Results 51 to 60 of about 591,720 (236)

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

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

A Critical Analysis of Microsoft's Rhetoric and Reality of Sustainability Engagement

Business Strategy and the Environment, EarlyView.
ABSTRACT This study critically examines Microsoft's environmental, social and governance (ESG) rhetoric and operational reality, to offer insights that extend beyond conventional greenwashing or bluewashing. Drawing on over 20 years of Microsoft's sustainability reports (2003–2024), third‐party ESG evaluations and media investigations, it employs ...
Omaima A. G. Hassan, Iqbal Khadaroo
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

A study on the moral intelligence and whistleblowing intent

The Korean Journal of Emergency Medical Services, 2015
Purpose: This study was performed to evaluate ethical ability among paramedic students by analyzing their moral intelligence and whistle-blowing intention. Methods: Data from 117 paramedic students were collected from September 7 - 14, 2015. The questionnaire measured the level of moral intelligence (7 components, 41 items) and whistle-blowing ...
In-Soon Kim, Eun-Sook Choi, Kyoung-Youl Lee   +2 more
openaire   +2 more sources

ESG Disclosure Quality as Organizational Information Processing: Comparing Human Coding, Rule‐Based Automation, and LLM Semantic Scoring

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how different scoring architectures evaluate the same ESG disclosure text and produce different ESG disclosure‐quality scores. Using sustainability‐related reports published by Korean listed firms during 2020–2021, the study compares three approaches: Human‐ESG based on a structured nine‐item disclosure‐quality rubric, Rule‐
Jaehyun Park
wiley   +1 more source

Determinants of Whistleblowing Intention of Employees in Universities: Evidence from Indonesia

Riset Akuntansi dan Keuangan Indonesia, 2020
Corruption in higher education institutions (HEI) is serious issue that has become a focus by many parties. The amount of state losses caused by fraudulent behavior in the management of university finances makes research related to whistleblowing at ...
Suryo Pratolo, Vidya Putri Sadjiman, Hafiez Sofyani   +2 more
doaj   +1 more source

The Value Relevance of Sustainable Governance: How Cultural Peculiarities Reshape Priorities and Impacts

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relevance of sustainable governance (SG) and its impactful elements in the context of the Russian market, a unique case of an isolated economy, using market value as a proxy for concept relevance. Adopting stakeholder and institutional approaches, this study uses panel data from 152 firms listed on the Moscow ...
Evgeniia Kiseleva, Andrea Cardoni, Elena Makeeva, Polina Mamaeva   +3 more
wiley   +1 more source

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT MAHASISWA MELAKUKAN TINDAKAN WHISTLEBLOWING

Jurnal Ilmiah Bisnis dan Ekonomi Asia, 2018
Those are a lot of fraud that make the state agencies urge the accountans to report the fraud they knew. Whistleblowing is an effective way to detect any fraud.
Mellisa Fitri Dwi Handika, Dwiyani Sudaryanti   +1 more
doaj   +1 more source