Forthcoming articles

 


International Journal of Business Governance and Ethics

 

These articles have been peer-reviewed and accepted for publication in IJBGE, but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

 

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International Journal of Business Governance and Ethics (2 papers in press)

 

Regular Issues

 

  • Accountants’ Whistle-Blowing Intentions: The impact of Affective Organizational Commitment   Order a copy of this article
    by Muhammet Sait Dinc, Cemil Kuzey, Ali Haydar Gungormus, Bedia Atalay 
    Abstract: Incidences of organisational wrongdoing have been widely spread throughout the business world. Accounting professionals are the key human resources who find evidence of wrongdoing in firms and have the opportunity to report it. The purpose of this study is to examine the relationship between affective organisational commitment of accountants and their whistle-blowing preferences. Using the survey method, 177 responses were collected from Turkish accountants. A partial least square structural equation model was constructed to test both the reliability and validity of the measurement and the structural model. The results showed that the accountants with higher affective organisational commitment are more likely to prefer 'whistle-blowing toward internal structures' to remain silent. Furthermore, it found a strong relationship between 'whistle-blowing toward outside agencies' and 'whistle-blowing with an assumed name'. On the other hand, the study found a negative relationship between affective organisational commitment and 'whistle-blowing with an assumed name' and 'whistle-blowing toward outside agencies'.
    Keywords: organisational commitment; whistle-blowing; whistle-blowing modes; affective commitment; accounting professionals; PLS-SEM.

  • The relationship between corporate social responsibility disclosure and earnings management: Is it a complement mechanism or a substitute mechanism?   Order a copy of this article
    by Faisal Faisal, Alif Rishal Prasetya, Anis Chariri, Haryanto Haryanto 
    Abstract: Prior literature has provided inconclusive results concerning the relationship between corporate social responsibility disclosure (CSRD) and earnings management (EM). This study examines the relation between CSRD and EM. For this study, 479 annual reports of publicly listed Indonesian companies were selected as the sample. The two-stage least square (2SLS) method was employed to test the relationship between CSRD and EM. Our findings suggest that companies that have high CSRD are less likely to manage earnings. Moreover, our findings suggest that the relationship between CSRD and EM can be viewed as a substitute mechanism. This study contributes to the accounting literature by examining the relationship between CSRD and EM in the setting of an emerging country.
    Keywords: corporate social responsibility; CSR; earnings management; real activity; disclosure; two-stage least square; 2SLS; Indonesia.