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حسابداری و مالی::
گزارشگر تخلفات
Whistleblowing on accounting-related misconduct: A synthesis of the literature
Literature review Whistleblowing Whistleblowing retaliation
Whistleblowers have been credited for uncovering financial scandals in companies globally, in- cluding Enron, Olympus Corporation, and WorldCom.
Despite increasing support and incentives for whistleblowing, there generally remains reluctance to blow the whistle.
Thus, the purpose of this study is to review: (1) the determinants of internal and external whistleblowing on ac- counting-related misconduct, (2) U.S. whistleblowing legislation on accounting-related mis- conduct and related research, and (3) the effects of whistleblowing on firms and whistleblowers.
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