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حسابداری و مالی::
ادعای گزارشگری تخلفات
In contrast, firms subject to an external whistleblowing allegation potentially face negative publicity, regulatory investigations, legal liability (Barnett et al.
Curtis and Taylor (2009) find that auditors have higher internal reporting intentions when they have greater trust that the firm will investigate the whistleblowing allegation.
An exception is Guthrie, Norman, and Rose (2012) who examine factors that affect the credibility of whistleblowing allegation and the allocation of resources to investigating an whistleblowing allegation.
More research in this area is needed because whistleblowing is only effective when the whistle is blown and when the whistleblowing allegation is properly investigated and addressed (Pope & Lee, 2013).
Future research can explore factors that affect report recipient's perception of the credibility of the whistleblowing report as well as factors that affect responsible parties' investigation of whistleblowing allegations.
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