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 …

In general, this study aims to determine the effect of Internal Control, Individual Morality, and
ethical Value on Accounting Fraud Tendency in Start-Up Businesses. This study was …

Purpose This study aims to examine the fraud tendency on the perception of external
auditors triggered by five components of the fraud pentagon: pressure (P), opportunity (O) …

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 …

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 …

The purpose of this study was to inquire into the relative importance of morality, cost‐benefit,
and emotion as motivations for the decision to blow the whistle externally, and the effects of …

Unethical business decisions and accounting fraud have occurred as a result of lapses in
ethical sensitivity and judgment. The Association for Certified Fraud Examiners (ACFE) …

Purpose The purpose of this study is to provide a comprehensive conceptual internal
whistleblowing model for accounting students and then test it empirically. To this end, by …

The study's goal is to look at the factors that influence people's willingness to whistleblow in
the Malaysian public sector by applying two elements from the Moral Intensity Theory: the …

The research made is qualitative research, where researchers look at various sources
related to the whistleblowing system in Islamic banking. The object of this research is PT …