Aim/purpose – Internal whistleblowing is the most desirable form of reporting about wrongdoings for all kinds organizations. The aim this paper to identify factors influencing occurrence internal and provide recommendations practitioners on how encourage employees report an organiza- tion. Design/methodology/approach fundamental article database has been construct- ed with use ProQuest, EBSCO T...

Penelitian ini bertujuan untuk mengetahui pengaruh sensitivitas etis, locus of control dan personal cost terhadap tindakan whistleblowing baik secara parsial maupun simultan. menggunakan metode deskriptif asosiatif dengan pendekatan sensus pada staf SPI Akuntansi keuangan di Perusahaan Daerah Kota Bandung. Hasil penelitian menunjukkan bahwa: (1) Sensitivitas Etis berpengaruh positif hubungan se...

Any fraud or wrongdoing that occurs in the halal food industry can have a severe impact on safety and integrity of products. Whistleblowing is one methods be used to combat fraudulent issues. Some illegal, unsafe, unethical behaviour may not discovered by top management Halal authorities. The depend honesty producers. Hence, whistleblowing encouraged should practiced counter possibility occurre...

This study aims to determine the effect of individual morality and understanding Tamansiswa’s tri taboo teachings on intention commit whistleblowing for academic fraud. type research is quantitative research. Data collection in this used primary data by distributing quetionnaires via Google form respondents. The population were accounting students at Tamansiswa University Yogyakarta samples obt...

Failure to provide important information such as financial statements can cause harm various interested parties. The study discusses what factors affect an accountant's intention take whistleblowing actions. used quantitative methods by distributing questionnaires 40 employees of a public accounting firm in Malang. Data analysis using IBM SPSS 26 multiple linear regression analysis. results the...

OBJECTIVE To describe the frequency and characteristics of mandatory reports about the health, competence and conduct of registered health practitioners in Australia. DESIGN AND SETTING Retrospective review and multivariate analysis of allegations of "notifiable conduct" involving health practitioners received by the Australian Health Practitioner Regulation Agency (AHPRA) between 1 November ...

The aim of this paper to conceptually examine the relationship between personality traits and internal, external whistleblowing intentions.