behaviour such as fraud level, the status of person committing fraud and cohesiveness in affecting the willingness of internal … auditors of local government (APIPs) to be a whistleblower. Quasi-experiment between subject design using pattern of 3 … different was insignificant among the variance of fraud level, the status of person committing fraud, and cohesiveness. The …

internal audit and fraud prevention. The purpose of this paper is to address the lack of a definition of whistleblowing and …. However, Directive 1937/2019 lacks sufficient guidance on the implementation or governance of whistleblowing frameworks. In … addition, the existing literature lacks a definition of whistleblowing and whistleblowing frameworks that is appropriate for …

There is a consensus in the literature that whistleblowing can operate as an instrument for deterring wrongdoing and … promoting transparency in organizations. As such, whistleblowing connects with sustainability, and in particular with the UN … of the "EU Directive on Whistleblowing". In particular, we investigate how the political, legal, organizational, and …

This study examines the influence of fraud disclosure (FR_DISC) in annual reports on the financial stability of Takaful … significant challenges if accounting and whistleblowing are to contribute to financial stability. …