Search results

Under-reporting of an occupational accident is commonly found at both organisational and individual levels. It interferes with the reality of health and safety in organisations and countries. It also hinders the ability to identify trends, recognise priorities, improve strategies, and allocation of resources for accident prevention. This study examined the reasons for the under-reporting of occupational accidents at the organisation level in the Nigerian construction industry. A review of the literature was conducted on the under-reporting of occupational accidents. Thereafter, a field survey with questionnaires was distributed to solicit information from the Nigerian construction professionals in the Federal Capital Territory, Abuja, Nigeria. 300 questionnaires were distributed, and 235 responses were received and analysed with Microsoft Excel and SPSS software by applied relative importance index and ranked. The study found that among the top-ranked reasons for under-reporting of occupational accidents by the organisation is to maintain a reputation. It is therefore important to increase awareness on the reporting of occupational accidents and its importance in accident prevention programmes by the regulatory bodies. Also, more collaborative efforts, standards, and policies should be put in place by the governments for ensuring reporting and record-keeping of accidents in the Nigerian construction industry. Records of dangerous incidents are the key indicator for the organisation for the improvement in the prevention of hazards. The study, therefore, concludes that there should be proper recording and surveillance of occupational accidents, hazards, and their related background causes in reaction to quick and complex variations in work-life.

Work‐related musculoskeletal disorders following patient contact represent a major concern for health care workers. Unfortunately, research and prevention have been hampered by difficulties ascertaining true prevalence rates owing to under‐reporting of these injuries. The purpose of this study is to determine the predictors for under‐reporting work‐related musculoskeletal injuries and their reasons.

Multivariate analysis using data obtained in a survey of Veterans Administration employees in the USA was used to determine underreporting patterns among registered nurses, licensed practical nurses and nursing assistants. Focus groups among health care workers were conducted at one of the largest Veterans Administration hospitals to determine reasons for under‐reporting.

A significant number of workers reported work‐related musculoskeletal pain, which was not reported as an injury but required rescheduling work such as changing shifts and taking sick leave to recuperate. The findings indicate that older health care workers and those with longer service were less likely to report as were those working in the evening and night shifts. Hispanic workers and personnel who had repetitive injuries were prone to under‐reporting, as were workers in places that lack proper equipment to move and handle patients. Reasons for under‐reporting include the time involved, peer pressure not to report and frustration with workers' compensation procedures.

This study provides insights into under‐reporting musculoskeletal injuries in a major US government organization. The research indicates that current reporting procedures appear to be overtly cumbersome in time and effort. More flexible work assignments are needed to cover staff shortfalls owing to injuries. Health education on the detrimental long‐term effects of ergonomic injuries and the need for prompt attention to injuries should prove useful in improving rates of reporting.

Under-reporting of occupational accidents is a common problem in many countries. This is mainly because of the shortfalls in accident reporting and recording systems. Construction industry being a hazardous industry, the rate of accidents is higher compared with other industries and apparently a high rate of under-reporting. The purpose of this paper is to investigate the rate of under-reporting, significant reasons for under-reporting and identify the shortcomings in the existing accident reporting system in Sri Lanka in aiming to recommend efficient mechanisms for occupational accident recording and reporting to construction industry.

Both secondary and primary data were tapped to gather required data. The secondary data were extracted from the records available in year 2014-2015 at the office of the commissioner for workmen’s compensation and the industrial safety division of the Department of Labor (DoL) to analyze the rate of under-reporting. The primary data were obtained through expert interviews to explore the gaps in reporting system and to identify mechanisms to reduce under-reporting.

The findings revealed 80 per cent of construction accidents are under-reported. Eight gaps in the current accident recording and reporting system and key recommendations at organizational and national level for its improvements were identified.

The findings provide an insight of occupational safety and health (OSH) practices in construction industry and it can be used as an eye opening flash for safety law-makers and practitioners to revisit the existing regulations and practices.

