Results 71 to 80 of about 591,720 (236)

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

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

Whistleblowing Intention: A Study of Situation Factors

SSRN Electronic Journal, 2019
Low employee participation becomes a whistleblower caused by various factors, one of which is the situation factor. This study aims to examine the situation factors towards whistleblowing intentions with the types of reporting channels available such as internal, external, with identity, or anonymous.
Annisa Hakim Z, Saf ira, Hadi Mahmudah
openaire   +1 more source

Beyond Governance Attributes: How Fashion Companies Prepare Social Disclosure for the CSRD

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how social disclosure readiness emerges under the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) and investigates whether and how, corporate governance supports such readiness within the European fashion companies. By adopting a qualitative case‐study approach,
Sara Ianniello, Livio Cricelli, Serena Strazzullo   +2 more
wiley   +1 more source

Digitalization in Sustainability Reporting and Text Attributes of Non‐Financial Disclosure: Evidence From Italian Listed Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti, Elettra Giulia Beatrice Bandi, Patrizia Tettamanzi   +2 more
wiley   +1 more source

A Study of Whistleblowing Intentions in Government Sector

Jurnal Reviu Akuntansi dan Keuangan, 2020
This study aims to examine the effect of retaliation, status of wrongdoers, the level of wrongdoing seriousness, and organizational climate on whistleblowing intentions. The population in this study were Civil Servants (PNS) who work in the financial section of the Aceh Work Unit (SKPA) of 231 respondents.
Indayani Indayani, Vina Yunisdanur
openaire   +2 more sources

How Firms ‘Speak’ Social: Disclosure Posture as a Stable Strategic Communication Construct in ESG Reporting

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Why do firms subject to identical ESG reporting requirements nevertheless ‘speak’ the Social pillar in different ways? Some foreground numerical indicators; others rely on narrative accounts of policies, systems and stakeholder engagement. This variation in disclosure form, rather than in disclosure coverage, motivates this exploratory study ...
Laurence L. Delina, Leslie Anne L. Yasis
wiley   +1 more source

A Conceptual Framework for Authentic AI‐Enabled Assessment (AAA) in Higher Education

Future in Educational Research, EarlyView.
ABSTRACT Higher education is at a critical juncture as generative artificial intelligence (AI) redefines assessment practices. This article offers a conceptual framework illustrating how authentic AI‐enhanced assessments (AAA) can support the reclamation of higher education's core mission: developing critical thinking, creativity, ethical reasoning ...
Dilani Gedera
wiley   +1 more source

Self‐Reported Confidence and Perceived Barriers in Raising Concerns Among Dental Students and Trainees in the Gulf Cooperation Council Region

Journal of Dental Education, EarlyView.
ABSTRACT Introduction Raising concerns is essential to patient safety and professionalism in healthcare. Dental students and trainees, however, may encounter unique challenges in voicing concerns within clinical training environments. This study explores self‐reported confidence and perceived barriers in raising concerns among dental students and ...
Manal Matoug‐Elwerfelli, Layla Hassouneh, Kamran Ali, Rebecca Glanville, Dilek Helvacioglu‐Yigit, Eman Alnuaimi, Prathibha Prasad, Hazza Alhobeir, Rahaf Almohareb, Hayat Alghutaimel, Aisha Almoadhadi, Archa Asokan, Mawlood Kowash   +12 more
wiley   +1 more source

Whistleblowing Berdasarkan Intensitas Moral, Komitmen Profesional, dan Tingkat Keseriusan Kecurangan

Jurnal Kajian Akuntansi, 2020
This research aimed to examine empirically the effect of morale intensity, professional commitment, and fraud seriousness rate on the intention of whistleblowing of Regional Revenue Agency of East Java Province, city of Surabaya.
Ratna Arizka Primasari, Fidiana Fidiana
doaj   +1 more source