anonymous reporting channel

1 حسابداری و مالی:: کانال گزارشدهی بی نام

Reporting intentions to an anonymous reporting channel are higher for females compared to males. Male and female participants differ in the extent to which they perceive the reduction in personal costs of an anonymous compared to a non-anonymous reporting channel and that reduction in personal costs mediates the relationship between participant's gender and reporting intentions to an anonymous reporting channel. Characteristics of misconduct Severity of misconduct + + Evidence of misconduct + N/A Timing of fraud discovery 0 N/A Type of misconduct 0 0 Positive social relationship with the wrongdoer − N/A Power of the wrongdoer − N/A Panel D: Whistleblowing legislation Internal whistleblowing system Procedural safeguards 0 N/A Fairness of procedures and policies + N/A Anonymous reporting channel M N/A Type of hotline administrator 0 N/A Likeability of report recipient + N/A Explicit communication of legal protection − N/A Provision of financial rewards by regulators N/A + Table 2 summarizes the general empirical findings on the predictors of internal and external whistleblowing. Anonymous reporting channel The SOX Act mandates that companies establish anonymous reporting channels.

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