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MUHASEBE VE DENETİM ALANINDA BİLGİ UÇURMA (WHISTLEBLOWING) NİYETİNİ ETKİLEYEN FAKTÖRLER: BİBLİYOMETRİK VE SİSTEMATİK BİR ANALİZ

Year 2022, Issue: 125, 257 - 289, 05.08.2022
https://doi.org/10.52836/sayistay.1125311

Abstract

Bilgi uçurma, finansal hile ve manipülasyonlar gibi örgütlerde meydana gelen veya gelebilecek suistimallerin çok geç olmadan önlenmesinde önemli bir faktördür. Bu suistimallere tanık olabilecek kişiler arasında denetçiler, muhasebe meslek mensupları ve örgüt çalışanları yer almaktadır. Bu çalışmanın amacı, geçmiş çalışmalardan yararlanarak denetçi, muhasebe meslek mensubu ve çalışanların bilgi uçurma niyetini etkileyen faktörleri belirlemek ve öneriler sunmaktır. Bu kapsamda Web of Science’da yer alan muhasebe ve denetim alanında bilgi uçurmaya ilişkin çalışmaların bibliyometrik ve sistematik analizi yapılmıştır. Çalışma bulgularına göre bilgi uçurma niyetini etkileyen en önemli faktörlerin etik/ahlak, bilgi uçurmanın maliyeti/faydaları ve örgütsel bağlılık olduğu görülmektedir. Çalışmada ayrıca denetçi, muhasebe meslek mensubu ve çalışanların bilgi uçurma niyetini etkileyen unsurlar detaylı olarak sunulmuştur. 

