Results 71 to 80 of about 671,105 (226)
The Determinant of Whistleblowing Intention in the Case of Bank Fraud
Binus Business Review, 2021 Banking transactions in Indonesia have experienced very rapid development in line with the need for financing in the real sector. However, along with this rapid development, fraud is still a classic problem in the banking sector.
Nanang Shonhadji
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 +2 more
openaire +2 more sources
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 +3 more
wiley +1 more source
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 +3 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT In recent years, companies have increasingly sought to strengthen their sustainability commitment and reporting practices, particularly in industries with significant environmental and social impacts, such as fashion. The completeness and quality of sustainability reporting are central to European policy.
Daniela Preite +2 more
wiley +1 more source
From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández +2 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza +2 more
wiley +1 more source
NIAT MELAKUKAN WHISTLEBLOWING: PERSEPSI MAHASISWA DIPLOMA III EKONOMI
Jurnal Akuntansi Indonesia, 2018 This study aims to examine the factors that can affect the economics student intention of doing whistleblowing. The variables used in this study refer to the Theory of Planned Behavior is the attitude towards behavior, subjective norms, and perceived ...
Afuan Fajrian Putra, Yestias Maharani
doaj +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
A Framework for Impression Management in Extra‐Financial Reporting
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro +3 more
wiley +1 more source