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  1.  38
    Companies' Use of Whistle-Blowing to Detect Fraud: An Examination of Corporate Whistle-Blowing Policies. [REVIEW]Gladys Lee & Neil Fargher - 2013 - Journal of Business Ethics 114 (2):283-295.
    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 (...)
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  2.  7
    Is a Uniform Approach to Whistle-Blowing Regulation Effective? Evidence From the United States and Germany.Gladys Lee, Esther Pittroff & Michael J. Turner - forthcoming - Journal of Business Ethics:1-24.
    The purpose of this study is to examine whether United States -style regulatory intervention to encourage whistle-blowing can be immediately effective if transplanted into another country with a distinctly different historical cultural background and institutional system. A total of 98 U.S. and 84 German accountants participated in a laboratory experiment relating to a case of financial statement fraud. The provision of anti-retaliation protection and monetary rewards for whistle-blowing were manipulated and participants were asked to assume the role of an internal (...)
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    Voluntary Engagement in Environmental Projects: Evidence From Environmental Violators.Gladys Lee & Xinning Xiao - forthcoming - Journal of Business Ethics:1-24.
    An important question in the business ethics literature concerns organizational response in the aftermath of an unethical business practice. This study examines factors affecting firms’ decision to take reparative action in the aftermath of an environmental violation. Specifically, we investigate environmental violators’ decision to undertake a Supplemental Environmental Project, which is an initiative that promotes restorative justice. To settle an environmental violation, the United States’ environmental regulator allows offenders the option of either paying the full penalty or a reduced sum (...)
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