Supporting Institution

YOK

Project Number

YOK

Thanks

YOK

References

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  • Alleyne, P., Haniffa, R. ve Hudaib, M. (2019). Does group cohesion moderate auditors’ whistleblowing intentions?. Journal of International Accounting, Auditing and Taxation, 34, 69-90.
  • Barnett, T., Cochran, D. S. ve Taylor, G. S. (1993). The internal disclosure policies of privatesector employers: An initial look at their relationship to employee whistleblowing. Journal of Business Ethics, 12(2), 127-136.
  • Berry, B. (2004). Organizational culture: A framework and strategies for facilitating employee whistleblowing. Employee Responsibilities and Rights Journal, 16(1), 1-11.
  • Bjørkelo, B., Einarsen, S., Nielsen, M. B. ve Matthiesen, S. B. (2011). Silence is golden?Characteristics and experiences of self-reported whistleblowers, European Journal of Work and Organizational Psychology, 20(2), 206–238.
  • Boo, E. F., Ng, T. ve Shankar, P. G. (2021). Effects of advice on auditor whistleblowing propensity: Do advice source and advisor reassurance matter?. Journal of Business Ethics, 174(2), 387-402.
  • Brink, A. G., Lowe, D. J. ve Victoravich, L. M. (2013). The effect of evidence strength and internal rewards on intentions to report fraud in the Dodd-Frank regulatory environment. Auditing: A Journal of Practice & Theory, 32(3), 87-104.
  • Brody, R. G., Gupta, G. ve Turner, M. (2020). The influence of country of origin and espoused national culture on whistleblowing behavior. International Journal of Accounting &Information Management.
  • Cintya, L. ve Yustina, A. I. (2019). From intention to action in whistleblowing: examining ethical leadership and affective commitment of accountants in Indonesia. International Journal of Business, 24(4), 412-433.
  • Çiftçi, B. ve Çiftçi, Y. (2017). Muhasebe meslek etiği düzenlemeleri çerçevesinde ihbarcılık. International Journal of Academic Value Studies, 3(11), 106-125.
  • Dyck, A., Morse, A. ve Zingales, L. (2010). Who blows the whistle on corporate fraud?. The Journal of Finance, 65(6), 2213-2253.
  • Elias, R. (2008). Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing. Managerial Auditing Journal, 23(3), 283-294.
  • ERC (2012). The 2011 national business ethics survey: Workplace ethics in transition. Ethics Resource Center. https://s3.amazonaws.com/berkley center/120101NationalBusinessEthicsSurvey2011WorkplaceEthicsinTransition.pdf, Erişim:10.04.2022.
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  • Gao, L. ve Brink, A. G. (2017). Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing. Journal of Accounting Literature, 38, 1-13.
  • Hellmann, A., Endrawes, M. ve Mbuki, J. (2021). The role of ethnicity in whistleblowing: The case of Kenyan auditors. International Journal of Auditing, 25(3), 733-750.
  • Hwang, D., Staley, B., Te Chen, Y. ve Lan, J. S. (2008). Confucian culture and whistle blowing by professional accountants: an exploratory study. Managerial Auditing Journal.
  • Ismail, A. M., Raja Mamat, R. M. S. ve Hassan, R. (2018). The influence of individual and organizational factor on external auditor whistleblowing practice in governmentlinked companies (GLC’S). Asia-Pacific Management Accounting Journal (APMAJ),13(1), 231-266.
  • Kaplan, S. E., Pany, K., Samuels, J. ve Zhang, J. (2012). An examination of anonymous and non-anonymous fraud reporting channels. Advances in accounting, 28(1), 88-95.
  • Keil, M., Tiwana, A., Sainsbury, R. ve Sneha, S. (2010). Toward a theory of whistleblowing intentions: A benefit to cost differential perspective. Decision Sciences, 41(4), 787-812.
  • Khan, K. S., Kunz, R., Kleijnen, J. ve Antes, G. (2003). Five steps to conducting a systematic review. Journal of the royal society of medicine, 96(3), 118-121.
  • Khemakhem, H., Fontaine, R., Smaili, N. ve Zaman, M. (2021). Whistleblowing regulations and the role of audit committees: insight from interviews. Journal of Management and Governance, 1-21.
  • Kitchenham, B., Brereton, O. P., Budgen, D., Turner, M., Bailey, J. ve Linkman, S. (2009). Systematic literature reviews in software engineering–a systematic literature review. Information and software technology, 51(1), 7-15.
  • Kuang, Y. F., Lee, G. ve Qin, B. (2021). Whistleblowing allegations, audit fees, and internal control deficiencies. Contemporary Accounting Research, 38(1), 32-62.
  • Kurnaz, N., Ercan, C. ve Kestane, A. (2018). Muhasebe bilgi kalitesi ekseninde iç denetim ve bilgi ifşası (whistleblowing) ilişkisi. Kastamonu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 20(1), 150-169.
  • Latan, H., Chiappetta Jabbour, C. J. ve Lopes de Sousa Jabbour, A. B. (2019). ‘Whistleblowing triangle’: Framework and empirical evidence. Journal of Business Ethics, 160(1),189-204.
  • Latan, H., Jabbour, C. J. C. ve Sousa Jabbour, A. B. L. D. (2017). Ethical awareness, ethical judgment, and whistleblowing: A moderated mediation analysis. In Partial Least Squares Path Modeling (pp. 311-337). Springer, Cham.
