Results 41 to 50 of about 8,116 (237)

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

Journal 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, Rizdina Azmiyanti, Sofie Yunida Putri   +2 more
doaj   +1 more source

Age - Attitudes - Whistleblower Intention Relationship

Jurnal Akuntansi Publik, 2018
This study tried to investigate the role of maturity in decision of being whistleblower. Using moderated regressions this research tried to test the relationship between attitudes and intention of being whistleblower relationship. There are 380 Directorate General of Taxation employees participate in this research. We took survey of 3 offices.
Hariyati Hariyati, Dian Anita Nuswantara
openaire   +1 more source

SELF-EFFICACY AND CONTROLLABILITY AS WHISTLEBLOWING INTENTION PREDICTORS OF FINANCIAL MANAGERS IN EDUCATIONAL INSTITUTIONS

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2018
The whistleblowing policy is considered an effective technique in an investigation audit that is useful for the organization to avoid losses due to fraud. However, employees who intend to report fraud encounter ethical dilemmas.
I Wayan Yeremia Natawibawa, Gugus Irianto, Roekhudin Roekhudin   +2 more
doaj   +1 more source

The Effect of Attitude Subjective Norms, Perceptions of Control Behaviour, Professional Commitments and Gender on Wistleblowing Intention

Jurnal Riset Akuntansi Terpadu, 2021
This study aims to determine the effect of professional commitment, attitudes, subjective norms, perceptions of behavioral control, and demographics on the intention to take whistleblowing actions.
Vierina Clyde, Mazda Tjahjono
doaj   +1 more source

External Whistleblowers’ Experiences of Workplace Bullying by Superiors and Colleagues [PDF]

, 2020
The purpose of this study was to investigate external whistleblowers’ experiences of workplace bullying by superiors and colleagues, and to analyze how the bullying was influenced by factors such as the support they received from government or NGOs, and ...
Bjørkelo, Brita, Blenkinsopp, John, Park, Heungsik   +2 more
core   +1 more source

INTERNAL WHISTLEBLOWING INTENTIONS AMONG INDONESIAN CIVIL SERVANTS

JRAK, 2023
Corruption is still a severe problem for many developing countries. One of the efforts to eradicate corruption is implementing a whistleblowing system. This research aims at examining the effects of professional commitment, leadership style, organizational culture, rewards, and level of retaliation towards internal whistleblowing intentions. The sample
Herlina Rahmawati Dewi, Mahmudi Mahmudi, Nisrina Nur Aini   +2 more
openaire   +1 more source

THE FACTORS IN INTENTION TO DO WHISTLEBLOWING

Pattimura Proceeding: Conference of Science and Technology, 2023
Introduction/Main Objectives: Whistleblowing means information by an employee believed to be related to violations of laws, regulations, codes of conduct, professional speech, or procedural errors, corruption, abuse of authority, or threats to public safety and workplace safety. It is an act of disclosure. Background issue: Corruption is a big concern,
Safrizal Safrizal, Menhard Menhard
openaire   +1 more source

Justifying Uncivil Disobedience [PDF]

, 2019
A prominent way of justifying civil disobedience is to postulate a pro tanto duty to obey the law and to argue that the considerations that ground this duty sometimes justify forms of civil disobedience.
Lai, Ten-Herng
core   +1 more source

Autonomous Leadership: How Board Independence Shapes Machine Learning Based Corporate Culture in Thailand

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate culture is a critical driver of corporate social responsibility, shaping how firms internalize sustainability, social and environmental concerns, yet its governance antecedents are less understood. Motivated by the need to understand how governance structures affect organizational values and behavior, we explore the relationship ...
Sirimon Treepongkaruna, Stefano Starita
wiley   +1 more source

The impact of attitude, subjective norms, perceived behavioral control, and organizational commitment on whistleblowing intention: A moderating role of local culture [PDF]

Public and Municipal Finance
During forensic audits, the use of auditors has increased significantly. This happened thanks to fraud detection mechanisms that help prevent and quickly detect fraud. Whistleblowing systems set up by local authorities play an important role in detecting
Nurdiana Ningsih, Arifuddin, Asri Usman
doaj   +1 more source