28 | 2019 | | The impact of ethical judgment, locus of control, and organizational commitments to whistleblowing. | Ethical judgement, locus of control and organizational commitments have positive and significant influence to auditor intention in doing whistleblowing. |
29 | 2019 | | Locus of control, dysfunctional audit behaviour and the mediating role of organisational commitment. | Locus of control decreases dysfunctional audit behaviour. |
30 | 2019 | | The effect of personal ethical philosophy, internal locus of control and academic culture on professional competence of accountant educators in private universities in Makassar. | Internal locus of control significantly affects professional competence of accountants. |