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

16 references·16 citing·45 second hopsampled

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References

2010Who Blows the Whistle on Corporate Fraud?1,877 cited
2005Whistleblowing in Organizations: An Examination of Correlates of Whistleblowing Intentions, Actions, and Retaliation855 cited
1985Potential Predictors of Whistle-Blowing: A Prosocial Behavior Perspective656 cited
2008Whistle-Blowing in Organizations625 cited
1995Effective Whistle-Blowing550 cited
1996Whistle-Blowing: Myth and Reality487 cited
1999Whistle-Blower Disclosures and Management Retaliation438 cited
2011Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions430 cited
1992Blowing the whistle : the organizational and legal implications for companies and employees422 cited
2010From Inaction to External Whistleblowing: The Influence of the Ethical Culture of Organizations on Employee Responses to Observed Wrongdoing359 cited
2008Antecedents and Outcomes of Retaliation Against Whistleblowers: Gender Differences and Power Relationships358 cited
1993Blowing the Whistle: The Organizational and Legal Implications for Companies and Employees.347 cited
2010Whistle-Blowing: Target Firm Characteristics and Economic Consequences341 cited
1991Who Blows the Whistle and Why?337 cited

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1998

Internal vs. External Whistleblowers: A Comparison of Whistleblowering Processes

318 cited

2017The Deterrent Effect of Employee Whistleblowing on Firms' Financial Misreporting and Tax Aggressiveness318 cited

Cited by

2018‘Whistleblowing Triangle’: Framework and Empirical Evidence97 cited
2020Deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing democracy87 cited
2020Whistleblowing by auditors: the role of professional commitment and independence commitment70 cited
2019Research Topics in Accounting Fraud in the 21st Century: A State of the Art66 cited
2022Examining Whistleblowing Intention: The Influence of Rationalization on Wrongdoing and Threat of Retaliation61 cited
2019To Blow or Not to Blow the Whistle: The Role of Rationalization in the Perceived Seriousness of Threats and Wrongdoing53 cited
2020Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies*45 cited
2019Whistleblowing determinants and the effectiveness of reporting channels in the international sports sector42 cited
2019The effect of ethical corporate culture on anti-fraud strategies in South Korean financial companies: Mediation of whistleblowing and a sectoral comparison approach in depository institutions42 cited
2022Factors influencing internal whistleblowing. A systematic review of the literature37 cited
2020The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences36 cited
2021Whistleblowing and accounting for the public interest: a call for new directions32 cited
2022RETRACTED: Reframing whistleblowing intention: an analysis of individual and situational factors32 cited
2021Whistleblowing intentions among external auditors: an application of the moderated multicomponent model of the theory of planned behaviour30 cited
2021Intention without action? Differences between whistleblowing intention and behavior on corruption and fraud29 cited
2021Whistleblowing regulations and the role of audit committees: insight from interviews28 cited