Results 101 to 110 of about 591,720 (236)
The Local Spillover Effect of Marijuana Liberalization: Evidence From Material Misstatements
Accounting &Finance, EarlyView.ABSTRACT This study documents an organizational spillover effect of marijuana liberalization on corporate financial reporting quality. Exploiting the staggered adoption of state‐level medical marijuana legalization (MML) laws, we find that firms headquartered in states adopting MMLs experience a higher likelihood of material misstatements.
Ting‐Chiao Huang, Jin Zhang
wiley +1 more source
Driver factors of whistleblowing intention in undergraduate student perspective
, 2021 This research aims to determine the factors that influence the intention of accounting students in Semarang city to as whistleblowers. The data source used is the primary data obtained using a questionnaire given to accounting students in Semarang City ...
Pratiwi, Nadya Yunika, Minarso, Bambang
core
, 2020 This research aims to examine the effect of factors that influence the whistleblowing intentions. This research used a graham model which consists of problem seriousness, personal responsibility, and personal costs to propose a theoretical model to ...
Setyorini, Setyorini +1 more
core +1 more source
Determinants of whistleblowing intention at government institutions
Jurnal Tata Kelola dan Akuntabilitas Keuangan NegaraWhistleblowing 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 +1 more source
Canada's Ethics Commissioner and the Watchdog Model of Ethics Enforcement
Canadian Public Administration, EarlyView.Abstract Despite notable progress, the OECD recently noted that conflict of interest regulation still suffers from poor implementation and how to ensure effective enforcement of ethics rules remains an important challenge. One popular but under‐examined approach is to rely on an ethics watchdog: an independent agency with few powers that can ...
Luc Juillet
wiley +1 more source
Whistleblowing Intention and Organizational Commitment [PDF]
International Journal of Business and Social Science, 2020 Aruoren Aruoren +2 more
openaire +1 more source
Unmuting the Dental Student Voice: A Multi‐Institutional Study on Raising Concerns
European Journal of Dental Education, EarlyView.ABSTRACT Background In healthcare professions, raising concerns refers to the act of reporting issues that may affect the safety, wellbeing, or rights of patients, staff, or the public. There are few studies specifically focused on the abilities of dental students to raise concerns.
Kamran Ali +6 more
wiley +1 more source
The Effects of Country Governance Quality on Corporate Sustainability and Ethical Behaviour
European Financial Management, EarlyView.ABSTRACT Using institutional theory, we examine how country governance affects two ESG outcomes: ESG performance and ESG controversies. With Refinitiv/LSEG data for ~146,000 firm‐years in 86 countries (2002–2023) and World Bank WGI, we apply a Mundlak within/between decomposition to test complementarity versus substitution (performance) and prevention ...
Paulo Morais Francisco
wiley +1 more source
Inferensi Jurnal Penelitian Sosial Keagamaan, 2018 This research aims to provide an overview of how much person’s internal factors such as professional commitment, anticipatory socialization and locus of control can affect their intention to perform whistleblowing action when they find fraud within the ...
Imanda Firmantyas Putri Pertiwi +2 more
doaj +1 more source
Journal of Advanced Nursing, EarlyView.ABSTRACT Aim To develop and psychometrically validate the Reasons Employees Perceive Obstacles to Reporting (REPORT) Scale, a self‐report instrument designed to identify barriers to incident reporting. Design Guided by the Theory of Planned Behaviour, this study used a descriptive, multiphase psychometric design.
Scott S. Christensen +5 more
wiley +1 more source