https://archive.conscientiabeam.com/index.php/74 Conscientia Beam en-US International Journal of Public Policy and Administration Research 2313-0423 https://archive.conscientiabeam.com/index.php/74/article/view/3954 <p>This paper examines the effect of gender diversity on the Environmental Management Systems (EMS) measured as ISO 14001 adoption among Saudi-listed companies. In this study, we propose that female board members significantly influence EMS adoption by employing agency theory, stakeholder theory and resource dependency theory to predict the relationship. The final sample of this study consists of 44 firm-year observations for non-financial companies listed on the Saudi Stock Exchange with ISO 14001 certification from 2016 to 2019. The logistic regression results show that higher representation of women on boards is associated with more extensive use of EMS indicating the importance of gender diversity in enhancing corporate environmental responsibility. Moreover, companies with better financial performance are less likely to adopt comprehensive ecological management practices. This paper contributes to the existing body of knowledge by revealing how board diversity is related to financial performance and environment management systems among firms operating in emerging markets. These findings have policy implications for policymakers, business leaders and researchers engaged in sustainable development initiatives to enhance governance mechanisms.</p> Jihene Chedlia Soussi Khaled Salmen Aljaaidi Copyright (c) 2024 2024-10-25 2024-10-25 11 4 127 136 10.18488/74.v11i4.3954 https://archive.conscientiabeam.com/index.php/74/article/view/4003 <p>This study aims to analyze the impact of the whistleblowing system and personnel integrity on fraud prevention at the Inspectorate Offices in South Sulawesi Provincial and Makassar City, Indonesia. Using a quantitative research design, primary data were collected through electronic questionnaires distributed to 70 auditors in these offices. The relationship between the independent variables (whistleblowing system and personnel integrity) and the dependent variable (fraud prevention) was analyzed using multiple regression. The findings revealed that both variables positively and significantly influence fraud prevention. Specifically, the whistleblowing system enables early detection of fraudulent activities, while high personnel integrity is essential for effective fraud mitigation. These results support the hypothesis that robust whistleblowing mechanisms and strong integrity within institutions play a crucial role in preventing fraud. The study highlights the importance of fostering a culture of transparency and accountability by implementing an integrated whistleblowing system and encouraging individuals to report fraud or violations without fear of retribution. This is vital for maintaining organizational integrity and financial health. Thus, organizations should focus on establishing comprehensive strategies that enhance both whistleblowing mechanisms and personnel integrity to ensure effective fraud prevention and the promotion of ethical conduct within institutions.</p> Natalia Paranoan Amson Padolo Naomi Patiung Copyright (c) 2024 2024-12-16 2024-12-16 11 4 137 149 10.18488/74.v11i4.4003