing questionnaires to employees of the Badung Regional Government Education Center who are engaged in finance. The sample selection method used is purposive sampling.
I Made Dauh Wijana +2 more
openaire +2 more sources
AFRE (Accounting and Financial Review), 2022 The purpose of this study was to determine the effect of organizational commitment as moderating the relationship between professional commitment, locus of control, and professionalism on whistleblowing intention.
Vierina - Clyde +2 more
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Buhalterinės 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
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Primenjena PsihologijaWhistleblowing 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 +3 more
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The Effect of Organizational Commitment and Corporate Ethical Values on Whistleblowing Intention of the Public Sector Accountants [PDF]
حسابداری 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
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