Results 81 to 90 of about 671,105 (226)
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 +2 more
wiley +1 more source
Pencegahan Fraud Pada Pengelolaan Dana Organisasi: Perspektif Theory of Planed Behavior
Jurnal ASET (Akuntansi Riset), 2020 This study aims to analyze and evaluate factors that influence students' intention to take whistleblowing actions against fraud in managing the organization's funds as an effort to prevent fraud.
Taofik Muhammad Gumelar, Elvia R. Shauki
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
InFestasi, 2021 This This research aims to determine fraud prevention from religiosity, protection whistleblower, and whistleblowing system perspectives. The population in this research was employees of PT Prudential Life Assurance. The population is taken without distinguishing gender, education, and work experience and taken from 43 as the total number of insurance ...
- Prasetyono +6 more
openaire +2 more sources
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 +2 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 +1 more
doaj +1 more source
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 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
, 2020 This research aims to examine the effect of factors that influence the whistleblowing intentions. This research used a graham model which consists of problem seriousness, personal responsibility, and personal costs to propose a theoretical model to ...
Setyorini, Setyorini +3 more
core +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