Abstract
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This study aims to combat corporate corruption by working on defects in ethical awareness and judgment, resulting in unethical corporate decisions and accounting fraud. The Association of Certified Fraud Examiners (ACFE) estimates that fraud costs the typical business 5% of annual sales, or $3 trillion worldwide (ACFE, 2016). Sarbanes-Oxley and Dodd-Frank incentivize misbehavior disclosure to reduce fraud damages. Research has studied the effect of whistleblower moral reasoning on financial statement deception intents. This study investigates the influence of two moral reasoning markers on disclosing misbehavior internally or externally. This research examines moral commitment, ethical judgment, and whistleblowing goals in light of corporate governance. A qualitative method was used to analyze statutes, local and international protocols, rules and regulations of Pakistan and developed countries. The findings also suggest that an ethical issue's recognition, perceived importance, and ethical judgement are all positively connected to whistleblowing intention. Furthermore, locus of control has positively modulated the connection between ethical decision-making and whistleblowing intention. |
Keywords
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Combat Corporate Corruption, Corporate Governances, Ethical Decision Making, Ethical Judgment, Perceived, Whistle-Blower Intention |
Article
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Article # 99
Volume # 3
Issue # 2
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DOI info
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DOI Number: 10.47205/jdss.2022(3-II)99
DOI Link: http://doi.org/10.47205/jdss.2022(3-II)99
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