for fraud detection are internal audit review, specific investigation by management, and whistle‐blowing. The paper …This paper introduces fraud as asset misappropriations (85 per cent of cases), corruption and fraudulent statements … details the fraud investigation process and the role of auditors as fraud examiners. The correlation of fraud perpetrators …

of whistle‐blowing; and the eed to support the whistle‐blower.  …Examines the circumstances in which a need for whistle‐blowing arises and how it arises, particularly in small concerns …. Looks at how fraud may be promoted by top managers; the weakness of the auditor′s position in a corrupt culture; the dangers …

empirical analysis of the likelihood of detecting fraud in New Zealand -- The OECD Convention and bribery in international …

students regarding whistleblowing. Design/methodology/approach – Some determinants of whistleblowing perception such as …

/methodology/approach – The paper examines intent to whistle-blow and factors influencing whistle-blowing, using survey data collected by the … important factor to encourage whistle-blowing, with abiding by the policy of their organization as the second; it was also found … that guanxi, fear of retaliation, and fear of media coverage may discourage whistle-blowing in a Chinese society. Research …

bribe and/or cheat in an exam. Their attitudes towards whistleblowing – if they became aware of improprieties such as … willing to participate in fraud. These percentages plummeted when the risk of being caught was introduced. Males appeared …

The purpose of this study is to investigate the ethics of whistleblowing in Chinese society. A framework is suggested … to explain whistleblowing behaviour in terms of the individual’s locus of control and subjective judgement regarding the … intention of whistleblowing. Hypotheses derived from these speculations are tested with data from Chinese MBA students ( n = 254 …

Whistle‐blowing can play an important role in the internal control environment of an organization, and internal … auditors are its natural outlets. This study examines whistle‐blowing complaints received by internal auditors based on survey … internal auditors received whistle‐blowing complaints, 65 percent of which were found to be true upon investigation. The …