Results 31 to 40 of about 591,720 (236)
Voice or silence: antecedents of whistleblowing intentions [PDF]
RAUSP Management Journal, 2021 Purpose This study aims to examine the effects of peer ethical behavior and individual differences in valuation of fairness vs loyalty on whistleblowing intentions in academic settings. This study also tests the underlying mechanism responsible for the effects of peer behavior on reporting intentions, namely, fear of reprisal.
Iwai, Tatiana +2 more
openaire +4 more sources
The Influence of the Characteristics of Whistleblower to Whistleblowing Intentions
Journal of Accounting and Strategic Finance, 2019 Auditors have an important role both for companies and other parties who rely on audited financial information to make decisions. Cases involving the Public Accountant Firm (PAF) raise doubts about the auditor's performance. Therefore, efforts that can be made to increase that trust are by whistleblowing action, but it is not an easy action.
Rr. Puruwita Wardani +2 more
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Jurnal Akuntansi, 2019 This research aims to examine the effect of collectivism, organizational commitment, and moral reasoning on whistleblowing intention. The primary data of this research are collected from bank officer at Bank BRI Bengkulu Branch by using a survey approach.
Intan Tri Nurdianti, Fitrawati Ilyas
doaj +1 more source
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
openaire +1 more source
Potensi Internal Whistleblowing Intention [PDF]
, 2020 Internal whistleblowing intention pada pegawai bank menarik untuk dijadikan penelitian karena kebanyakan koperasi simpan pinjam yang dicabut izin usahanya yang disebabkan oleh fraud.
Azalia, Erliana Okky
core +1 more source
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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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
doaj +1 more source
Factors Affecting The Intention Of Whistleblowing Behavior
Bongaya Journal for Research in Accounting (BJRA), 2021 The purpose of this study was to analyze the influence of attitudes, subjective norms, behavioral control and religiosity on the intentions of tax accounting students in carrying out whistleblowing actions. This research is a quantitative research. The respondents are tax accounting students. The sample in this study uses primary data.
Fitriani Sardju, Yustiana Djaelani
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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
doaj +1 more source
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
doaj +1 more source