Results 11 to 20 of about 526,393 (195)

Whistleblowing Intention in Accounting Students with Locus of Control as a Moderating Variable

open access: yesJournal of Economics, Business & Accountancy Ventura, 2023
Academic fraud committed by accounting students is an important phenomenon to study. This study aims to examine the effect of professional commitment and achiavellian attitudes on whistleblowing intention with locus of control as a moderating variable ...
Dwi Suhartini   +2 more
doaj   +2 more sources

Ethical work climate and whistleblowing intention

open access: yesJurnal Manajemen Maranatha
The purpose of this study is to examine the impact of an ethical work environment on the intention to report wrongdoing, with job satisfaction and self-efficacy as mediating factors, drawing from the Theory of Planned Behavior. The research was conducted at a state-owned bank, employing purposive sampling to gather data from 210 banking employees in ...
Ahmad Lidiono Nur   +2 more
openaire   +2 more sources

Whistleblowing Intention: The Impact of Commitment and Ethics

open access: yesAsia Pacific Fraud Journal
As profit-making businesses, banks have goals for achieving profits to draw in investors and compete with rivals. Setting high goals compels all workers to put in more effort than is necessary, which might lead to fraud as a justification for target completion.
Novia Aryani, Novita Novita
openaire   +2 more sources

A perspective on the whistleblowing intention of internal auditors: an integrated ethical decision-making model

open access: yesCogent Business & Management
The purpose of this study is to examine the relationship between ethical awareness, ethical judgment, and whistleblowing intention using, as a framework, the integrated ethical decision-making model (I-EDM model).
Alfiana Antoh   +3 more
doaj   +2 more sources

Impact of organizational commitment and perceived seriousness on whistleblowing intention: Moderation of law protection [PDF]

open access: yesProblems and Perspectives in Management
Nowadays, fraud is rampant even in local government agencies. To overcome this, whistleblowers are needed, but many officials do not yet have the courage to become whistleblowers.
Nurdiana Ningsih, Arifuddin, Asri Usman
doaj   +2 more sources

Ethical decision-making in East Africa: predictors of whistleblowing intention

open access: yesSociety and Business Review
Purpose This paper aims to understand employees’ propensity to blow the whistle in two East African countries. This study develops a model of ethical decision-making (EDM) to assist management in predicting the probability of whistleblowing in Kenya and
Soma Pillay
exaly   +2 more sources

Whistleblowing Intention And Fraud

open access: yesInternational 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

Organizational Commitment As Moderating The Relationship Between Professional Commitment, Locus Of Control, And Professionalism On Whistleblowing Intention

open access: yesAFRE (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
doaj   +1 more source

The Influence of Attitudes, Perception of Control and Internal Control System on Whistleblowing Intention with Legal Protection as a Moderation Variable (study on PT Kereta API Indonesia) title

open access: yesBuhalterinÄ—s 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
doaj   +1 more source

Determinants of Whistleblowing Intention in Organization

open access: yesJournal of Environmental Treatment Techniques, 2020
Whistleblowers have been applauded for their heroic acts for disclosing unethical practices in organization worldwide such as Enron, Worldcom and Cambridge Analytica to name a few. Whistleblowing has been regarded as one of the internal control mechanisms to prevent organizational wrongdoings. Despite establishment and enhancement of law, policies and
Azizan Mohamed Isa   +3 more
openaire   +2 more sources

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