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Determinants of Whistleblowing Intention in Organization
Journal 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
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Modeling Accountant Whistle Blowing Intention [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: Whistleblowing is one of the most important and effective fraud discovery mechanism; therefore, recognizing key factors affecting whistleblowing intention should be more considered by regulators; and they must try to encourage employees to ...
Mohammad Javad Ramezani +3 more
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The Whistleblowing Diamond: Considering Four Elements of Whistleblowing Intention
Accounting and Finance Studies, 2023 We review how whistleblowing diamond factors affect whistleblowing intention which are moderated by perceived organizational support. This quantitative research was conducted using a case study survey method with a sample of 220 village officials in Minahasa Regency. This study uses the whistleblowing diamond theory, which explains four type of factors
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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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Do Professional Commitment and Anticipatory Socialization Affect The Intention To Do Whistleblowing?
International Research Journal of Business Studies, 2021 The corruption in Indonesia is one of the biggest problems the government and the business must face. Employee in the entity may provide one of the solutions for this problem.
Claudia Tompunu +2 more
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EXPLORING THE WHISTLEBLOWING INTENTION
Asia Proceedings of Social Sciences, 2019 This study’s goal is to understand how individual and situational factors influencing the employee’s psychological condition, which can impact the decision in conducting whistleblowing. This research type is descriptive qualitative. This study sample was the senior year students in the city of Bandung, Indonesia, who were undergoing the internship ...
null Muhamad Naufal +3 more
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Faktor-Faktor yang Mempengaruhi Intention Whistleblowing
Jurnal Informatika Ekonomi Bisnis, 2023 This study aims to determine the factors that influence whistleblowing intentions such as attitudes towards behavior, subjective norms, perceptions of behavioral control, perceptions of the seriousness of fraud, perceptions of threats of retaliation against whistleblowing intentions internally and externally and rationalization as moderation.
Upit Arapia Rahayu, Christina Dwi Astuti
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The moderating role of perceived organisational support in breaking the silence of public accountants [PDF]
, 2018 This paper reports the results of a survey with public accountants in Barbados on their intention to report a superior’s unethical behaviour. Specifically, it investigates to what extent perceived organisational support (POS) in audit organisations would
Alleyne, Philmore +2 more
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Jurnal Ilmiah Akuntansi, 2020 Whistleblowing is considered as one of the effective ways in preventing and detecting fraud. This study aims to examine the effect of reporting channels and religius commitment on the whistleblowing intention.
Heri Faisal Harahap +2 more
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The Effect of Ethical Climate and Locus of Control toward Whistleblowing Intention
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2022 This research purposes to determine the effect of the ethical climate principle and internal locus of control on whistleblowing intention. The population in this research were accounting students of the Faculty of Economics and Business, Satya Wacana ...
David Pesudo, Cynthia Anakonda
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