Personal cost of reporting and status of wrongdoer: experimental study pf whistleblowing intention / Claudia Vinska Vinancia, Intiyas Utami and Nafsiah Mohamed.
Whistleblowing is an important action for the organization as a form of internal control of illegal actions that cause losses. This study aimed to test of causality of the personal cost of reporting and status of the wrongdoer on whistleblowing intention. This study used a true experimental design b...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universiti Teknologi MARA, Shah Alam: Accounting Research Institute (ARI)
2019
|
| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/29138/ |
| _version_ | 1848807164146089984 |
|---|---|
| author | Vinancia, Claudia Vinska Utami, Intiyas Mohamed, Nafsiah |
| author_facet | Vinancia, Claudia Vinska Utami, Intiyas Mohamed, Nafsiah |
| author_sort | Vinancia, Claudia Vinska |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | Whistleblowing is an important action for the organization as a form of internal control of illegal actions that cause losses. This study aimed to test of causality of the personal cost of reporting and status of the wrongdoer on whistleblowing intention. This study used a true experimental design between subjects 2x2. The subjects of this study were 95 accounting study program students. The students acted as the government’s internal auditor. The results of this study indicate that whistleblowing intentions will be higher in personal cost of reporting and the status of the wrongdoer low compared to personal cost of reporting and status of wrongdoer high. A whistleblower prefers not to perform whistleblowing when the wrongdoer has a higher position and sanctions to be received are severe. |
| first_indexed | 2025-11-14T22:38:28Z |
| format | Article |
| id | uitm-29138 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:38:28Z |
| publishDate | 2019 |
| publisher | Universiti Teknologi MARA, Shah Alam: Accounting Research Institute (ARI) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-291382020-04-02T05:53:07Z https://ir.uitm.edu.my/id/eprint/29138/ Personal cost of reporting and status of wrongdoer: experimental study pf whistleblowing intention / Claudia Vinska Vinancia, Intiyas Utami and Nafsiah Mohamed. apmaj Vinancia, Claudia Vinska Utami, Intiyas Mohamed, Nafsiah Whistle blowing Whistleblowing is an important action for the organization as a form of internal control of illegal actions that cause losses. This study aimed to test of causality of the personal cost of reporting and status of the wrongdoer on whistleblowing intention. This study used a true experimental design between subjects 2x2. The subjects of this study were 95 accounting study program students. The students acted as the government’s internal auditor. The results of this study indicate that whistleblowing intentions will be higher in personal cost of reporting and the status of the wrongdoer low compared to personal cost of reporting and status of wrongdoer high. A whistleblower prefers not to perform whistleblowing when the wrongdoer has a higher position and sanctions to be received are severe. Universiti Teknologi MARA, Shah Alam: Accounting Research Institute (ARI) 2019-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/29138/1/29138.pdf Vinancia, Claudia Vinska and Utami, Intiyas and Mohamed, Nafsiah (2019) Personal cost of reporting and status of wrongdoer: experimental study pf whistleblowing intention / Claudia Vinska Vinancia, Intiyas Utami and Nafsiah Mohamed. (2019) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 14 (3). pp. 81-103. ISSN 2550-1631 https://apmaj.uitm.edu.my/ |
| spellingShingle | Whistle blowing Vinancia, Claudia Vinska Utami, Intiyas Mohamed, Nafsiah Personal cost of reporting and status of wrongdoer: experimental study pf whistleblowing intention / Claudia Vinska Vinancia, Intiyas Utami and Nafsiah Mohamed. |
| title | Personal cost of reporting and status of wrongdoer: experimental study pf whistleblowing intention / Claudia Vinska Vinancia, Intiyas Utami and Nafsiah Mohamed. |
| title_full | Personal cost of reporting and status of wrongdoer: experimental study pf whistleblowing intention / Claudia Vinska Vinancia, Intiyas Utami and Nafsiah Mohamed. |
| title_fullStr | Personal cost of reporting and status of wrongdoer: experimental study pf whistleblowing intention / Claudia Vinska Vinancia, Intiyas Utami and Nafsiah Mohamed. |
| title_full_unstemmed | Personal cost of reporting and status of wrongdoer: experimental study pf whistleblowing intention / Claudia Vinska Vinancia, Intiyas Utami and Nafsiah Mohamed. |
| title_short | Personal cost of reporting and status of wrongdoer: experimental study pf whistleblowing intention / Claudia Vinska Vinancia, Intiyas Utami and Nafsiah Mohamed. |
| title_sort | personal cost of reporting and status of wrongdoer: experimental study pf whistleblowing intention / claudia vinska vinancia, intiyas utami and nafsiah mohamed. |
| topic | Whistle blowing |
| url | https://ir.uitm.edu.my/id/eprint/29138/ https://ir.uitm.edu.my/id/eprint/29138/ |