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An Investigation Of The Reporting Of Questionable Acts In An International Setting

Citations

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Cited by:

  1. Steven Kaplan & Kurt Pany & Janet Samuels & Jian Zhang, 2009. "An Examination of the Association Between Gender and Reporting Intentions for Fraudulent Financial Reporting," Journal of Business Ethics, Springer, vol. 87(1), pages 15-30, June.
  2. Roxas, Maria L. & Stoneback, Jane Y., 1997. "An investigation of the ethical decision-making process across varying cultures," The International Journal of Accounting, Elsevier, vol. 32(4), pages 503-535.
  3. Knowles, Robin L & Pacheco Paredes, Angel Arturo, 2023. "International culture and audit deficiencies: Evidence from inspection reports of non-US companies listed in the US," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
  4. Paul Andon & Clinton Free & Radzi Jidin & Gary S. Monroe & Michael J. Turner, 2018. "The Impact of Financial Incentives and Perceptions of Seriousness on Whistleblowing Intention," Journal of Business Ethics, Springer, vol. 151(1), pages 165-178, August.
  5. Joseph F. Brazel & Lorenzo Lucianetti & Tammie J. Schaefer, 2021. "Reporting Concerns About Earnings Quality: An Examination of Corporate Managers," Journal of Business Ethics, Springer, vol. 171(3), pages 435-457, July.
  6. Dennis Hwang & Blair Staley & Ying Te Chen & Jyh-Shan Lan, 2008. "Confucian culture and whistle-blowing by professional accountants: an exploratory study," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(5), pages 504-526, May.
  7. Cohen, Jeffrey R. & Pant, Laurie W. & Sharp, David J., 1996. "A methodological note on cross-cultural accounting ethics research," The International Journal of Accounting, Elsevier, vol. 31(1), pages 55-66.
  8. Alleyne, Philmore & Hudaib, Mohammad & Pike, Richard, 2013. "Towards a conceptual model of whistle-blowing intentions among external auditors," The British Accounting Review, Elsevier, vol. 45(1), pages 10-23.
  9. Yasemin Zengin Karaibrahimoglu & Burcu Guneri Cangarli, 2016. "Do Auditing and Reporting Standards Affect Firms’ Ethical Behaviours? The Moderating Role of National Culture," Journal of Business Ethics, Springer, vol. 139(1), pages 55-75, November.
  10. Steven Kaplan & Joseph Schultz, 2007. "Intentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting," Journal of Business Ethics, Springer, vol. 71(2), pages 109-124, March.
  11. Hengky Latan & Christian M. Ringle & Charbel Jose Chiappetta Jabbour, 2018. "Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects," Journal of Business Ethics, Springer, vol. 152(2), pages 573-588, October.
  12. Reyes Calderón-Cuadrado & José Álvarez-Arce & Isabel Rodríguez-Tejedo & Stella Salvatierra, 2009. "“Ethics Hotlines” in Transnational Companies: A Comparative Study," Journal of Business Ethics, Springer, vol. 88(1), pages 199-210, August.
  13. El-Helaly, Moataz & Ntim, Collins G. & Soliman, Mark, 2020. "The Role of National Culture in International Financial Reporting Standards Adoption," Research in International Business and Finance, Elsevier, vol. 54(C).
  14. El’fred Boo & Terence Ng & Premila Gowri Shankar, 2021. "Effects of Advice on Auditor Whistleblowing Propensity: Do Advice Source and Advisor Reassurance Matter?," Journal of Business Ethics, Springer, vol. 174(2), pages 387-402, November.
  15. Kelly Pope & Chih-Chen Lee, 2013. "Could the Dodd–Frank Wall Street Reform and Consumer Protection Act of 2010 be Helpful in Reforming Corporate America? An Investigation on Financial Bounties and Whistle-Blowing Behaviors in the Priva," Journal of Business Ethics, Springer, vol. 112(4), pages 597-607, February.
  16. Bryan K. Church & Narisa Tianjing Dai & Xi (Jason) Kuang & Xuejiao Liu, 2020. "The Role of Auditor Narcissism in Auditor–Client Negotiations: Evidence from China," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1756-1787, September.
  17. Horiguchi, Shinji & Haniffa, Roszaini & Hudaib, Mohammad, 2024. "Whistleblowing intentions by public accountants in a non-Western society: The case of Japanese accountants," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 57(C).
  18. Pailin Trongmateerut & John Sweeney, 2013. "The Influence of Subjective Norms on Whistle-Blowing: A Cross-Cultural Investigation," Journal of Business Ethics, Springer, vol. 112(3), pages 437-451, February.
  19. Anna M. Cianci & James Lloyd Bierstaker, 2009. "The effect of performance feedback and client importance on auditors' self- and public-focused ethical judgments," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(5), pages 455-474, May.
  20. Syahrul Ahmar Ahmad Author_Email: syahrul.ahmar@johor.uitm.edu.my & Malcolm Smith & Zubaidah Ismail & Rahimah Mohamed Yunos, 2011. "Internal Whistleblowing Intentions: Influence Of Internal Auditors’ Demographic And Individual Factors," Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding 2011-051-155, Conference Master Resources.
  21. Akguc, Serkan & Choi, Jongmoo Jay, 2025. "Time horizon and corporate investment: Evidence from private and public firms around the world," Research in International Business and Finance, Elsevier, vol. 73(PA).
  22. Richard Bernardi, 2006. "Associations between Hofstede’s Cultural Constructs and Social Desirability Response Bias," Journal of Business Ethics, Springer, vol. 65(1), pages 43-53, April.