  • Latan, H., Ringle, C. M. ve Jabbour, C. J. C. (2018). Whistleblowing intentions among public accountants in Indonesia: Testing for the moderation effects. Journal of Business Ethics, 152(2), 573-588.
  • Lee, G. ve Xiao, X. (2018). Whistleblowing on accounting-related misconduct: A synthesis of the literature. Journal of Accounting Literature, 41, 22-46.
  • Liyanarachchi, G. A. ve Adler, R. (2011). Accountants’ whistle blowing intentions: The impact of retaliation, age, and gender. Australian Accounting Review, 21(2), 167-182.
  • Mansor, T. M. T., Ariff, A. M. ve Hashim, H. A. (2020). Whistleblowing by auditors: the role of professional commitment and independence commitment. Managerial Auditing Journal, 35(8), 1033-1055.
  • Mansor, T. M. T., Ariff, A. M., Hashim, H. A. ve Ngah, A. H. (2021). Whistleblowing intentions among external auditors: an application of the moderated multicomponent model of the theory of planned behaviour. Meditari Accountancy Research.
  • Mercan, N., Altınay, A. ve Aksanyar, Y. (2015). Whistleblowing (Bilgi İfşası, İhbar) ve Yolsuzlukla Mücadelede İç Denetimin Değişen ve Gelişen Rolü. Organizasyon ve Yönetim Bilimleri Dergisi, 4(2), 167-176
  • Meriç, A. (2020). Hile Denetiminde Whistleblowing ve Whistleblowing Niyetini Etkileyen Faktörler: Kayseri’de Faaliyet Gösteren Muhasebeciler ile Amprik Bir Çalışma. Muhasebe ve Finansman Dergisi,(85), 111-128.
  • Meriç, A. ve Elden, B. (2019). Muhasebe hilelerinin ortaya çıkarılmasında whistleblowing’in önemi ve muhasebe öğrencilerinin whistleblowing tercihleri: Kayseri Üniversitesi örneği. Journal of International Social Research, 12(62).
  • Miceli, M. P. ve Near, J. P. (1992). Blowing the whistle: The organizational and legal implications for companies and employees. Lexington Books.
  • Miceli, M. P., Near, J. P. ve Dworkin, T. M. (2008). Whistle-blowing in organizations. Psychology Press.
  • Miethe, T. D. ve Rothschild, J. (1994). Whistleblowing and the control of organizational misconduct. Sociological Inquiry, 64(3), 322-347.
  • Near, J. P. ve Miceli, M. P. (1985). Organizational dissidence: The case of whistle-blowing. Journal of business ethics, 4(1), 1-16.
  • Nightingale, A. (2009). A guide to systematic literature reviews. Surgery (Oxford), 27(9), 381-384.
  • Özçelik, M. ve Kurt, G. (2021). Varlıkların Kötüye Kullanımı ve Finansal Raporlamada Hile Göstergeleri: Örnek Olay Analizi, Denetim ve Güvence Hizmetleri Dergisi 1(1), 1-21.
  • Pagani, R. N., Kovaleski, J. L. ve Resende, L. M. (2015). Methodi Ordinatio: a proposed methodology to select and rank relevant scientific papers encompassing the impact factor, number of citation, and year of publication. Scientometrics, 105(3),2109-2135.
  • Paul, R. J. ve Townsend, J. B. (1996). Don’t kill the messenger! Whistle-blowing in America—A review with recommendations. Employee Responsibilities and Rights Journal, 9(2), 149-161.
  • Prasetyaningsih, N. U. (2021). The role of moral reasoning on the effects of incentive schemes and working relationships on whistleblowing: An audit experimental study.
  • Gadjah Mada International Journal of Business, 23(3), 215-236.
  • Rehg, M. T., Miceli, M. P., Near, J. P. ve Van Scotter, J. R. (2008). Antecedents and outcomes of retaliation against whistleblowers: Gender differences and power relationships. Organization Science, 19(2), 221-240.
  • Schultz, J. J., Johnson, D. A., Morris, D., ve Dyrnes, S. (1993). An investigation of the reporting of questionable acts in an international setting. Journal of Accounting Research, 31, 75-103.
  • Shonhadji, N. ve Maulidi, A. (2021). The roles of whistleblowing system and fraud awareness as financial statement fraud deterrent. International Journal of Ethics and Systems, 37(3), 370-389.
  • Smith, R. (2010). The role of whistle-blowing in governing well: Evidence from the Australian public sector. The American Review of Public Administration, 40(6), 704-721.
  • Somers, M. J., ve Casal, J. C. (1994). Organizational commitment and whistle-blowing: A test of the reformer and the organization man hypotheses. Group & Organization Management, 19(3), 270-284.
  • Taylor, E. Z. ve Curtis, M. B. (2010). An examination of the layers of workplace influences in ethical judgments: Whistleblowing likelihood and perseverance in public accounting. Journal of Business Ethics, 93(1), 21-37.
  • Taylor, E. Z. ve Curtis, M. B. (2013). Whistleblowing in audit firms: Organizational response and power distance. Behavioral Research in Accounting, 25(2), 21-43.
  • Tosunoğlu, B. (2019). Bilgi uçurmanın psikolojik dayanıklılık üzerindeki etkisi: TR90 bölgesi muhasebe meslek mensupları örneği. Gümüşhane Üniversitesi Sosyal Bilimler Enstitüsü Elektronik Dergisi, 10, 170-180.
  • Trongmateerut, P., ve Sweeney, J. T. (2013). The influence of subjective norms on whistleblowing: A cross-cultural investigation. Journal of Business Ethics, 112(3), 437-451.
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THE FACTORS AFFECTING WHISTLEBLOWING INTENTION IN THE FIELD OF ACCOUNTING AND AUDITING: A BIBLIOMETRIC AND SYSTEMATIC ANALYSIS

