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 …

emerging policy question addresses what institutional framework is most fit to implement whistleblowing legislation. However … whistleblowing concerns-have been given limited scholarly attention. Research has instead focused on motives, behaviour, and … experiences of whistleblowers on the one hand, and whistleblowing legislation on the other. Particularly the role of external …

Empirical research identifies whistleblowing as one of the most effective internal antifraud controls. Very recently …, Directive 1937/2019 became effective in the EU, aiming to deal with the defragmentation of whistleblowing legislation among the … maintain a robust whistleblowing maturity framework that will benefit both the organizations and the public welfare. …

—corporate bribery in international business and corporate tax fraud—before discussing three main findings: (1) the ostensible legitimacy …

, we could control for factors that would likely influence rule-breaking, which standard models like the fraud triangle do … not explicitly consider. In fact, we add contingency theory ideas to the fraud triangle to determine whether it is the …