Whistleblowing on accountingy-related misconduct: A synthesis of the literature
Whistleblowers have been credited for uncovering financial scandals in companies globally,
including Enron, Olympus Corporation, and WorldCom. Despite increasing support and …
including Enron, Olympus Corporation, and WorldCom. Despite increasing support and …
Audit firm culture: Recent developments and trends in the literature
CT Alberti, JC Bedard, O Bik… - European Accounting …, 2022 - Taylor & Francis
This paper synthesizes research on audit firm culture (AFC) over the past decade, reviewing
recent developments in research on factors instilling culture in audit firms, and how culture …
recent developments in research on factors instilling culture in audit firms, and how culture …
Investigating the role of innovative work behavior, organizational trust, perceived organizational support: an empirical study on SMEs performance
Objective: This study aims to analyze the relationship between perceived organizational
support (POS) and organizational trust, analyze the relationship between innovative work …
support (POS) and organizational trust, analyze the relationship between innovative work …
Whistleblowing intentions among public accountants in Indonesia: Testing for the moderation effects
Our study contributes by providing new insights into the relationship between the individual
levels of the antecedents and how the intention of whistleblowing is moderated by perceived …
levels of the antecedents and how the intention of whistleblowing is moderated by perceived …
Whistleblowing by auditors: the role of professional commitment and independence commitment
TM Tuan Mansor, A Mohamad Ariff… - Managerial Auditing …, 2020 - emerald.com
Purpose Despite various regulatory frameworks to combat unethical conduct, fraud and
corruption remain alarmingly high. While whistleblowing is an important mechanism to …
corruption remain alarmingly high. While whistleblowing is an important mechanism to …
Attitude and Islamic banking adoption: moderating effects of pricing of conventional bank products and social influence
R Mindra, J Bananuka, T Kaawaase… - Journal of Islamic …, 2022 - emerald.com
Purpose The purpose of this study is to establish the relationship between attitude and the
intention to adopt Islamic banking in a Christian-dominated country and whether such a …
intention to adopt Islamic banking in a Christian-dominated country and whether such a …
Ethical awareness, ethical judgment and whistleblowing: A moderated mediation analysis
H Latan, CJ Chiappetta Jabbour… - Journal of Business …, 2019 - Springer
This study aims to examine the ethical decision-making (EDM) model proposed by Schwartz
(J Bus Ethics, doi: 10.1007/s10551-015-2886-8, 2016), where we consider the factors of non …
(J Bus Ethics, doi: 10.1007/s10551-015-2886-8, 2016), where we consider the factors of non …
Social media as a form of virtual whistleblowing: Empirical evidence for elements of the diamond model
H Latan, CJ Chiappetta Jabbour… - Journal of Business …, 2021 - Springer
This article originally advances the field of organizational whistleblowing by empirically
investigating the suitability of the four elements of the fraud diamond as a means to …
investigating the suitability of the four elements of the fraud diamond as a means to …
Deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing democracy
Purpose This paper investigates the challenges and opportunities for the deployment of
whistleblowing as an accountability mechanism to curb corruption and fraud in a developing …
whistleblowing as an accountability mechanism to curb corruption and fraud in a developing …
Whistleblowing by accountants: an integration of the fraud pentagon and the extended theory of planned behavior
M Sarikhani, F Ebrahimi - Meditari Accountancy Research, 2022 - emerald.com
Purpose The purpose of this study is to investigate the factors affecting the whistleblowing
intentions (WBI) by Iranian accountants by integrating the fraud pentagon and the extended …
intentions (WBI) by Iranian accountants by integrating the fraud pentagon and the extended …