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حسابداری و مالی::
سیستم گزارشگری تخلفات داخلی
, the passage of the Sarbanes-Oxley (SOX) Act in 2002 introduced provisions to protect corporate whistleblowers and provisions that mandate companies to establish an internal whistleblowing system.
Firms are more likely to implement a stronger internal whistleblowing system when firms are larger, cross- listed in the U.S.
A high-quality audit committee is more likely to implement a stronger internal whistleblowing system, which in turn reduces the likelihood of external
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.
, the passage of the SOX Act in 2002 introduced provisions to facilitate and protect corporate whistleblowers who report financial reporting and securities violations.11 The SOX Act requires listed U.S. companies to establish internal whistleblowing systems.
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