Results 141 to 150 of about 671,105 (226)

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

open access: yesCorporate Social Responsibility and Environmental Management, Volume 33, Issue 6, Page 8732-8753, November 2026.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino   +3 more
wiley   +1 more source

The Pro‐Office Mindset. Anticorruption Beyond Legal Instruments

open access: yes
Journal of Social Philosophy, EarlyView.
Emanuela Ceva, Patrizia Pedrini
wiley   +1 more source

Effects of planned behavior on whistleblowing intention: evidence from Malaysian's Police Department / Siti Noor Azmawaty Abd Razak, Prof Madya Dr Maheran Zakaria and Wan Nurul Basirah Wan Mohamad Noor [PDF]

open access: yes, 2017
The Theory of Planned Behaviour is used as an underlying model to investigate whistleblowing intention and document that attitude and subjective norms affect whistleblowing intention.
Zakaria, Maheran   +2 more
core  

SOCIAL ANTICIPATION REDUCES PAST FRAUD'S EFFECT ON WHISTLEBLOWING INTENTIONS

open access: yesJurnal Akuntansi Kontemporer
Research Purposes A new model related to the influence of prior cheating experience on one's intention to whistleblowing by using anticipatory socialization and attitude as intervening and moderating variables, that can reduce the negative impact of ...
Sih Mirmaning Damar Endah   +2 more
doaj  

Pengaruh Personal Cost Reporting, Status Wrong Doer dan Tingkat Keseriusan Kesalahan Terhadap Whistleblowing Intention

open access: yesJurnal Akuntansi Keuangan dan Bisnis, 2017
Penelitian ini bertujuan untuk menguji pengaruh Personal Cost Reporting, Status Wrong Doer dan Tingkat Keseriusan Kesalahan terhadap niat melakukan whistleblowing.
Fajar Odiatma
doaj  

Analysis of Whistleblowing System Usage Intent

open access: yesThe Accounting Journal of Binaniaga
Integrity and transparency are essential in maintaining accountability within public institutions. However, the implementation of the whistleblowing system in regional government agencies in Indonesia remains limited. This study aims to analyze the influence of legal protection, availability of information, and seriousness of violations on the ...
Cecilia Josefrina Purnamaputri Wantania   +1 more
openaire   +1 more source

Whistleblowing system and group pressure: Experimental study of fraud intention in governmental internal auditors

open access: yesJournal of Accounting and Investment
Research aims: The goal of this study is to investigate the causal link between the whistleblowing system and group pressure on whistleblowing intentions.
Rini Dwiyani Hadiwidjadja   +3 more
doaj   +1 more source

What Makes You a Whistleblower? A Multi-Country Field Study on the Determinants of the Intention to Report Wrongdoing. [PDF]

open access: yesJ Bus Ethics, 2023
Latan H   +4 more
europepmc   +1 more source

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