Whistle-blowing by employees plays a major role in uncovering corporate fraud. Various recent laws aim at improving …

Whistle-blowing by employees plays a major role in uncovering corporate fraud. Various recent laws aim at improving …

. 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 … internal audit and fraud prevention. The purpose of this paper is to address the lack of a definition of whistleblowing and …

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. …