Year 2022, Issue: 125, 257 - 289, 05.08.2022
https://doi.org/10.52836/sayistay.1125311

Abstract

Whistleblowing is an important factor in preventing, before it is too late, abuses such as financial fraud and manipulations that occur or may occur in organizations. The individuals who may witness these abuses include auditors, professional accountants, and employees of the organization. The aim of this study is to determine the factors affecting whistleblowing intention of auditors, accounting professionals by benefiting from previous studies and employees and offer suggestions. Within this scope, bibliometric and systematic analyses of the studies on whistleblowing, indexed in the Web of Science, in the field of accounting and auditing have been carried out. According to the findings of the study, the most important factors affecting the whistleblowing intention are the moral/ethics, the cost/benefits of whistleblowing, and organizational commitment. In the study, the factors affecting the whistleblowing intention of auditors, professional accountants, and employees are presented. 

Project Number

YOK

References

  • ACFE (2010). Report to the nation on occupational fraud and abuse. Association of Certified Fraud Examiners, Austin TX: ACFE.
  • Alleyne, P., Charles-Soverall, W., Broome, T. ve Pierce, A. (2017). Perceptions, predictors and consequences of whistleblowing among accounting employees in Barbados. Meditari Accountancy Research, 25(2), 241-267.
  • Alleyne, P., Haniffa, R. ve Hudaib, M. (2019). Does group cohesion moderate auditors’ whistleblowing intentions?. Journal of International Accounting, Auditing and Taxation, 34, 69-90.
  • Barnett, T., Cochran, D. S. ve Taylor, G. S. (1993). The internal disclosure policies of privatesector employers: An initial look at their relationship to employee whistleblowing. Journal of Business Ethics, 12(2), 127-136.
  • Berry, B. (2004). Organizational culture: A framework and strategies for facilitating employee whistleblowing. Employee Responsibilities and Rights Journal, 16(1), 1-11.
  • Bjørkelo, B., Einarsen, S., Nielsen, M. B. ve Matthiesen, S. B. (2011). Silence is golden?Characteristics and experiences of self-reported whistleblowers, European Journal of Work and Organizational Psychology, 20(2), 206–238.
  • Boo, E. F., Ng, T. ve Shankar, P. G. (2021). Effects of advice on auditor whistleblowing propensity: Do advice source and advisor reassurance matter?. Journal of Business Ethics, 174(2), 387-402.
  • Brink, A. G., Lowe, D. J. ve Victoravich, L. M. (2013). The effect of evidence strength and internal rewards on intentions to report fraud in the Dodd-Frank regulatory environment. Auditing: A Journal of Practice & Theory, 32(3), 87-104.
  • Brody, R. G., Gupta, G. ve Turner, M. (2020). The influence of country of origin and espoused national culture on whistleblowing behavior. International Journal of Accounting &Information Management.
  • Cintya, L. ve Yustina, A. I. (2019). From intention to action in whistleblowing: examining ethical leadership and affective commitment of accountants in Indonesia. International Journal of Business, 24(4), 412-433.
  • Çiftçi, B. ve Çiftçi, Y. (2017). Muhasebe meslek etiği düzenlemeleri çerçevesinde ihbarcılık. International Journal of Academic Value Studies, 3(11), 106-125.
  • Dyck, A., Morse, A. ve Zingales, L. (2010). Who blows the whistle on corporate fraud?. The Journal of Finance, 65(6), 2213-2253.
  • Elias, R. (2008). Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing. Managerial Auditing Journal, 23(3), 283-294.
  • ERC (2012). The 2011 national business ethics survey: Workplace ethics in transition. Ethics Resource Center. https://s3.amazonaws.com/berkley center/120101NationalBusinessEthicsSurvey2011WorkplaceEthicsinTransition.pdf, Erişim:10.04.2022.
  • ERC (2013). National business ethics survey of the U.S. workforce, Ethics Resource Center. https://lowellmilkeninstitute.law.ucla.edu/wp-content/uploads/2015/10/Thomas-Jordan_Ethics-Resource-Center-National-Business-Ethics-of-the-U.S.-Workplace.pdf, Erişim: 10.04.2022.
