Results 61 to 70 of about 671,105 (226)

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

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

Faktor-Faktor yang Mempengaruhi Whistleblowing Intention dengan Retaliasi Sebagai Variabel Moderasi [PDF]

, 2021
Whistleblowing is an implementing regulation by employees regarding information that is believed to violate the law, practice or professional statement, or related to procedural errors, violations, authority, or endangering the public and work safety ...
Damayanti, Fitri, Yahya, Nurul, Fitri Damayanti, Nurul Yahya   +3 more
core   +1 more source

DAMPAK SELF EFFICACY, MORAL INTENTION DAN BUDAYA ETIS ORGANISASI TERHADAP WHISTLEBLOWING INTENTION [PDF]

, 2019
Tujuan dari penelitian ini adalah untuk menginvestigasi pengaruh Self Efficacy, Moral Intention dan Budaya Etis Organisasi terhadap Whistleblowing Intention.
JANNAH, RIMATUL
core   +1 more source

TURKISH STUDENTS’ ATTITUDES AND INTENTIONS TOWARDS WHISTLEBLOWING

Stratejik ve Sosyal Araştırmalar Dergisi, 2019
The development of information and communication technologies has led to significant changes in business and social life. Both communication and business practices have completely changed. Nowadays, the ones without English skills, computer literacy or the ability to use internet technologies are almost nonexistent in the business world.
ŞİVİL, Hacer, BARAZ, A. Barış
openaire   +4 more sources

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

Pengaruh Whistleblowing Triangle terhadap Intensi dalam Melakukan Whistleblowing

Jurnal Kajian Akuntansi, 2022
The urgency to implement whistleblowing to identify and reveal the fraud is acknowledged by regulators all over the world. This research aims to determine of whistleblowing effect triangle, moral, or social incentives toward intention to do ...
Ilham Maulana Saud, Putri Febriana
doaj   +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

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

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