Results 71 to 80 of about 8,116 (237)

Financial Climate‐Risk Measurement, Impact Funds, and Green Transitions

Journal of Accounting Research, EarlyView.
ABSTRACT Regulators are contemplating or mandating precise measurement of financial climate‐risk exposure to promote sustainable investments. We show that such mandates can be counterproductive in the presence of social funds that catalyze change by subsidizing the adoption of cleaner production technologies.
VOLKER LAUX, LUCAS MAHIEUX
wiley   +1 more source

Antecedents of Whistleblowing Intentions: Evidance in Local Government Agencies

Akrual: Jurnal Akuntansi, 2022
This study aims to analyze the relation of attitude, ethical climate-principle, perceived behavioral control, and personal cost on whistleblowing intention with organizational commitment as a moderating variable. This study uses the moderating regression
Nanang Shonhadji
doaj  

The Impact of Trust on the Relations between Ethical Leadership and Internal Whistleblowing Intention

Jurnal Dinamika Akuntansi dan Bisnis, 2022
The aim of this study is to examine the impact of trust on the relationship between ethical leadership and internal whistleblowing intention. The study was motivated by the lack of willingness of organization members to blow the whistle on misconduct or ...
Andriati Fitriningrum, Andrey Hasiholan Pulungan, Ni Made Ayu Diah Pradnya Dewi, Nadya Nurul Imani   +3 more
doaj   +1 more source

HUBUNGAN KOMITMEN PROFESI DAN SOSIALISASI ANTISIPATIF MAHASISWA AKUNTANSI DENGAN NIAT WHISTLEBLOWING (Studi Empiris pada Mahasiswa Strata 1 Jurusan Akuntansi di Tiga Universitas Negeri Teratas di Jawa Tengah dan D. I. Yogyakarta) [PDF]

, 2012
Corporate-scale ethical violations which occurred globally had cause public skepticism to accounting profession. In response to that, accounting profession emphasizes the importance of ethic education for professionals even long before a person gets ...
MERDIKAWATI, RISTI, PRASTIWI, Andri
core  

Audit Risk Disclosures, Targeted Inspections, and Audit Quality Information obligatoire sur les risques d'audit, inspections ciblées et qualité des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT This article studies how the mandatory disclosure of audit risk and targeted regulatory inspections influence audit quality. We develop a model in which the auditor tests a firm's internal control over financial reporting before auditing the financial report and must issue an opinion on both.
Kyungha Lee, Rahul Menon
wiley   +1 more source

Pengaruh Sikap dan Persepsi Kontrol Perilaku Terhadap Niat Whistleblowing Internal-Eksternal dengan Persepsi Dukungan Organisasi Sebagai Variabel Pemoderasi

Journal of Accounting and Investment, 2016
This study aims to examine the influence of attitude and perceived behavior control empirically toward the whistleblowing intention of the internal-external with the perceived organizational support as the moderating variables.
Ilham Maulana Saud
doaj   +1 more source

Stopping The Presses: Evaluating The Effectiveness Of The 2013 Justice Department’s New Protections For Journalists [PDF]

, 2018
The Obama Administration ushered in a new era of accountability and communication between the government and those it governs. With the rise of social media and the creation of White House accounts on various platforms it seemed as if the Obama ...
Shokar, Jasleen
core   +1 more source

The Risk Culture Scale: A Measurement Tool to Comprehensively Assess Banks’ Risk Culture

Abacus, EarlyView.
In the wake of recent financial crises and scandals, risk culture has increasingly become the focus of various actors, such as supervisors, financial service providers, academics, and consultants. While it is acknowledged that a proper risk culture is needed to make banks safer, as an intangible, organizational, and social phenomenon, risk culture is ...
Niclas Dürst, Jennifer Kunz
wiley   +1 more source

Whistleblowing intention: Gen Z as whistleblower

Journal of Contemporary Accounting
Indonesia is one of the countries with a high rate of fraud, one of which is corruption. Corruption needs to be eradicated because it is detrimental to the state and organizational culture. Efforts to prevent corruption need to be carried out not only from the external organization but also from within the organization because internal parties should ...
openaire   +2 more sources

Ethical work climate and whistleblowing intention

Jurnal Manajemen Maranatha
The purpose of this study is to examine the impact of an ethical work environment on the intention to report wrongdoing, with job satisfaction and self-efficacy as mediating factors, drawing from the Theory of Planned Behavior. The research was conducted at a state-owned bank, employing purposive sampling to gather data from 210 banking employees in ...
Ahmad Lidiono Nur, Endang Sulistyaningsih, Levi Nilawati   +2 more
openaire   +1 more source