  23. Johnathon Cziffra & Steve Fortin & Zvi Singer, 2023. "Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States," Review of Accounting Studies, Springer, vol. 28(2), pages 1035-1073, June.
  24. Eileen Taylor & Mary Curtis, 2010. "An Examination of the Layers of Workplace Influences in Ethical Judgments: Whistleblowing Likelihood and Perseverance in Public Accounting," Journal of Business Ethics, Springer, vol. 93(1), pages 21-37, April.
  25. Philmore Alleyne & Mohammad Hudaib & Roszaini Haniffa, 2018. "The Moderating Role of Perceived Organisational Support in Breaking the Silence of Public Accountants," Journal of Business Ethics, Springer, vol. 147(3), pages 509-527, February.
  26. Mary Curtis, 2006. "Are Audit-related Ethical Decisions Dependent upon Mood?," Journal of Business Ethics, Springer, vol. 68(2), pages 191-209, October.
  27. Ilona Swiatek-Barylska & Anastasia Braila, 2024. "The Role of National Culture in Shaping Perceptions of Internal Whistleblowing: A Comparative Study of Poland and Latvia," European Research Studies Journal, European Research Studies Journal, vol. 0(Special A), pages 334-346.
  28. Shani Robinson & Jesse Robertson & Mary Curtis, 2012. "The Effects of Contextual and Wrongdoing Attributes on Organizational Employees’ Whistleblowing Intentions Following Fraud," Journal of Business Ethics, Springer, vol. 106(2), pages 213-227, March.
  29. Belz, Thomas & von Hagen, Dominik & Steffens, Christian, 2019. "Taxes and firm size: Political cost or political power?," Journal of Accounting Literature, Elsevier, vol. 42(C), pages 1-28.
  30. Hughes, Susan B. & Sander, James F. & Higgs, Scott D. & Cullinan, Charles P., 2009. "The impact of cultural environment on entry-level auditors’ abilities to perform analytical procedures," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 18(1), pages 29-43.
  31. Leventis, Stergios & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2024. "Informal institutions in accounting research: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
  32. Nguyen, Nhut H. & Truong, Cameron, 2013. "The information content of stock markets around the world: A cultural explanation," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 26(C), pages 1-29.
  33. Rafik Elias, 2008. "Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(3), pages 283-294, March.
  34. Gladys Lee & Esther Pittroff & Michael J. Turner, 2020. "Is a Uniform Approach to Whistle-Blowing Regulation Effective? Evidence from the United States and Germany," Journal of Business Ethics, Springer, vol. 163(3), pages 553-576, May.
  35. Alleyne, Philmore & Haniffa, Roszaini & Hudaib, Mohammad, 2019. "Does group cohesion moderate auditors’ whistleblowing intentions?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 34(C), pages 69-90.
  36. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2019. "Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis," Journal of Business Ethics, Springer, vol. 155(1), pages 289-304, March.
  37. Muhammad Hariz Hamid & Zaleha Othman, 2015. "Whistleblowing and Voicing Dissent in Organizations," International Journal of Management Sciences, Research Academy of Social Sciences, vol. 6(1), pages 8-15.
  38. Elka Johansson & Peter Carey, 2016. "Detecting Fraud: The Role of the Anonymous Reporting Channel," Journal of Business Ethics, Springer, vol. 139(2), pages 391-409, December.
  39. Peipei Pan & Chris Patel, 2024. "Do Internal Auditors Make Consistent Ethical Judgments in English and Chinese in Reporting Wrongdoing?," Journal of Business Ethics, Springer, vol. 194(2), pages 433-453, October.
  40. Sebastian Krügel & Matthias Uhl, 2023. "Internal whistleblowing systems without proper sanctions may backfire," Journal of Business Economics, Springer, vol. 93(8), pages 1355-1383, October.
  41. Lee, Gladys & Xiao, Xinning, 2018. "Whistleblowing on accounting-related misconduct: A synthesis of the literature," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 22-46.
  42. Jingyu Gao & Robert Greenberg & Bernard Wong-On-Wing, 2015. "Whistleblowing Intentions of Lower-Level Employees: The Effect of Reporting Channel, Bystanders, and Wrongdoer Power Status," Journal of Business Ethics, Springer, vol. 126(1), pages 85-99, January.
  43. D. Lowe & Kelly Pope & Janet Samuels, 2015. "An Examination of Financial Sub-certification and Timing of Fraud Discovery on Employee Whistleblowing Reporting Intentions," Journal of Business Ethics, Springer, vol. 131(4), pages 757-772, November.
  44. Seifert, Deborah L. & Sweeney, John T. & Joireman, Jeff & Thornton, John M., 2010. "The influence of organizational justice on accountant whistleblowing," Accounting, Organizations and Society, Elsevier, vol. 35(7), pages 707-717, October.
  45. Kanika Bhal & Anubha Dadhich, 2011. "Impact of Ethical Leadership and Leader–Member Exchange on Whistle Blowing: The Moderating Impact of the Moral Intensity of the Issue," Journal of Business Ethics, Springer, vol. 103(3), pages 485-496, October.
  46. Derek Dalton & Robin Radtke, 2013. "The Joint Effects of Machiavellianism and Ethical Environment on Whistle-Blowing," Journal of Business Ethics, Springer, vol. 117(1), pages 153-172, September.
  47. Maroun, Warren, 2015. "Reportable irregularities and audit quality: Insights from South Africa," Accounting forum, Elsevier, vol. 39(1), pages 19-33.
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