Whistleblowing on accountingy-related misconduct: A synthesis of the literature

Gladys Lee · Xinning Xiao

128 citations0/0 files storedJournal of Accounting Literature

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

Abstract

Whistleblowers have been credited for uncovering financial scandals in companies globally, including Enron, Olympus Corporation, and WorldCom. Despite increasing support and incentives for whistleblowing, there generally remains reluctance to blow the whistle. Thus, the purpose of this study is to review: (1) the determinants of internal and external whistleblowing on accounting-related misconduct, (2) U.S. whistleblowing legislation on accounting-related misconduct and related research, and (3) the effects of whistleblowing on firms and whistleblowers. Within each area, suggestions for future research are offered.

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2010Who Blows the Whistle on Corporate Fraud?2005Whistleblowing in Organizations: An Examination of Correlates of Whistleblowing Intentions, Actions, and Retaliation 1985Potential Predictors of Whistle-Blowing: A Prosocial Behavior Perspective 2008Whistle-Blowing in Organizations 1995Effective Whistle-Blowing 1996Whistle-Blowing: Myth and Reality 1999Whistle-Blower Disclosures and Management Retaliation 2011Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions

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2018‘Whistleblowing Triangle’: Framework and Empirical Evidence 2020Deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing democracy 2020Whistleblowing by auditors: the role of professional commitment and independence commitment 2019Research Topics in Accounting Fraud in the 21st Century: A State of the Art 2022Examining Whistleblowing Intention: The Influence of Rationalization on Wrongdoing and Threat of Retaliation

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