Results 21 to 30 of about 671,105 (226)

Intention to Do Whistleblowing in Government Institutions:An Experimental Study [PDF]

open access: yesManagement and Economics Review, 2017
This study aims to examine the effect of the provided reporting channels on intention of individuals to disclose fraud actions (whistleblowing), moderated by rewards and guaranteed protection.
Muhammad IKBAL
doaj   +1 more source

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

The Machiavellian Character, Ethical Environment and Personal Cost in Their Impact to Whistleblowing Intention [PDF]

open access: yesJurnal Akuntansi Keuangan dan Bisnis, 2018
The objective of this study is to examine the effect of Machiavellian Character, Ethical Environment and Personal Cost to Whistleblowing Intention. This research was directed to all employees who work on SAMSAT Pekanbaru City and Rokan Hulu District. The
Arumega Zarefar   +2 more
doaj   +3 more sources

Determinants of whistleblowing intention at government institutions

open access: yesJurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Whistleblowing 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. Using
Arum Rahmah Pangestuti, Sari Atmini
doaj   +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

Anti Fraud dan Whistleblowing Intention: Peran Intensitas Moral dan Pengambilan Keputusan Etis

open access: yesAFRE (Accounting and Financial Review), 2021
The purpose of this study was to determine the role of moral intensity and ethical decision making in influencing fraud and whistleblowing. Reluctance to report known violations can be overcome through the implementation of an effective, transparent and ...
Reny Lia Riantika
doaj   +1 more source

Predicting Whistleblowing Intention: The Role of Work Locus of Control, Fear of Retaliation, and Organizational Commitment

open access: yesPrimenjena Psihologija
Whistleblowing is the process by which employees report observed irregularities within the organization. Irregularities can be reported internally using reporting mechanisms within the organization or externally by contacting appropriate authorities or ...
Talia Odri   +3 more
doaj   +3 more sources

ANALYSIS OF EMPLOYEE PERCEPTION ABOUT THE WHISTLEBLOWING SYSTEM TOWARD INTENTION TO CONDUCT WHISTLEBLOWING [PDF]

open access: yes, 2020
This research is entitled “Analysis of Employee Perception about the Whistleblowing System toward Intention to Conduct Whistleblowing (The Study on Employees of Purbalingga and Purwokerto Tax Office)”The objective of this research is to examined ...
Adilah, Faris   +8 more
core   +2 more sources

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: yesBuhalterinės 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

Factors Influencing Whistleblowing Intention and Psychology in Public Sector: Which Drivers Matters? [PDF]

open access: yes, 2023
Purpose: This article shall examine the drivers influencing whistleblowing intention among public sector employees. It shall also provide a preliminary view on the extent to which factors influencing whistleblowing intention amongst public sector ...
Muhammad Syukri bin Abdullah, Muhammad Zairi bin Zul, Siti Normah binti Awang Tuah, Zatil Aqmar binti Zainudin, Anidah binti Aziz, Zulkefli bin Muhamad Hanapiyah, Irfah Najihah binti Basir Malan, Shaliza Alwi
core   +2 more sources

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