Accountants’ Whistle-Blowing Intentions: The Impact of Retaliation, Age, and Gender
نویسندگان
چکیده
منابع مشابه
Investigating the Factors Affecting the Whistle-blowing Intentions Using the Fraud Triangle and the Theory of Planned Behavior: An Accountant's Perspective
Nowadays, whistle-blowing is an important mechanism for detecting and preventing fraud. The purpose of the present research is to investigate factors that influence accountants’ intentions of whistle-blowing by integrating the fraud triangle components, as the external environmental factors that determine whistleblowing intention, and the extended theory of planned behavior, as the individual i...
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Some Paradoxes of Whistle-Blowing
By "paradox" I mean an apparent—and, in this case, real—inconsistency between theory (our Systematic understanding of whistle-blowing) and the facts (what we actually know, or think we know, about whistle-blowing). What concerns me is not a few anomalies, the exceptions that test a rule, but a flood of exceptions that seems to swamp the rule. This paper has four parts. The first states the stan...
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Medical technology is crucial to the health and welfare of our citizens. The industry provides us with early detection of diseases, safe and effective treatment options for the diseases that are detected and so on. It goes without saying that the marketing and sales of such devices and products should be based on their benefits to the patients, not on inappropriate incentives to the healthcare ...
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ژورنال
عنوان ژورنال: Australian Accounting Review
سال: 2011
ISSN: 1035-6908
DOI: 10.1111/j.1835-2561.2011.00134.x