Generally, public bureaucracies are typically ill-disposed to promote whistleblowing and
whistleblower protection. In developing countries, however, this takes an additional …

Purpose In recent years, the role of environmental, social and governance (ESG) disclosure
has become crucial. The aim of this paper is to study how corporate governance affects one …

Purpose This paper aims to understand how accountants in Sri Lanka perceive the effect of
religiosity on ethical decision-making. Sri Lanka is a highly religious country, but it also has …

The existing literature on institutional trust leads us to expect that institutional trust is
determined by institutional performance. In the context of three South Asian countries …

The aim of this paper is to provide a deeper understanding of how to develop whistleblowing
systems in public administrations, by focussing on the organisational variables that lead to …

Purpose Corruption and manipulation of earnings remain a serious concern all over the
globe. In addition, corporate disclosure of anticorruption information is still in its infancy in …

Positive public perceptions of trust and effectiveness are critically important for institutions
engaged in corruption prevention. If these perceptions form an insulated mutually reinforcing …

This book analyses central questions in the continuing debate about success factors in
corruption prevention and the efficacy and value of anti-corruption agencies (ACAs). How do …

Grounded in 41 semi-structured interviews, this article examines the extent to which the
complaints system under regulatory oversight of the Public Sector Anti-Corruption …

Purpose This study aims to examine the determinants of ethical decision-making (EDM) of
professional accountants in Sri Lanka, drawing on Rest's (1986) four-component EDM …