Formal anonymous exit surveys were administered to 747 former cadets at the U.S. Air Force Academy from years 2002 to 2011. The cadet honor code specifically states, "We will not lie, steal or cheat, nor tolerate among us anyone who does." Nevertheless, survey results indicated there was a significant, measurable toleration of dishonesty and cheating by these former cadets. Over 62% of these pa...

This paper presents a discussion on whistle-blowing and take the view that whistle-blowing is an important fraud detection technique. A discussion of some factors that influence the whistle-blowers’ incentive to blow the whistle or to remain silent in the face of persuasive fraud red flags, is also presented. The paper suggests that the tradeoff between the cost and benefit of whistle-blowing m...

In their valuable discussion of whistleblowing in healthcare organisations, Mannion and Davies highlight the importance of organisational culture in influencing whether people raise concerns, and whether these concerns are listened to and acted upon. The role of leadership in shaping organisational culture is well-established1 and in this commentary, we will examine the influence of leaders in ...

This study aims to determine whether the retaliation variable can moderate personal cost, professional commitment, and ethical environment variables in interest of Civil Service Inspectorate Sidoarjo Regency whistleblowing. uses primary data while samples are taken by random sampling distributing questionnaires through google form get 45 respondents. indicates that commitment have a significant...

Abstract The act of whistleblowing is not common in Nigeria; this can be attributed to the cultural norms Nigerian society where deference paid those positions power and it often viewed as taboo speak up against them. This problem speaking further compounded by lack robust legislation which protects whistleblowers from reprisals. need protect was brought forefront after implementation 2016 stop...

This study aims to determine the factors that influence whistleblowing intentions such as attitudes towards behavior, subjective norms, perceptions of behavioral control, seriousness fraud, threats retaliation against internally and externally rationalization moderation. The population in this were employees who working accounting field Jabodetabek area which is primary data using a questionnai...

Organizations must constantly try to prevent losses resulting from unforeseen events and fraud. Whistleblowing has emerged as the most efficient mechanism for detecting such risks, but this phenomenon not yet been studied in SMEs. This research seeks analyze relationships between attitudinal, normative, control beliefs on whistleblowing of accounting professionals, contrasting behavior small la...

Penelitian ini membahas penerapan whistleblowing system (WBS) dalam rangka meningkatkan integritas pegawai di lingkungan Sekretariat Kabinet. Tujuannya adalah agar WBS dapat diterapkan secara optimal dan efektif mengurangi potensi korupsi fraud. Peneliti menggunakan pendekatan post positivisme melihat termasuk ke jenis penelitian deskriptif. Teori yang digunakan sebagai landasan berpikir yaitu ...