文章基本信息

标题：FRAUD AND WHISTLEBLOWING INTENTION: ORGANIZATIONAL JUSTICE PERSPECTIVE
本地全文：下载
作者：Ni Wayan Rustiarini ; Luh Komang Merawati
期刊名称：Riset Akuntansi dan Keuangan Indonesia
电子版ISSN：2541-6111
出版年度：2020
卷号：5
期号：3
页码：210-222
DOI：10.23917/reaksi.v5i3.11970
语种：English
出版社：Muhammadiyah University Press
摘要：Whistleblowing is considered as an eﬀective control mechanism for detecting fraud. One of the factors that inﬂuence individuals to do whistleblowing is organizational justice. However, research on the justice theory and whistleblowing is still limited. Tis study aims to investigate the role of distributive justice, procedural justice, and interactional justice on whistleblowing intention. Tis study uses an experimental laboratory method. Te subjects were 124 accounting employees in the private and public sectors. Te fndings show that the employee who experience fair organizational justice (distributive, procedural, and interactional) have higher whistleblowing intentions than employees in unfair conditions. Tis study also reveals that does no whistleblowing intention diﬀerence between private and public employees.
关键词：fraud;organizational justice;whistleblowing intention