This study examines the effect of professional skepticism, whistleblowing, integrity and time pressure on fraud detection. uses primary data to collect information in a questionnaire distributed online via google form. The sample this were auditors who worked at KAP Jabodetabek with 70 respondents based random sampling—testing hypothesis using multiple linear regression analysis. indicates that...

Das Weltklima ist bedroht und die Politik bleibt untätig. KlimaaktivistInnen sind deshalb dazu übergegangen, mit spektakulären Protestaktionen auf Folgen des Klimawandels aufmerksam zu machen, etwa indem sie am 22. November 2018 in einer Lausanner Credit-Suisse-Filiale Tennis gespielt haben. Damit sollten klimaschädlichen Investitionen der Bank publik gemacht werden. Die Autoren zeigen auf, das...

A quality report is a demand that must be carried out by the village head. government free from fraud implements accountability and transparency in every activity. The purpose of activities to improve economy. this study determine determinants preventing funds moderating competence apparatus. research site Wajak sub-district, Malang district. population all officials sub-district. sampling tech...

Purpose: This study aimed to determine the implementation of whistleblowing system and fraud prevention, find out how affects prevention at Jabar Banten Central Bank in Bandung. Research Methodology: used explanatory method simple linear regression analysis. The program was SPSS Version 19.00. Results: affected by 54.3%. Limitation: is limited role prevention. Contribution: results this contrib...

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-established and in this commentary, we will examine the influence of leaders in c...

Pervasive monitoring does not exist for one good reason: if monitoring does happen, as revealed by recent whistleblowing that highlighted the scale of NSA surveillance activities [1], it happens in very few key central locations in the network. Monitoring, as we know it so far, is thus by no means pervasive in the geographical or topological sense. One might further speculate that such monitori...

Given the concerns expressed by members of the academic and legal community about whether (and how) to handle anonymous and pseudonymous allegations of scientific misconduct, this paper summaries the experiences of the Office of Research Integrity and its predecessor from 1989 through 1997. Although the record shows that research institutions and the ORI have treated such allegations seriously,...