People with an intellectual disability are much more likely to be sexually violated and the violation is less likely to be reported. Despite this being high-lighted at least 3 decades ago and improvements in both safeguarding and national reporting processes, under-reporting remains a problem. This paper explored under-reporting alongside prevention possibilities using safeguarding alerts raised in a Community Learning Disability Team within a UK NHS trust.

Using a combination of authentic but anonymised case vignettes and descriptive data drawn from the safeguarding team, under-reporting was examined through the lens of an ecological model. Safeguarding alerts raised in a particular year were compared with the number expected if all (estimated) cases of abuse were disclosed and reported.

Only 4.4 per cent of expected abuse cases were reported to the team, which is lower than the reporting level the authors had expected from the literature. There is evidence in the literature of the under-reporting of sexual assault for all kinds of people. Arguably, the implications of under-reporting for PwID are even more traumatic.

Constraints included the lack of standardisation in data collection within the statutory services that report to the Birmingham Safeguarding Adults Board. One key recommendation is that the national provider of data for the NHS in the UK requires more complex and standardised audit information that would allow each local authority to benchmark their practice against a higher protection standard. Another recommendation is that compliance to quality standards sits within a comprehensive strategy.

This paper explored the extent to which the previously documented under-reporting concern remains an issue. Certainly eye-balling safeguarding compliance data in the NHS organisation we worked in led us to a concern that reporting might be even lower than implied in the literature. This together with a renewed spot-light on sexual violence (e.g, NHS England, 2018) led us to decide that it was timely to re-examine the problem.

We estimate a double-hurdle (DH) model of the Hungarian wage distribution assuming censoring at the minimum wage and wage under-reporting (i.e. compensation consisting of the minimum wage, subject to taxation and an unreported cash supplement). We estimate the probability of under-reporting for minimum wage earners, simulate their genuine earnings and classify them and their employers as ‘cheaters’ and ‘non-cheaters’. In the possession of the classification, we check how cheaters and non-cheaters reacted to the introduction of a minimum social security contribution base, equal to 200 per cent of the minimum wage, in 2007. The findings suggest that cheaters were more likely to raise the wages of their minimum wage earners to 200 per cent of the minimum wage, thereby reducing the risk of tax audit. Cheating firms also experienced faster average wage growth and slower output growth. The results suggest that the DH model is able to identify the loci of wage under-reporting with some precision.

The purpose of this paper is to measure and investigate the determinants of corruption across Indian states.

This research begins by developing a corruption index (CI) based on official data on corruption cases. Second, the authors also create an adjusted corruption index (ACI) using the stochastic frontier modelling approach to address corruption case under-reporting. Third, they use a panel feasible generalised least square (FGLS) technique to discover corruption determinants.

The results show that approximately 77% of corruption cases in India go under-reported, which is a major concern. The results also show that per capita income, government spending, law and order and urbanisation are the important factors affecting corruption at the regional level.

The findings of the study emphasise the need to address the huge under-reporting of corruption data. From a policy perspective, the governments need to emphasise factors like per capita income, government spending, law and order and urbanisation to tackle corruption in India.

Corruption is a complex global phenomenon, and several studies have conducted detailed research on the causes of corruption at all levels (regional and cross national), but this study differs from previous studies in the following ways. First, the authors used a more objective measure of corruption by developing a CI at the state level. Second, the study uses stochastic frontier analysis, which is novel in the literature on corruption analysis, to address the most critical component of under-reporting in corruption data. Finally, the study attempts to examine the factors of corruption at the regional level, which is again innovative in nature.

In spite of millions of quasi-formal workers in the European Union (EU), there is still limited understanding of what motivates workers to participate in these detrimental employment schemes, and why certain groups of workers exhibit higher inclination towards it. This article takes a novel approach by putting prospective envelope wage earners in the centre of this analysis.

Data from the 2019 Special Eurobarometer on undeclared work are used, and two-level random intercept cumulative logit modelling is applied.

