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حسابداری و مالی::
گزارش تخلفات
CAEs rate anonymous whistleblowing reports to be significantly less credible than non-anonymous reports.
After the whistle is blown, organizations react and respond to the whistleblowing report (Near & Miceli, 2016).
Organizations might react favorably to a whistleblowing report by conducting an adequate investigation, correcting misconduct (if needed), pro- tecting the whistleblower against retaliation or rewarding the whistleblower.
Organizations might however react unfavorably to a whistleblowing report by failing to conduct a proper investigation, failing to take corrective actions (if needed) or retaliating against whistleblowers.
Internal whistleblowing intentions are higher when the organization is perceived to be more responsive toward whistleblowing reports.
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