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حسابداری و مالی::
سیستم گزارشگری تخلفات
, 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
The implementation of a whistleblowing system is associated with a larger firm size, perceptions that whistleblowing systems are important to maintain organizational legitimacy and higher benefits to costs of providing such a system.
Firms do not implement whistleblowing systems in order to comply with the law, prevent reputational
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