  • Erkmen, T., Çalışkan, A. Ö. ve Esen, E. (2014). An empirical research about whistleblowing behavior in accounting context. Journal of Accounting & Organizational Change, 10(2), 229-243.
  • Gao, L. ve Brink, A. G. (2017). Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing. Journal of Accounting Literature, 38, 1-13.
  • Hellmann, A., Endrawes, M. ve Mbuki, J. (2021). The role of ethnicity in whistleblowing: The case of Kenyan auditors. International Journal of Auditing, 25(3), 733-750.
  • Hwang, D., Staley, B., Te Chen, Y. ve Lan, J. S. (2008). Confucian culture and whistle blowing by professional accountants: an exploratory study. Managerial Auditing Journal.
  • Ismail, A. M., Raja Mamat, R. M. S. ve Hassan, R. (2018). The influence of individual and organizational factor on external auditor whistleblowing practice in governmentlinked companies (GLC’S). Asia-Pacific Management Accounting Journal (APMAJ),13(1), 231-266.
  • Kaplan, S. E., Pany, K., Samuels, J. ve Zhang, J. (2012). An examination of anonymous and non-anonymous fraud reporting channels. Advances in accounting, 28(1), 88-95.
  • Keil, M., Tiwana, A., Sainsbury, R. ve Sneha, S. (2010). Toward a theory of whistleblowing intentions: A benefit to cost differential perspective. Decision Sciences, 41(4), 787-812.
  • Khan, K. S., Kunz, R., Kleijnen, J. ve Antes, G. (2003). Five steps to conducting a systematic review. Journal of the royal society of medicine, 96(3), 118-121.
  • Khemakhem, H., Fontaine, R., Smaili, N. ve Zaman, M. (2021). Whistleblowing regulations and the role of audit committees: insight from interviews. Journal of Management and Governance, 1-21.
  • Kitchenham, B., Brereton, O. P., Budgen, D., Turner, M., Bailey, J. ve Linkman, S. (2009). Systematic literature reviews in software engineering–a systematic literature review. Information and software technology, 51(1), 7-15.
  • Kuang, Y. F., Lee, G. ve Qin, B. (2021). Whistleblowing allegations, audit fees, and internal control deficiencies. Contemporary Accounting Research, 38(1), 32-62.
  • Kurnaz, N., Ercan, C. ve Kestane, A. (2018). Muhasebe bilgi kalitesi ekseninde iç denetim ve bilgi ifşası (whistleblowing) ilişkisi. Kastamonu Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 20(1), 150-169.
  • Latan, H., Chiappetta Jabbour, C. J. ve Lopes de Sousa Jabbour, A. B. (2019). ‘Whistleblowing triangle’: Framework and empirical evidence. Journal of Business Ethics, 160(1),189-204.
  • Latan, H., Jabbour, C. J. C. ve Sousa Jabbour, A. B. L. D. (2017). Ethical awareness, ethical judgment, and whistleblowing: A moderated mediation analysis. In Partial Least Squares Path Modeling (pp. 311-337). Springer, Cham.
  • Latan, H., Ringle, C. M. ve Jabbour, C. J. C. (2018). Whistleblowing intentions among public accountants in Indonesia: Testing for the moderation effects. Journal of Business Ethics, 152(2), 573-588.
  • Lee, G. ve Xiao, X. (2018). Whistleblowing on accounting-related misconduct: A synthesis of the literature. Journal of Accounting Literature, 41, 22-46.
  • Liyanarachchi, G. A. ve Adler, R. (2011). Accountants’ whistle blowing intentions: The impact of retaliation, age, and gender. Australian Accounting Review, 21(2), 167-182.
  • Mansor, T. M. T., Ariff, A. M. ve Hashim, H. A. (2020). Whistleblowing by auditors: the role of professional commitment and independence commitment. Managerial Auditing Journal, 35(8), 1033-1055.
  • Mansor, T. M. T., Ariff, A. M., Hashim, H. A. ve Ngah, A. H. (2021). Whistleblowing intentions among external auditors: an application of the moderated multicomponent model of the theory of planned behaviour. Meditari Accountancy Research.
  • Mercan, N., Altınay, A. ve Aksanyar, Y. (2015). Whistleblowing (Bilgi İfşası, İhbar) ve Yolsuzlukla Mücadelede İç Denetimin Değişen ve Gelişen Rolü. Organizasyon ve Yönetim Bilimleri Dergisi, 4(2), 167-176
  • Meriç, A. (2020). Hile Denetiminde Whistleblowing ve Whistleblowing Niyetini Etkileyen Faktörler: Kayseri’de Faaliyet Gösteren Muhasebeciler ile Amprik Bir Çalışma. Muhasebe ve Finansman Dergisi,(85), 111-128.
