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An examination of anonymous and non-anonymous fraud reporting channels · Study

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ArticleAn examination of anonymous and non-anonymous fraud reporting channels

Steven E. Kaplan2012

Article2012

An examination of anonymous and non-anonymous fraud reporting channels

Steven E. Kaplan · Kurt J. Pany · Janet A. Samuels · Jian Zhang

68 citations·0/0 files stored·Advances in Accounting

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Ethics in Business and Education Auditing, Earnings Management, Governance Accounting and Financial Management

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References

2005Whistleblowing in Organizations: An Examination of Correlates of Whistleblowing Intentions, Actions, and Retaliation 2008Whistle-Blowing in Organizations 1985CHARACTERISTICS OF ORGANIZATIONAL CLIMATE AND PERCEIVED WRONGDOING ASSOCIATED WITH WHISTLE‐BLOWING DECISIONS 1992Blowing the whistle : the organizational and legal implications for companies and employees 2003The Decision to Blow the Whistle: A Social Information Processing Framework 2008Antecedents and Outcomes of Retaliation Against Whistleblowers: Gender Differences and Power Relationships 1993Blowing the Whistle: The Organizational and Legal Implications for Companies and Employees.2001Organizational Justice and Ethics Program “Follow-Through”: Influences on Employees’ Harmful and Helpful Behavior

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2016Pengaruh Sikap dan Persepsi Kontrol Perilaku Terhadap Niat Whistleblowing Internal-Eksternal dengan Persepsi Dukungan Organisasi Sebagai Variabel Pemoderasi 2013Under Which Conditions are Whistleblowing “Best Practices” Best?2020Social Media as a Form of Virtual Whistleblowing: Empirical Evidence for Elements of the Diamond Model 2019Accounting fraud: A literature review

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2013An Examination of Financial Sub-certification and Timing of Fraud Discovery on Employee Whistleblowing Reporting Intentionsarticle · 13 shared references 2015An Examination of the Effects of Managerial Procedural Safeguards, Managerial Likeability, and Type of Fraudulent Act on Intentions to Report Fraud to a Managerarticle · 11 shared references 2021Snitches Get Stitches and End Up in Ditches: A Systematic Review of the Factors Associated With Whistleblowing Intentionsreview · 11 shared references 2010Silence is golden? Characteristics and experiences of self-reported whistleblowersarticle · 10 shared references 2013The Silent Samaritan Syndrome: Why the Whistle Remains Unblownarticle · 10 shared references 2011An Examination of the Effect of Inquiry and Auditor Type on Reporting Intentions for Fraudarticle · 10 shared references

Details

Year2012

Typearticle

Published2012-03-09

VenueAdvances in Accounting

ISSN-L0882-6110

Languageen

Citations68

Files0 public / 0

ShelfEthics in Business and Education

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doi10.1016/j.adiac.2012.02.008

openalex_workW2013662713

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2022Factors influencing internal whistleblowing. A systematic review of the literature

2021Research Trends in Accounting Fraud Using Network Analysis

2020Does whistleblowing framework influence earnings management? An empirical investigation

2017SUDIKAH AKUNTAN MENGUNGKAP AIB KECURANGAN?