The present paper suggests an innovative experimental design to study the nature and occurrence of whistleblowing in an … is a strong predictor for whistleblowing. Further, employees who are more altruistic and more aware of ethical issues are … more likely to refrain from supporting fraud and report wrongdoing. With the foci on research exploring individual and …

The phenomenon of fraud and abuse remains relevant, as evidenced not only by studies published in this area, but also … by the measures taken by economic operators to reduce it. Whistleblowing is an increasingly common tool for detecting … corruptly motivated irregularities. The level of interest in whistleblowing among Polish market entities is relatively low …

behaviour such as fraud level, the status of person committing fraud and cohesiveness in affecting the willingness of internal … auditors of local government (APIPs) to be a whistleblower. Quasi-experiment between subject design using pattern of 3 … different was insignificant among the variance of fraud level, the status of person committing fraud, and cohesiveness. The …

internal audit and fraud prevention. The purpose of this paper is to address the lack of a definition of whistleblowing and …. However, Directive 1937/2019 lacks sufficient guidance on the implementation or governance of whistleblowing frameworks. In … addition, the existing literature lacks a definition of whistleblowing and whistleblowing frameworks that is appropriate for …

There is a consensus in the literature that whistleblowing can operate as an instrument for deterring wrongdoing and … promoting transparency in organizations. As such, whistleblowing connects with sustainability, and in particular with the UN … of the "EU Directive on Whistleblowing". In particular, we investigate how the political, legal, organizational, and …

prevalent and reporting is nonexistent. -- lying ; lying aversion ; whistleblowing ; social norms ; dishonesty …

The Dodd-Frank Act ushers in a new era of whistleblower law. Congress, for the first time, is rewarding the providers … of “independent analysis” that helps the Securities and Exchange Commission (SEC) prosecute fraud. To receive a bounty … under section 922(a) of the Dodd-Frank Act, “independent knowledge” of fraud is not required. While the statute recognizes …

, judicial errors and standards of proof in the court case on the whistleblower's allegations and the possible follow-up for … fraudulent allegations. Balancing whistleblower rewards, sanctions against fraudulent reports, and courts' standards of proof is …