Riset Akuntansi dan Keuangan Indonesia
Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia

Fraud and Whistleblowing Intention: Organizational Justice Perspective

Rustiarini, Ni Wayan (Unknown)
Merawati, Luh Komang (Unknown)



Article Info

Publish Date
01 Dec 2020

Abstract

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. This study aims to investigate the role of distributive justice, procedural justice, and interactional justice on whistleblowing intention. This study uses an experimental laboratory method. The subjects were 124 accounting employees in the private and public sectors. The findings show that the employee who experience fair organizational justice (distributive, procedural, and interactional) have higher whistleblowing intentions than employees in unfair conditions. This study also reveals that does no whistleblowing intention difference between private and public employees.

Copyrights © 2020






Journal Info

Abbrev

reaksi

Publisher

Subject

Economics, Econometrics & Finance

Description

Research in Accounting and Finance Indonesia focusing on various themes, topics, and the accounting and financial aspects, including (but not limited) to the following topics: Public sector accounting Management accounting Islamic accounting Financial management Auditing Corporate Governance ...