... selected whistleblowing incentives provisions and a strong corporate governance culture serve ex ante to deter complicity in fraudulent financial reporting by increasing the perceived likelihood that observed violations will be reported. We find that reward provisions marginally increase perceived...

... detection, internal auditors also often serve as potential recipients of whistleblowing tips or reports when fraud is discovered by others within the organization ( ACFE 2020 ; Gao and Brink 2017 ). Specifically, the 2020 ACFE report indicates that 12 percent of fraud reports are made to internal audit...

...Steven E. Kaplan; Danny Lanier, Jr.; Kelly R. Pope; Janet A. Samuels ABSTRACT Whistleblowing reports, if properly investigated, facilitate the early detection of fraud. Although critical, investigation-related decisions represent a relatively underexplored component of the whistleblowing process...

...Randall F. Young ABSTRACT The effectiveness of the whistleblower as a control against misconduct and fraud is dependent on the willingness of the employee to report wrongdoings to the appropriate party. However, there is concern that a perceived threat of retaliation negatively affects one's...

...James Wainberg; Stephen Perreault ABSTRACT Despite the increasing number of statutory protections now provided to whistleblowers, fear of reprisal remains a primary reason why individuals fail to report misconduct. In order to alleviate such fears and encourage reporting, hotline policies often...

... influenced by power distance than are those who perceive it to be of high moral intensity. These results contribute to the existing literature on accounting ethics, as well as inform public accounting governance policies. whistleblowing ethical dilemma power distance gender In the past decade...