This paper aims to analyze the determinant factors of Vousinas S.C.C.O.R.E model asrenowned as Fraud Hexagon against Fraudulent Financial Report (FFR) which measured by Dechow F-Score. The population in this study is government company from consolidated audited report Ministry if SOE’s (State Owned Enterprises) along 5 years with purposive sampling technique according largest assets. By using l...

Insider abuse has always been a significant threat to information security management in organization. In order to address this issue, in this research we propose whistleblowing as another complementary measure to other existent approaches to strengthen the internal information security management. In particular, we focus on an investigation of employee intention to whistle-blow information sec...

The aim of this study is to examine the impact trust on relationship between ethical leadership and internal whistleblowing intention. was motivated by lack willingness organization members blow whistle misconduct or unethical action internally compared external whistleblowing. crucial, particularly prevent negative impacts organization's performance reputation. Using a quantitative method thro...

Given the widespread and deep economic-social consequences of accounting fraud in micro and macro levels of society and the effectiveness of whistleblowing in their discovery and the effect of demographic characteristics on moral behavior as whistleblowing, this study aimed to examine the whistleblowing intentions for accounting fraud including account manipulation and embezzlement based on dem...

Developing countries have established promising e-Government initiatives with the objective of enhancing the accessibility of government services and information for their citizens. However, governments tend to design and launch online services based on their understanding of what citizens need, surprisingly, without actually measuring what increases citizens’ willingness to adopt web-enabled s...

It is possible to break the vicious circle of poverty and poor health, but this demands major efforts from several sectors of society. Employees in the health sector have an important role to play, not only by virtue of performing curative and preventive work, but also by trying to influence politicians and act as whistle-blowers about unacceptable conditions. The health sector must be develope...

In this study, we examine the computerization activities of local governments to determine the relationships of architecture. Focusing on the characteristics of the design, development, and operation of computerization, we propose the architecture of computerization based on the manufacturing architecture. Furthermore, we analyze several cases and try to classify the information activities of o...