Whistleblowing on accountingy-related misconduct: A synthesis of the literature

G Lee, X Xiao - Journal of Accounting Literature, 2018 - emerald.com
Whistleblowers have been credited for uncovering financial scandals in companies globally,
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 …

Investigating the role of innovative work behavior, organizational trust, perceived organizational support: an empirical study on SMEs performance

HJN Utomo, I Irwantoro, S Wasesa… - Journal of Law and …, 2023 - ojs.journalsdg.org
Objective: This study aims to analyze the relationship between perceived organizational
support (POS) and organizational trust, analyze the relationship between innovative work …

Whistleblowing intentions among public accountants in Indonesia: Testing for the moderation effects

H Latan, CM Ringle, CJC Jabbour - Journal of business ethics, 2018 - Springer
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 …

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 …

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 …

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 …

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 …

Deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing democracy

ON Okafor, FA Adebisi, M Opara… - Accounting, Auditing & …, 2020 - emerald.com
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 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 …