Companies' Use of Whistle-Blowing to Detect Fraud: An Examination of Corporate Whistle-Blowing Policies [Book Review]

Journal of Business Ethics 114 (2):283-295 (2013)
  Copy   BIBTEX

Abstract

In order to provide an effective whistle-blowing system, it is expected that companies would provide employees with a high level of disclosure regarding the whistle-blowing process. This study investigates variation in the extent of whistle-blowing disclosures. As a measure of whistle-blowing implementation, this study further examines the provision of a hotline channel. The results suggest that the extent of whistle-blowing disclosures is positively associated with the permissibility of anonymous reporting and organisational support for whistle-blowing, the number of external directors on the audit committee, and the existence of concentrated shareholdings. The mere existence of whistle-blowing disclosures could simply be symbolic. The findings also indicate a greater likelihood of the provision of hotlines when companies are larger in size, have a higher level of current inventory, are cross-listed in the US, and permit anonymous reporting

Links

PhilArchive



    Upload a copy of this work     Papers currently archived: 90,221

External links

Setup an account with your affiliations in order to access resources via your University's proxy server

Through your library

Similar books and articles

Whistle blowing and rational loyalty.Wim Vandekerckhove & M. S. Ronald Commers - 2004 - Journal of Business Ethics 53 (1-2):225-233.
Whistle blowers: Saints of secular culture. [REVIEW]Colin Grant - 2002 - Journal of Business Ethics 39 (4):391 - 399.

Analytics

Added to PP
2012-05-19

Downloads
63 (#230,401)

6 months
3 (#439,386)

Historical graph of downloads
How can I increase my downloads?