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An examination of anonymous and non-anonymous fraud reporting channels

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References

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2001An Examination of Auditors' Reporting Intentions When Another Auditor Is Offered Client Employment191 cited

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2007

Intentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting

184 cited

1999Can Laws Protect Whistle-Blowers?147 cited

2008Who Blows the Whistle on Corporate Fraud?138 cited

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2013Under Which Conditions are Whistleblowing “Best Practices” Best?51 cited
2020Social Media as a Form of Virtual Whistleblowing: Empirical Evidence for Elements of the Diamond Model51 cited
2019Accounting fraud: A literature review39 cited
2022Factors influencing internal whistleblowing. A systematic review of the literature37 cited
2021Research Trends in Accounting Fraud Using Network Analysis36 cited
2020Does whistleblowing framework influence earnings management? An empirical investigation23 cited
2017SUDIKAH AKUNTAN MENGUNGKAP AIB KECURANGAN?16 cited
2020The impact of anonymous, two-way, computer-mediated communication on perceived whistleblower credibility14 cited
2014Whistleblower Policy— Time to Make it Mandatory12 cited
2021Whistleblowing systems: A systematic literature review on the design specifications and the consideration of the risk for organizational insiders to blow the whistle11 cited
2023The Deterrence Effects of Whistleblowing Provisions, Corporate Governance Culture, and Machiavellianism9 cited
2020Effects of Advice on Auditor Whistleblowing Propensity: Do Advice Source and Advisor Reassurance Matter?9 cited
2021He wouldn't, but I would: The effects of pronoun-induced language vividness in whistleblowing policies8 cited