whistleblowing is defined by the retaliation that those who speak out receive. why some organizations find it almost impossible not to retaliate depends more on the properties of the organization than the act of the individual whistleblower. these properties are, to greater or lesser degree, present in all organizations. not all organizations retaliate against whistleblowers, but the whistleblo...

This study explores how key organizational and governance actors perceive the effectiveness of whistleblowing at nonprofit organizations (NPOs) is interrelated with other anti-fraud mechanisms. Using a systems approach, we develop conceptual framework mechanisms consisting set components: control-focused employee-focused (whistleblowing) intended to prevent detect fraud, influenced by environme...

This article analyses how transparency became a buzzword in the European Union (EU) and its predecessors. In order to do so, it examines Parliament (EP), Commission, Court of Justice, earlier institutions responded whistleblowing, between 1957 2002. 2019, EP agreed encourage protect whistleblowers. However, whistleblowing is far from recent phenomenon. Historical examples include Louis Worms (1...

The purpose of this study is to examine and provide empirical evidence the effect personal cost, professional commitment, seriousness wrongdoing on whistleblowing intention, as well impact legal protection in influencing a moderating variable. populations are civil servants (ASN) from Directorate Construction Services Procurement, General Of Development Ministry Public Works Housing (MPWH). sam...

Whistle-blowing has long been an important organizational phenomenon that improves organizations in the long-run. Online whistle-blowing systems are becoming increasingly prevalent channels for reporting organizational abuses. Given that the Sarbanes-Oxley Act and similar financial laws throughout the world require multi-national firms to establish whistle-blowing procedures and systems, whistl...

This study aims to examine the effect of incentives and organizational commitment whistleblowing intentions. type research is classified as a quasi-experiment. The data in were collected by distributing online questionnaires using google form 126 accounting students class 2018 at Faculty Economics, Universitas Negeri Padang. used this primary data. experimental design 2x2 factorial design. resu...