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حسابداری و مالی::
متخلف
This review summarizes research on the predictors of internal and external whistleblowing in three broad areas: (i) characteristics of the whistleblower, (ii) characteristics of the organization, and (iii) characteristics of the misconduct and wrongdoer.
Responsiveness to whistleblowing + − Retaliation for whistleblowing − + Firm characteristics Firm size, age, reputation and past performance N/A + Corporate governance 0 − Employee compensation Fixed compensation + N/A Stock option grants and unvested options N/A − Panel C: Characteristics of the misconduct and wrongdoer
Characteristics of the misconduct and wrongdoer
the wrongdoer than in its absence.
and perceive lower power distance between the whistleblower and wrongdoer.
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