Results 31 to 40 of about 526,393 (195)
Sriwijaya International Journal of Dynamic Economics and Business, 2021 This study aims to examine empirically the phenomenon of direct, indirect, and moderating effects of the relationship between attitude, fraud prevention, whistleblowing intention and organizational ethical culture. The sample of this study consist of 236
Lukita Tripermata +3 more
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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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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
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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
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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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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
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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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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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