Women and Whistle-Blowing: Gender in Reporting Channel and Moral Reasoning to Report the Fraud in Procurement Processes in The Government Sector

DOI

10.2991/icame-18.2019.43How to use a DOI?

Keywords

Gender, Reporting Channel, Moral Reasoning and Reporting Intention

Abstract

This study aims to examine the effect of gender in reporting fraud in the procurement of goods in government sector. The study employs a 2 x 2- between-subject experimental design with the participant of bachelor’s degree of Accounting Student Faculty of Economics, Universitas Negeri Padang. Hypothesis testing used Two-way ANOVA. The Result shows that there are no differences between man and women to report the fraud in procurement. In the other hands, the result shows that women in non-anonymous condition tend to report fraud compared anonymous condition and result also shows that there are differences between reporting channel and moral reasoning in report fraud. This study also not able to prove that women who have high moral reasoning will report fraud in non-anonymous conditions.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Dian Fitria Handayani
AU  - Nayang Helmayunita
PY  - 2019/08
DA  - 2019/08
TI  - Women and Whistle-Blowing: Gender in Reporting Channel and Moral Reasoning to Report the Fraud in Procurement Processes in The Government Sector
BT  - Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018)
PB  - Atlantis Press
SP  - 391
EP  - 400
SN  - 2352-5428
UR  - https://doi.org/10.2991/icame-18.2019.43
DO  - 10.2991/icame-18.2019.43
ID  - Handayani2019/08
ER  -