...Mohammed Abdullahi Umar; Rabiu Olowo; Peter Oyelere Purpose The purpose of this study is to understand why the “financial incentive for whistleblowing policy” introduced by the Nigerian Government in 2016 failed to encourage whistleblowing six years after its implementation. This study seeks...

... the period from 2019 to 2021. Multivariate regression analyses are used to assess the impact of four key anti-financial crime activities – corruption reporting, addressing bribery cases, whistleblowing policies and codes of conduct – on TC financing and LTD. Findings The descriptive statistics highlight...

...Paulina Arroyo; Nadia Smaili Purpose For more than four decades, scholars from diverse disciplines and countries have been interested in the act of whistleblowing. To battle financial fraud, financial regulators have been developing whistleblowing programs to motivate and protect whistleblowers...

.... It is also suggested that teams/clubs and related associations acting as regulators ought to implement governance principles and ethical programs, including whistleblowing lines and appoint integrity officers to minimize the match-fixing phenomenon. Furthermore, society, as well as government, sport...

...Elina Karpacheva; Branislav Hock Purpose Foreign whistleblowers are foreign citizens who help national enforcement authorities to sanction both foreign-based corporations and home-based corporations that engage in economic crime. This paper aims to investigate the expansion of US law in the area...

...Jacobus Gerhardus J. Nortje Purpose The purpose of this paper is to critically analyse the extent of protection available for whistleblowers in South African criminal cases. Design/methodology/approach This paper first provides a brief background of crime in South Africa and argues...

...Fabian Maximilian Johannes Teichmann; Chiara Wittmann Purpose The European Union’s Whistleblower Directive (WBD), or formally the “Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons reporting infringements of Union law” seeks...

...Nadia Smaili; Paulina Arroyo Purpose The purpose of this paper is to investigate whether a change of corporate governance occurs after financial crimes in Canada revealed through external whistleblowing. Design/methodology/approach Based on the methodology of Smaili and Arroyo (2019...

...Edith O. Nwosu; Uchechukwu Nwoke; Collins Chikodi Ajibo; Fochi Nwodo; Ikenna Okoli Purpose This paper aims to analyze the importance and application of whistleblowing in the fight against fraud in Nigeria’s capital market. Design/methodology/approach Drawing from existing legislation...

...Maria Krambia-Kapardis Purpose The purpose of this study is to develop a profile of whistleblowers and to determine whether whistleblowing legislation would encourage those individuals to bring to light some illegal or unethical behaviour that otherwise would remain in the shadows. Design...

...Godfred Matthew Yaw Owusu; Rita Amoah Bekoe; Fred Kwasi Anokye; Festus Odotei Okoe Purpose This study aims to investigate the intentions of a section of Ghanaian university students towards whistleblowing and the factors that predict such intentions. Design/methodology/approach This study used...

...Fabian Maximilian Teichmann; Marie-Christin Falker Purpose The purpose of the paper is to illustrate how companies may benefit from whistleblowing and how whistleblowing may be incentivized to more effectively combat corruption. Design/methodology/approach No clear hypothesis could...

...Fabian Maximilian Johannes Teichmann Purpose While existing literature focusses on the causes and negative consequences of corruption, this paper illustrates the potential use of whistleblowing incentives to combat bribery in multinational corporations. The purpose of the present study...

... whistleblowers have experienced some form of retaliation for reporting wrongdoing (Ethics Resource Center, 2014). Results from primary data show that the option to remain anonymous is offered only by 74 per cent of all reporting mechanisms. This paper argues that effective reporting mechanisms should actively...

...Ilham Nurhidayat; Bevaola Kusumasari Purpose The purpose of this paper is to identify and map out various aspects and key elements, which are necessary to strengthen an effective and systematic whistleblowing system (WBS) and ensure adequate protection in accordance with the characteristics...

... leader’s ethicality, can be applied in future research on whistleblowing in the audit profession. Practical implications Practical implications can also be drawn from the findings to enhance the ethical management at both engagement and firm levels. Originality/value This paper contributes...

...R. D. Francis; A. F. Armstrong; I Foxley Purpose – The purpose of this paper is to provide contrasting views on whistleblowing, and offers a three-fold view of whistleblowing. First, it gives some formal arguments. Second, it provides an account of whistleblowing from a whistle-blowers...

... the whistleblower has acted reasonably and honestly (this is tantamount to a “good faith” test). As Murawska (2008) pointed out, the legislation at present does not provide for a procedure to decide whether an official has acted in good faith and should therefore attract protection; nor does it provide any...

...Richard Alexander Discusses the position of whistleblowers who report their suspicions of crimes like money laundering; individuals with inside knowledge are often crucial to fighting such crimes, but their own positions are far from strong. Asks who are the whistleblowers; they may be employees...

... the Enron, WorldCom and Adelphia affairs. Denies that in fact whistleblowing has been an important part of the exposure of wrongdoing: it was collapse of the companies that showed up their phoney accounting. Concludes that there is little evidence of a change in attitudes towards investigation...