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The Impact of an audio's profesional commitment to the whistleblowing intention : locus of control as an moderating variable
This study examines the antecedent of the whistleblowing intention with the auditor's professional commitment. This study was modified by using a sample of real auditors, whereas previous research used accounting student. This study also submits the locus of control as a moderating effect on the relationship. This study also focuses on a reexamination of the extent the whistleblowing intention issue is tested by professional commitment and the loocus of control as moderating effects. The Data were obtained from 105 junior and senior external auditors from public accounting firms in Jakarta. The result indicated that there is no significant impact by professional commitment or the moderating effect of thr locus of control on the whistleblowing intention. It means that the professional commitment and locus of control can't increase the whistleblowing intention of a real auditor and that other factors become the barrier to whistleblowing..
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| PSB lt.2 - Karya Akhir | 1 |
| Penerbit | : THE INDONESIAN JOURNAL OF ACCOUNTING RESEARCH 2013 |
|---|---|
| Edisi | - |
| Subjek | Whistleblowing External auditor Professional commitment Locus of control Public accounting firms Junior and senior auditor |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |