TandaPay Whistleblowing Communities: Shifting Workplace Culture Towards Zero-Tolerance Sexual Harassment Policies

Davis, Joshua; Minhas, Rashid; Casario, Michelle; Bentley, William; Cosby, Kevin

doi:10.1007/978-3-031-73122-8_16

Lecture Notes in Networks and Systems

2024

DOI: 10.1007/978-3-031-73122-8_16

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TandaPay Whistleblowing Communities: Shifting Workplace Culture Towards Zero-Tolerance Sexual Harassment Policies

Joshua Davis,

Rashid Minhas,

Michelle Casario

et al.

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2025

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Whistleblowing Intentions of Accountants and Auditors: Evidence from the Philippines and Indonesia

Santos,

Larasati

2025

Salud, Ciencia y Tecnología - Serie de Conferencias

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Introduction: Accountants and auditors are entrusted to maintain high levels of integrity and independence in the practice of their profession. Whistleblowing is a critical aspect on fraud reporting disclosing financial irregularities in the governance and financial management of an institution. The study aims to provide evidence on the internal-external whistleblowing intentions among accountants and auditors in the Philippines and Indonesia, and identify what factors will influence them in reporting the violations they uncover. Methods: The samples tested are accountants/auditors from the Directorate General of Taxes (DJP) of the Ministry of Finance (Kemenkeu) in the DKI Jakarta area and Certified Public Accountants and/or auditors from the Philippines. Quantitative analysis originating from the results of questionnaire data processing were employed in this study. Purposive sampling of sixty-four accountants/auditors of the Directorat General of Taxes in Indonesia and sixty-four practicing accountants/auditors in the Philippines were used in this study.Results: The study shows that attitude and independence commitment have a significant relationship to the internal-external whistleblowing intentions of accountants and auditors in the Philippines. On the other hand, rationalization significantly affects only the external whistleblowing intentions of the Philippine accountants/auditors. Religiosity has no significant correlation to whistleblowing intentions in the Philippines. Attitude, rationalization, and religiosity have a significant impact on the intentions of Indonesians to blow the whistle towards authorities. Independence commitment does not show a significant relationship with external whistleblowing intentions.

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Whistleblowing Intentions of Accountants and Auditors: Evidence from the Philippines and Indonesia

Santos,

Larasati

2025

Salud, Ciencia y Tecnología - Serie de Conferencias

View full text Add to dashboard Cite

show abstract

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TandaPay Whistleblowing Communities: Shifting Workplace Culture Towards Zero-Tolerance Sexual Harassment Policies

Cited by 1 publication

References 20 publications

Whistleblowing Intentions of Accountants and Auditors: Evidence from the Philippines and Indonesia

Whistleblowing Intentions of Accountants and Auditors: Evidence from the Philippines and Indonesia

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