Results 121 to 130 of about 671,105 (226)
The Influence of Relativism Ethics and Professional Commitment on the Intention to Conduct External Whistleblowing [PDF]
Whistleblowing considered as an effective method in preventing fraud. Whistleblowing actions, especially that occur externally, still face many challenges and are not easy to do. It’s require a lot of deliberation, dilemmas and possibility of higher risk
Marini Purwanto
core +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
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
Fighting Corruption Through Accountability? A Survey Experiment 感覺課責能否抑制貪腐?來自調查實驗的證據
Public Administration, EarlyView.ABSTRACT Democratic Weberian bureaucracy is facing great challenges upholding public values as we see turbulent party politics disrupt merit‐based systems, causing bureaucrats' goal displacement and conflicting compliance under multiple accountability mechanisms.
Ming‐feng Kuo, Hsini Huang
wiley +1 more source
Intention to whistleblow: Perception of reporting skill mediates the predicting role of class consciousness and perceived probability of revenge. [PDF]
F1000Res, 2023 Abraham J +4 more
europepmc +1 more source
Regulation &Governance, EarlyView.ABSTRACT This article theorizes about weak checks and balances (C&B) and its plausible consequences. Drawing on empirical data from over 1100 municipal officials in Mexico, the study examines how executive dominance over three key institutions—the local council, internal comptroller offices, and human resources offices—facilitates consequences ...
Oliver Meza +2 more
wiley +1 more source
, 2018 This study aims to examine and analyze the influence of attitude toward behavior, subjective norm, perceived behavioral control on whistleblowing intention.
Astuti, Ernawati Budi +2 more
core
Regulation &Governance, EarlyView.ABSTRACT In the context of rising authoritarian and populist political movements, scholars have increasingly identified external agency as a bulwark for liberal values. However, its capacity to protect such values may be contingent upon its acceptance within the profession—specifically, upon attitudes we conceptualize as “accountability credibility ...
Sebastian Roché +2 more
wiley +1 more source
Work Environment Factors and Retaliations Against Whistleblowing Intention [PDF]
The Whistleblowing is a powerful tool for detecting fraud. However, according to the 2024 Corruption Perception Index, Indonesia’s score has declined significantly compared to previous years, showing no signs of a full recovery.
Vallentino Dante Mulyono +1 more
core +1 more source
Whistleblowing Financial Fraud: Integration Model of Hexagon Fraud and Theory of Planned Behavior
AFRE (Accounting and Financial Review)This research aimed to test the determinants of whistleblowing intention using an integrated method to hexagon fraud elements and the theory of planned behavior (TPB).
Dabella Yunia, Siti Mutmainah
doaj +1 more source