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Dec 1, 2018 · First, this review synthesizes research on the factors that affect the decision to blow the whistle internally and externally on accounting-related misconduct. A whistleblower can report misconduct internally (internal whistleblowing) or externally (external whistleblowing).
- A Synthesis of The Literature
A whistleblower can report misconduct internally (internal...
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- The Influence of Dispositional Affect on Whistle-Blowing
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- Whistleblowing Studies in Accounting Research
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- Myth and Reality
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- A Study of Whistleblowing Among Trainee Auditors
2.5.. Whistleblowing—Internal reporting structures King...
- A Synthesis of The Literature
Feb 16, 2021 · In brief. The importance of whistleblowing in uncovering misconduct is likely to increase as organizations respond to challenges from the COVID-19 pandemic. Companies and their executives need to take responsibility for setting up the right “speak-up culture” for whistleblowers to come forward.
Financial controls are not adapting well to the mass remote working environment. Segregation of financial functions are vulnerable to override, the ability to verify if goods or services have been received is impeded and hasty system work-arounds to get things done are becoming more common.
The latest report in our ‘Connect and Reflect’ series, How whistleblowing helps companies, examines this in more detail and explores five benefits for companies of whistleblowing. In summary, these are: The revelation of inconvenient truths; The promotion of structured learning; Empowering people;
Dec 1, 2018 · A whistleblower can report misconduct internally (internal whistleblowing) or externally (external whistleblowing). Both channels of whistleblowing have important but different implications for firms and its stakeholders.
- Gladys Lee, Xinning Xiao
- 2018
Dec 8, 2021 · Organizational outcomes assessed by the numbers of whistleblowing reports and inaction, investigation competence, reforms, and personnel performance (productivity, absenteeism, turnover; e.g., Kenny et al. 2019) are directly influenced by the organization’s formal responses to the whistleblowing report (e.g., Tsahuridu 2011) and also by the ...
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Dec 1, 2018 · The current study reviews the literature on whistleblowing and examines its role in detecting and controlling organizational misconduct. We begin with a definition of this concept, show how … Expand
