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Attitudes towards Whistleblowers, Organizational Commitment, Ethical Climate Principles, and Self-Efficacy as Determinants of Fraud Disclosures
2018
The Indonesian Accounting Review
Whistle-blowing is one of pro-social action done by organization members to give directions, procedures, or policies that have corrective impact on the organizations. The brave action to disclose fraud is determined by internal and external factors of individuals. This research is conducted to test factors that infl uence people to conduct whistleblowing, such as attitudes towards whistleblowers, ethical climate-principles, organization commitment, and self-effi cacy. This research also has
doi:10.14414/tiar.v8i1.1636
fatcat:i3qniqprgzha5dnmbtesfbzlgq