  • Meriç, A. ve Elden, B. (2019). Muhasebe hilelerinin ortaya çıkarılmasında whistleblowing’in önemi ve muhasebe öğrencilerinin whistleblowing tercihleri: Kayseri Üniversitesi örneği. Journal of International Social Research, 12(62).
  • Miceli, M. P. ve Near, J. P. (1992). Blowing the whistle: The organizational and legal implications for companies and employees. Lexington Books.
  • Miceli, M. P., Near, J. P. ve Dworkin, T. M. (2008). Whistle-blowing in organizations. Psychology Press.
  • Miethe, T. D. ve Rothschild, J. (1994). Whistleblowing and the control of organizational misconduct. Sociological Inquiry, 64(3), 322-347.
  • Near, J. P. ve Miceli, M. P. (1985). Organizational dissidence: The case of whistle-blowing. Journal of business ethics, 4(1), 1-16.
  • Nightingale, A. (2009). A guide to systematic literature reviews. Surgery (Oxford), 27(9), 381-384.
  • Özçelik, M. ve Kurt, G. (2021). Varlıkların Kötüye Kullanımı ve Finansal Raporlamada Hile Göstergeleri: Örnek Olay Analizi, Denetim ve Güvence Hizmetleri Dergisi 1(1), 1-21.
  • Pagani, R. N., Kovaleski, J. L. ve Resende, L. M. (2015). Methodi Ordinatio: a proposed methodology to select and rank relevant scientific papers encompassing the impact factor, number of citation, and year of publication. Scientometrics, 105(3),2109-2135.
  • Paul, R. J. ve Townsend, J. B. (1996). Don’t kill the messenger! Whistle-blowing in America—A review with recommendations. Employee Responsibilities and Rights Journal, 9(2), 149-161.
  • Prasetyaningsih, N. U. (2021). The role of moral reasoning on the effects of incentive schemes and working relationships on whistleblowing: An audit experimental study.
  • Gadjah Mada International Journal of Business, 23(3), 215-236.
  • Rehg, M. T., Miceli, M. P., Near, J. P. ve Van Scotter, J. R. (2008). Antecedents and outcomes of retaliation against whistleblowers: Gender differences and power relationships. Organization Science, 19(2), 221-240.
  • Schultz, J. J., Johnson, D. A., Morris, D., ve Dyrnes, S. (1993). An investigation of the reporting of questionable acts in an international setting. Journal of Accounting Research, 31, 75-103.
  • Shonhadji, N. ve Maulidi, A. (2021). The roles of whistleblowing system and fraud awareness as financial statement fraud deterrent. International Journal of Ethics and Systems, 37(3), 370-389.
  • Smith, R. (2010). The role of whistle-blowing in governing well: Evidence from the Australian public sector. The American Review of Public Administration, 40(6), 704-721.
  • Somers, M. J., ve Casal, J. C. (1994). Organizational commitment and whistle-blowing: A test of the reformer and the organization man hypotheses. Group & Organization Management, 19(3), 270-284.
  • Taylor, E. Z. ve Curtis, M. B. (2010). An examination of the layers of workplace influences in ethical judgments: Whistleblowing likelihood and perseverance in public accounting. Journal of Business Ethics, 93(1), 21-37.
  • Taylor, E. Z. ve Curtis, M. B. (2013). Whistleblowing in audit firms: Organizational response and power distance. Behavioral Research in Accounting, 25(2), 21-43.
  • Tosunoğlu, B. (2019). Bilgi uçurmanın psikolojik dayanıklılık üzerindeki etkisi: TR90 bölgesi muhasebe meslek mensupları örneği. Gümüşhane Üniversitesi Sosyal Bilimler Enstitüsü Elektronik Dergisi, 10, 170-180.
  • Trongmateerut, P., ve Sweeney, J. T. (2013). The influence of subjective norms on whistleblowing: A cross-cultural investigation. Journal of Business Ethics, 112(3), 437-451.
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There are 64 citations in total.

Details

Primary Language Turkish
Subjects Public Administration
Journal Section Research Articles
Authors

Musa Özçelik 0000-0002-2175-3605

Project Number YOK
Publication Date August 5, 2022
Published in Issue Year 2022 Issue: 125

Cite

APA Özçelik, M. (2022). MUHASEBE VE DENETİM ALANINDA BİLGİ UÇURMA (WHISTLEBLOWING) NİYETİNİ ETKİLEYEN FAKTÖRLER: BİBLİYOMETRİK VE SİSTEMATİK BİR ANALİZ. Sayıştay Dergisi, 33(125), 257-289. https://doi.org/10.52836/sayistay.1125311