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Keywords: whistleblowing
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Journal Articles
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...
Journal Articles
Accounting and the Public Interest (2018) 18 (1): 104–128.
Published: 01 December 2018
... rank whistleblowing This study offers several contributions. First, the results of this study could benefit firms in their pursuit of increased internal whistleblowing. The results should be especially informative to audit committee members, as they have the responsibility of monitoring...
Journal Articles
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...
Journal Articles
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...