One in seven fully declared EU workers would have nothing against receiving one part of their wages off-the-books. Manual workers and individuals whose job assumes travelling are the most willing to accept such kind of remuneration, and the same applies to workers with low tax morale and those who perceive the risk of being detected and persecuted as very small. On the other hand, women, older individuals, married persons and employees from large enterprises express the smallest inclination towards envelope wages. The environment in which an individual operates also plays a non-negligible role as the quality of the pension system and the strength of social contract were also identified as significant determinants of workers' readiness to accept envelope wages.

This article fills in the gap in the literature by analysing what workers think about wage under-reporting and what factors drive their willingness to accept envelope wages.

A survey is here systematically conducted to analyse auditors’ perceptions of dysfunctional auditing behaviour (DAB). As a result of many accounting scandals and litigations faced by audit firms, this paper aims to assess whether factors leading to DAB are embedded in audit firms’ practices.

The sample used in this study comprises auditors at all levels of employment with the big four audit firms in the United Kingdom (UK). DAB is analysed using two signals/indicators: premature sign-off and under-reporting of chargeable time. Time budget pressure and time deadline pressure are the factors considered here as potentially pushing auditors to exhibit DAB. A careful and considered analysis and interpretation is here articulated. Additionally, the sample individuals are divided into audit trainees and experienced auditors to assess any potential differences in the perception of DAB that reflect the experience factor.

Coordination with internal auditors, different perceptions between audit trainees and experienced auditors of dysfunctional behaviour, working during their personal time and the box-ticking exercise are amongst the findings that may help practitioners to understand the reasons behind dysfunctional behaviour and identify measures to mitigate it.

The study can aid concerned executives and audit partners to minimise DAB related to different time pressures by casting light on the key ethical issues. The study is conducted on a sample of the big four firms in the UK covering all organisational structure. It assesses if experience plays a role in the perception of DAB.

This paper aims to investigate whether managers use impression management through the presentation of non-financial information in an integrated reporting setting.

The authors performed an experiment with experienced professional controllers and part-time students enrolled in the executive master’s degree in finance and control at universities in the Netherlands. In this experiment, we manipulated the financial performance to test if managers present non-financial information differently based on the firm’s financial performance.

This study found that impression management is not applied by including or excluding non-financial key performance indicators (KPIs) in the integrated report, but by using more prominent presentation forms for positive non-financial performance and non-prominent ones for negative non-financial performance. However, the use of impression management through the presentation form decreased when the firms’ financial performance was positive. In that instance, this study noted that managers statistically significantly more often decided to present poor non-financial performance in a prominent presentation format in comparison to managers who were not aware of the financial performance.

A limitation of this paper is that the authors focused on only two impression management strategies: opportunistic/under-reporting and the presentation form. This analysis shows that the use of impression management mainly seems to occur through the presentation format. Future research could investigate other impression management strategies in an integrated reporting setting.

The results of this study are of importance for users of integrated reports, because it will provide more insight into whether firms are truly transparent in their integrated reports. Furthermore, the theoretical implication of this study is relevant to regulatory authorities, because it sheds light on the different forms of impression management used in integrated reporting and the influence of positively or negatively performing KPIs on the decisions of preparers of integrated reports.

Therefore, in this study, the authors add to prior literature by investigating the concept of impression management in an integrated reporting setting. More specifically, the authors perform an experiment and focus on different forms of impression management (the presentation format and under-reporting) through non-financial KPIs in an integrated reporting setting and link it to firm financial performance.

There is a real paucity of evidence relating to homophobic hate crimes in Britain. This has hampered intelligence‐led approaches by the police and other criminal justice agencies in tackling the issues facing many lesbian, gay and bisexual people. This article reports on evidence generated by Stonewall's Homophobic Hate Crime: The gay British crime survey 2008 (Dick, 2008). In particular, it demonstrates the importance of good quality and up‐to‐date evidence by highlighting the fact that under‐reporting of homophobic hate crimes is caused by far more complex factors than previously assumed. Yet, numerous initiatives to tackle hate crime have been based on outdated assumptions around reasons for under‐reporting. The article also contends that the move towards a ‘cross‐strand’ approach and local priority setting threatens the embryonic work on homophobic hate crimes.