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Accounting and the Public Interest (2020) 20 (1): 172–192.
Published: 01 December 2020
...Lei Gao ABSTRACT Section 302 of the Sarbanes-Oxley Act requires public companies to maintain platforms for employees to report questionable practices anonymously. Technological advancements have now enabled many firms to incorporate technology into their whistleblowing platforms. An online...
Accounting and the Public Interest (2018) 18 (1): 104–128.
Published: 01 December 2018
... and at an IMA workshop in 2016. Editor's note: Accepted by Donna D. Bobek. September 2017 August 2018 2018 affective organizational commitment corporate social responsibility (CSR) fraud reporting rank whistleblowing Corporate social responsibility (CSR) has received...
Accounting and the Public Interest (2017) 17 (1): 1–30.
Published: 01 December 2017
...Alisa G. Brink; D. Jordan Lowe; Lisa M. Victoravich ABSTRACT The passage of the Sarbanes-Oxley (SOX) and Dodd-Frank Acts created a unique environment for whistleblowing at public companies. SOX requires public companies to establish anonymous reporting channels, and Dodd-Frank outlines substantial...
Accounting and the Public Interest (2016) 16 (1): 28–56.
Published: 01 December 2016
...J. Owen Brown; Jerry Hays; Martin T. Stuebs, Jr. ABSTRACT Accounting fraud represents a severe threat to the public interest, and whistleblowing remains the most effective fraud discovery mechanism. In this research, we integrate the theory of planned behavior with the fraud triangle to organize...