...Tuan Mastiniwati Tuan Mansor; Akmalia Mohamad Ariff; Hafiza Aishah Hashim Purpose Despite various regulatory frameworks to combat unethical conduct, fraud and corruption remain alarmingly high. While whistleblowing is an important mechanism to identify and prevent unethical conduct...

...” (Time Magazine, 2003, p. 61). China Confucianism Auditing Accountants Whistleblowing Ethics Whistle‐blowing is an important way to prevent and deter fraud, waste, and abuse. Three female whistle‐blowers were named “Persons of the Year” in 2002 by Time Magazine...

...Rafik Elias Purpose The accounting profession has emphasized the need for professionals to develop ethical attitudes early in their career, even before they enter the profession. The current study aims to examine the attitude of 128 US auditing students regarding whistleblowing. Design...

..., we cannot avoid fraud totally as it can be committed in many ways. The objectives of the research are: Fraud Corruption Financial reporting Whistleblowing Internal control Corporate governance Accounting fraud involves an intentional action, leading to a misstatement...

... of conduct; and audit committee support of internal auditing? © MCB UP Limited 2003 Whistleblowing Internal audit Auditors Monitoring Codes of practice Many organizations have a code of conduct. However, Ponemon (1994) suggests that codes of conduct have little impact if top...

...Randy K. Chiu The purpose of this study is to investigate the ethics of whistleblowing in Chinese society. A framework is suggested to explain whistleblowing behaviour in terms of the individual’s locus of control and subjective judgement regarding the intention of whistleblowing. Hypotheses...

...Ashley Burrowes; John MacDonald This paper discusses how the European Union is catching up with US anti‐trust legislation. With the collapse of Enron and the name of Sherron Watkins joining Jeffrey Wigand on a small list of notorious whistleblowers, the third millennium is kicking off to a great...

.... Their attitudes towards whistleblowing – if they became aware of improprieties such as bribery and cheating – were also reviewed. Of the students, 58 per cent of Irish and 23 per cent of Australian appeared willing to participate in fraud. These percentages plummeted when the risk of being caught was introduced...

.... gender, education, etc.) or to work environment (i.e. corporate ethical environment or industry)? © MCB UP Limited 1994 Codes of practice Ethics Internal audit Management accounting Organizational philosophy USA Whistleblowing The purpose of this article is to determine...

... to support the whistle‐blower. © MCB UP Limited 1993 Fraud Internal audit Managers Small firms Whistleblowing THOUGHTS ON WHISTLE-BLOWING 29 A policy of support for whistle-blowers is what is needed. Thoughts on Whistle-blowing James M. Harbord Managerial Auditing Journal, Vol. 8 No. 7...

...Gerald Vinten Discusses the BCCI scandal, with particular reference to the part played by auditors Price Waterhouse. Declares the IIA Position Paper on Whistleblowing to be inadequate and urges reform of corporate governance: the selection and training of non‐executive directors must be improved...

... according to ethical needs of the industry corporations. Ethical codes are also supported by arrangements to hear employee complaints, through a “hotline” or some other process which affords some protection to the complainant. A number of statutes protecting “whistleblowers” have been passed by federal...