The Effect of Whistleblower Source and Tip Frame on Internal Auditors’ Judgments and Actions

2021 ◽  
Author(s):  
William A. Kerler III ◽  
A. Scott Fleming ◽  
Christopher D. Allport
Keyword(s):  
Indirect Effect ◽  
Experience Level ◽  
Internal Auditors ◽  
The Hours

The literature on assessments of whistleblower tips is limited and many unanswered questions exist. This study investigates the assessment of anonymous whistle blower tips by participants acting as internal auditors and the actions that ensue. Two-hundred sixteen participants rated the likelihood and seriousness of fraud and the investigative resources applied based upon a written script. Results suggest that the wording utilized by a tipster impacts fraud likelihood assessments which in turn impacts tip importance assessments. The source of the tip was not significant in either assessment. Fraud likelihood assessments and tip importance assessments influence the experience level of the personnel assigned to investigate the tip while tip importance also influences the hours assigned to investigate the tip. Finally, the frame of the tip has a significant indirect effect on the experience assigned and the hours assigned, mediated by fraud likelihood and tip importance assessments.

scholarly journals The Mediating Effect of Financial Motives in the Association between Entrepreneurial Experience and Subjective Well-Being: Evidence from Japan

2021 ◽  
Author(s):  
Yuji Honjo ◽  
Kenta Ikeuchi ◽  
Hiroki Nakamura
Keyword(s):  
Indirect Effect ◽  
Well Being ◽  
Mediating Effect ◽  
Personal Attributes ◽  
Subjective Well Being ◽  
Experience Level ◽  
Significant Evidence ◽  
Entrepreneurial Experience ◽  
Original Survey ◽  
The Relationship

AbstractThis study investigates the relationship between entrepreneurial experience and subjective well-being. Using an original survey on subjective well-being, entrepreneurial experience, level of wealth (inferred from observed variables of income, cash, and assets), and personal attributes of 10,001 individuals in Japan, we examine the factors that mediate the association between entrepreneurial experience and subjective well-being. We measure entrepreneurial experience as an individual’s experience in funding, owning, and running a corporation. We consider the mediating effect of the level of wealth on subjective well-being because entrepreneurial well-being is associate with wealth derived from income, cash, and assets. Our results provide no significant evidence that individuals with entrepreneurial experience have higher subjective well-being. However, we find a positive indirect effect of entrepreneurial experience on subjective well-being through wealth and a negative indirect effect through debt. The findings of this study indicate the importance of considering the mediating effect of financial motives in entrepreneurial well-being.

scholarly journals SKEPTISME PROFESIONAL MEMEDIASI HUBUNGAN INDEPENDENSI DENGAN KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Anik Mustarikah
Keyword(s):  
Empirical Evidence ◽  
Significant Influence ◽  
Indirect Effect ◽  
Hypothesis Test ◽  
Partial Least Square ◽  
Least Square ◽  
Descriptive Statistics ◽  
Professional Skepticism ◽  
Internal Auditors ◽  
Inner Model

This research is provide empirical evidence of the direct and indirect effect of independency toward  auditor’s ability to detect fraud with professional skepticism as a mediator. This sample ini this study are 90 person as internal auditors working at Badan Pengawasan Keuangan dan Pembangunan (BPKP) throughout Indonesia. The method of analysis used is descriptive statistics, hypothesis test using approach Partial Least Square (PLS) with WarpPLS version 6.00 software through measurement inner model and outer model. The result of this study prove that the direct effect of independency has significant influence on auditor’s ability to detect fraud. However the indirect effect of independency is not affected to auditor’s ability to detect fraud with professional skepticism as a mediator.

scholarly journals THE EFFECT OF ENVIRONMENT DIMENSIONS OF CONTINGENCY ON BUDGETARY SLACK

2020 ◽  
Vol 12 (2) ◽  
pp. 179-194
Author(s):  
Andi Ayu Frihatni ◽  
Ahmad Abbas
Keyword(s):  
Organizational Commitment ◽  
Path Analysis ◽  
Information Asymmetry ◽  
Indirect Effect ◽  
Environmental Uncertainty ◽  
Budgetary Slack ◽  
Internal Auditors ◽  
South Sulawesi ◽  
Positive Direct ◽  
The Relationship

This research aims at testing the effect of  contingency determinants dimensioned into organizational commitment, budgeting participatory, information asymmetry and environmental uncertainty on the budgetary slack. The sample of this research is sixty governmental internal auditors of BPKP in South Sulawesi. All data were analyzed using path analysis. The results have shown that contingency determinants consisting of organizational commitment, budgeting participatory, information asymmetry, and environmental uncertainty provide positive direct effect on the budgetary slack, otherwise organizational commitment has no indirect effect on the relationship between contingency determinants and the budgetary slack

Where do the hours go?

