whistleblowing is driven by the intention developed in the whistleblower’s attitude to defy the actions of wrongdoers. Such an …-case study in exploring the reality of whistleblowing cases in Indonesia by treating each case with a unique case orientation … government in drafting a policy creating a more effective whistleblowing system that protects whistleblowers. Originality …

context impacts on the investigation of fraud affecting the EU budget, with a focus on fraud affecting expenditure. Design … between EU bodies such as Europol, Eurojust, the European Judicial Network and European Anti‐Fraud Office (OLAF) is not yet …. Practical implications – The paper should be of interest to anyone engaging in the study of anti‐fraud enforcement and to …

Purpose The purpose of this paper is to identify if fraud theory models suggested over the years are applicable to … match-fixing and if so, whether the Krambia-Kapardis’ (2016) holistic fraud and corruption prevention model can be used to … ought to implement governance principles and ethical programs, including whistleblowing lines and appoint integrity officers …

Corporation, and WorldCom. Despite increasing support and incentives for whistleblowing, there generally remains reluctance to … whistleblowing on accounting-related misconduct, (2) U.S. whistleblowing legislation on accounting-related misconduct and related … research, and (3) the effects of whistleblowing on firms and whistleblowers. Within each area, suggestions for future research …

Purpose In current vista of corporate governance (CG), whistleblowing (WB) has become critical for practitioners …

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 …

as the present. Professional regulatory bodies are increasingly mandating whistleblowing among their members. The … voluntary. The limited amount of UK research on whistleblowing is catalogued. Considerations of national culture are then … whistleblowing, and still is, but the lead provided by legislation and professional bodies has led to greater public acceptance and …

Purpose This paper aims to explore the nature and the scope of whistleblowing in Kuwait and in the UK. Whistleblowing … whistleblowing, it is probable that many employees who witness wrongdoing do not consider blowing the whistle, because they fear the … whistleblowing systems in different countries. He first tackled the nature of whistleblowing in general, proceeded to analyse …

Purpose – To highlight the first award granted under the US Securities and Exchange Commission Whistleblower Program to … under the SEC’s Whistleblower program and the rules for issuing such an award. Findings – The SEC has emphasized this award … lines against fraud and corruption and are often privy to the very kinds of specific, timely, and credible information that …