Internal auditors hold a unique position in their organizations to prevent, deter, and detect corporate wrongdoings. However, the role of this profession in investigating their ethical decision-making behaviors toward...Internal auditors hold a unique position in their organizations to prevent, deter, and detect corporate wrongdoings. However, the role of this profession in investigating their ethical decision-making behaviors towards internal whistle-blowing intentions has been very often neglected. Furthermore, although extensive researches have been undertaken on the issue of whistle blowing globally, empirical studies on this area are still scarce in Malaysia. This paper examines internal whistle-blowing intentions among internal auditors in Malaysia by utilizing three independent vignettes. A mail survey was conducted to investigate demographic and individual factors that could influence internal auditors＇ ethical decision-making processes. The likelihood for internal whistle-blowing intentions was significant among internal auditors＇ ethical judgments for all the three vignettes. Demographic factors （gender, age, and tenure） and other individual factors （locus of control and organizational commitment） failed to explain the likelihood of internal auditors＇ internal whistle-blowing intentions. Findings should aid researchers in their understandings of the determinants of individuals＇ internal whistle-blowing behaviors.展开更多
A landslide that probably dates to the end of the Pleistocene has been found in Sierra County. The feature consists of three sub-parallel segments, covering an area about 8 km wide and 10 km long. The head of the slid...A landslide that probably dates to the end of the Pleistocene has been found in Sierra County. The feature consists of three sub-parallel segments, covering an area about 8 km wide and 10 km long. The head of the slide deposits consists of a northeast-trending paleochannel forming an inverted topography. The paleochannel deposits contain many boulders with sizes up to 1.5 meter diameter, indicating flow rate as high as 100 m3/s. The paleochannel ridge is mostly underlain by the hidden lateral contact of the Cretaceous Crevasse Canyon Formation and by the Tertiary Love Ranch and is sharply defined by Yoast Draw valley that cuts a water gap through the 25 m high inverted ridge. The landslide body consists of Love Ranch Formation overlain by a substantial cover of Quaternary fanglomerate. A series of northwest-trending faults have influenced the landslide. The broad western upslope segment of the slide has been washed away, leaving only trace evidence of a landslide. A low slide plane angle of less than 1% slope suggests a seismic trigger.展开更多
文摘Internal auditors hold a unique position in their organizations to prevent, deter, and detect corporate wrongdoings. However, the role of this profession in investigating their ethical decision-making behaviors towards internal whistle-blowing intentions has been very often neglected. Furthermore, although extensive researches have been undertaken on the issue of whistle blowing globally, empirical studies on this area are still scarce in Malaysia. This paper examines internal whistle-blowing intentions among internal auditors in Malaysia by utilizing three independent vignettes. A mail survey was conducted to investigate demographic and individual factors that could influence internal auditors＇ ethical decision-making processes. The likelihood for internal whistle-blowing intentions was significant among internal auditors＇ ethical judgments for all the three vignettes. Demographic factors （gender, age, and tenure） and other individual factors （locus of control and organizational commitment） failed to explain the likelihood of internal auditors＇ internal whistle-blowing intentions. Findings should aid researchers in their understandings of the determinants of individuals＇ internal whistle-blowing behaviors.
文摘A landslide that probably dates to the end of the Pleistocene has been found in Sierra County. The feature consists of three sub-parallel segments, covering an area about 8 km wide and 10 km long. The head of the slide deposits consists of a northeast-trending paleochannel forming an inverted topography. The paleochannel deposits contain many boulders with sizes up to 1.5 meter diameter, indicating flow rate as high as 100 m3/s. The paleochannel ridge is mostly underlain by the hidden lateral contact of the Cretaceous Crevasse Canyon Formation and by the Tertiary Love Ranch and is sharply defined by Yoast Draw valley that cuts a water gap through the 25 m high inverted ridge. The landslide body consists of Love Ranch Formation overlain by a substantial cover of Quaternary fanglomerate. A series of northwest-trending faults have influenced the landslide. The broad western upslope segment of the slide has been washed away, leaving only trace evidence of a landslide. A low slide plane angle of less than 1% slope suggests a seismic trigger.