2013 ◽  
Author(s):  
Amy Novotney
Keyword(s):  
The Hours

Indirect Effect of Job Burnout on Job Engagement

2013 ◽  
Author(s):  
Kotaro Shoji ◽  
Emily Luther ◽  
Roman Cieslak ◽  
Ewelina Smoktunowicz ◽  
Charles C. Benight
Keyword(s):  
Indirect Effect ◽  
Job Burnout ◽  
Job Engagement

The Hours: How many shifts are we really working?

2008 ◽  
Vol 33 (4) ◽  
pp. 46-46
Author(s):  
Jon Studnek ◽  
Antonio R. Fernandez
Keyword(s):  
The Hours

PERSEPSI PEMAHAMAN PERANAN AUDITOR, ETIKA AUDITOR DAN INDEPENDENSI AUDITOR INTERNAL DALAM MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 4 (1) ◽  
pp. 474
Author(s):  
Fipitriany Any
Keyword(s):  
Leadership Style ◽  
University Governance ◽  
Primary Data ◽  
Study Program ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Analysis Models ◽  
Relationship Of ◽  
Role Ethics

ABSTRACT The purpose of this study is to examine and analyze the influence of the role, ethics, and independence of internal auditors in implementing good university governance (GUG) with leadership style as a moderation variable. Multiple linear regression and moderation regression analysis models are used to test the hypothesis. The primary data are obtained through questionnaires that are distributed to the respondents, namely the dean and head of study program at the UniversitasBinaDarma and UniversitasMuhammadiyahPalembang. The results of this study indicate that the instruments in each variable proved to be valid and reliable. Based on the results of hypothesis testing, it can be seen that simultaneously the variable of role, ethics, and independence of internal auditors have positively and significantly effect in implementing good university governance (GUG). These results provide justification or endorsement of the theoretical truths used as the theoretical references of Stewardship Theory and Attitude and Behavioral Theory. Based on the partial test, role of auditor does not significantly affect the variable of GUG, but ethics and independence variable are found to be significant in influencing GUG. The leadership style is negative and insignificant in moderating the role of internal auditors and GUC and also the independence of internal auditor and GUC. The leadership style is found to be positive and insignificant in moderating the relationship of internal auditors’ ethics and GUC.Keywords        Role, Ethics, Independence, Internal Auditor, Leadership Style, Good University Governance  ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh peran, etika, dan independensi auditor internal dalam menerapkan good university governance (GUG) dengan gaya kepemimpinan sebagai variabel moderasi. Model analisis regresi linier berganda dan regresi moderasi digunakan untuk menguji hipotesis. Data primer diperoleh melalui kuesioner yang dibagikan kepada responden, yaitu dekan dan ketua program studi di Universitas Bina Darma dan Universitas MuhammadiyahPalembang. Hasil penelitian ini menunjukkan bahwa instrumen dalam setiap variabel terbukti valid dan dapat diandalkan. Berdasarkan hasil pengujian hipotesis dapat dilihat bahwa secara simultan variabel peran, etika, dan independensi auditor internal berpengaruh positif dan signifikan dalam penerapan good university governance (GUG). Hasil ini memberikan pembenaran atau pengesahan kebenaran teoretis yang digunakan sebagai referensi teoretis dari Teori Penatalayanan dan Teori Sikap dan Perilaku. Berdasarkan uji parsial, peran auditor tidak secara signifikan mempengaruhi variabel GUG, tetapi variabel etika dan independensi ditemukan signifikan dalam mempengaruhi GUG. Gaya kepemimpinan negatif dan tidak signifikan dalam memoderasi peran auditor internal dan GUC dan juga independensi auditor internal dan GUC. Gaya kepemimpinan ditemukan menjadi positif dan tidak signifikan dalam memoderasi hubungan etika auditor internal dan GUC Kata Kunci            Peran, Etika, Independensi, Auditor Internal, Gaya Kepemimpinan, Tata Kelola Universitas

Profesionalisme Internal Auditor Dan Intensi Melakukan Whistleblowing

Liquidity ◽  
2018 ◽  
Vol 2 (1) ◽  
pp. 34-44 ◽  
Author(s):  
Yusar Sagara
Keyword(s):  
Multiple Regression ◽  
Positive Influence ◽  
Internal Auditor ◽  
Whistle Blowing ◽  
Internal Auditors

The purpose of this study was to determine the influence of the internal auditor's professionalism to make whistle-blowing intentions. The values in the study are examined by multiple-regression. The results of these study indicate: (1) professionalism-dimensional internal auditor of community affiliation negatively influence whistle-blowing intentions; (2) professionalism internal auditors dimensions of social obligations negatively influence whistle-blowing intentions; (3) professionalism dimension of internal auditor dedication towards work negatively influence the conduct of whistle-blowing intentions; (4) professionalism internal auditors confidence in the rule itself or the community negatively influence whistle-blowing intentions; and (5) professionalism demands dimension of internal auditors to be independent positive influence on the intention of whistle-blowing.

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