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

Citations

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Cited by:

  1. Shweta Mehrotra & R. K. Mishra & V. Srikanth & Govind Prasad Tiwari & E. V. Mahesh Kumar, 2020. "State of Whistleblowing Research: A Thematic Analysis," FIIB Business Review, , vol. 9(2), pages 133-148, June.
  2. Monica Ramos Montesdeoca & Agustín J. Sánchez Medina & Felix Blázquez Santana, 2019. "Research Topics in Accounting Fraud in the 21st Century: A State of the Art," Sustainability, MDPI, vol. 11(6), pages 1-31, March.
  3. Heese, Jonas & Krishnan, Ranjani & Ramasubramanian, Hari, 2021. "The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences," Journal of Accounting and Economics, Elsevier, vol. 71(1).
  4. Verschuuren, Pim, 2020. "Whistleblowing determinants and the effectiveness of reporting channels in the international sports sector," Sport Management Review, Elsevier, vol. 23(1), pages 142-154.
  5. Ruiting Dai & Xuanjun Dong & Nemit Shroff & Qin Tan, 2025. "Does U.S. Immigration Policy Facilitate Financial Misconduct?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 63(5), pages 2039-2081, December.
  6. Yu Flora Kuang & Gladys Lee & Bo Qin, 2021. "Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 32-62, March.
  7. Thomas Olesen, 2022. "The Birth of an Action Repertoire: On the Origins of the Concept of Whistleblowing," Journal of Business Ethics, Springer, vol. 179(1), pages 13-24, August.
  8. El’fred Boo & Terence Ng & Premila Gowri Shankar, 2021. "Effects of Advice on Auditor Whistleblowing Propensity: Do Advice Source and Advisor Reassurance Matter?," Journal of Business Ethics, Springer, vol. 174(2), pages 387-402, November.
  9. Lin, Xiaowei & Ding, Zijun & Chen, Aihua & Shi, Huaizhi, 2022. "Internal whistleblowing and stock price crash risk," International Review of Financial Analysis, Elsevier, vol. 84(C).
  10. Klaus Ulrich Schmolke & Verena Utikal, 2025. "Whistleblowing: incentives and situational determinants," Journal of Business Economics, Springer, vol. 95(5), pages 725-748, July.
  11. Hanen Khemakhem & Richard Fontaine & Nadia Smaili & Mahbub Zaman, 2023. "Whistleblowing regulations and the role of audit committees: insight from interviews," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 131-151, March.
  12. Sebastian Oelrich, 2019. "Making regulation fit by taking irrationality into account: the case of the whistleblower," Business Research, Springer;German Academic Association for Business Research, vol. 12(1), pages 175-207, April.
  13. Zou, Mingyang & Yang, Yang, 2026. "Unveiling the impact of artificial intelligence on corporate misconduct, the perspective of information asymmetry," Technological Forecasting and Social Change, Elsevier, vol. 225(C).
  14. Jawad Khan & Imran Saeed & Muhammad Zada & Amna Ali & Nicolás Contreras-Barraza & Guido Salazar-Sepúlveda & Alejandro Vega-Muñoz, 2022. "Examining Whistleblowing Intention: The Influence of Rationalization on Wrongdoing and Threat of Retaliation," IJERPH, MDPI, vol. 19(3), pages 1-20, February.
  15. Jonathan A. Batten & Igor LonČarski & Peter G. Szilagyi, 2022. "Financial Market Manipulation, Whistleblowing, and the Common Good: Evidence from the LIBOR Scandal," Abacus, Accounting Foundation, University of Sydney, vol. 58(1), pages 1-23, March.
  16. Olayinka Erin & Omololu Adex Bamigboye, 2020. "Does whistleblowing framework influence earnings management? An empirical investigation," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 111-122, September.
  17. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2021. "To Blow or Not to Blow the Whistle: The Role of Rationalization in the Perceived Seriousness of Threats and Wrongdoing," Journal of Business Ethics, Springer, vol. 169(3), pages 517-535, March.
  18. Abhijeet K. Vadera & Ann E. Tenbrunsel & Kristina A. Diekmann, 2025. "Bridging the Chasm Between Intentions and Behaviors: Developing and Testing a Construal Level Theory of Internal Whistle-Blowing," Organization Science, INFORMS, vol. 36(1), pages 261-287, January.
  19. Evans, J. Harry & Ma, Mark (Shuai) & Yang, Yucheng (John), 2024. "Seeking justice: Inequitable management compensation and employee whistleblowing," Accounting, Organizations and Society, Elsevier, vol. 113(C).
  20. Lee, Gladys, 2025. "Audit committee financial expertise, equity compensation and employee whistleblowing," Accounting, Organizations and Society, Elsevier, vol. 115(C).
  21. Baban Eulaiwi & Ahmed Al‐Hadi & Lien Duong & Keira Clark & Grantley Taylor & Brian Perrin, 2022. "Audit pricing and corporate whistleblower governance: evidence from Australian financial firms," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2339-2384, June.
  22. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2019. "‘Whistleblowing Triangle’: Framework and Empirical Evidence," Journal of Business Ethics, Springer, vol. 160(1), pages 189-204, November.
  23. Gladys Lee & Esther Pittroff & Michael J. Turner, 2020. "Is a Uniform Approach to Whistle-Blowing Regulation Effective? Evidence from the United States and Germany," Journal of Business Ethics, Springer, vol. 163(3), pages 553-576, May.
  24. Sebastian Krügel & Matthias Uhl, 2023. "Internal whistleblowing systems without proper sanctions may backfire," Journal of Business Economics, Springer, vol. 93(8), pages 1355-1383, October.
  25. Sebastian Oelrich, 2021. "Intention without action? Differences between whistleblowing intention and behavior on corruption and fraud," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 30(3), pages 447-463, July.
  26. Fangjun Xiao & Bernard Wong-On-Wing, 2022. "Employee Sensitivity to the Risk of Whistleblowing via Social Media: The Role of Social Media Strategy and Policy," Journal of Business Ethics, Springer, vol. 181(2), pages 519-542, November.
  27. Paulina Arroyo & Leslie Berger & Nadia Smaili, 2025. "Navigating Between Control and Trust: The Whistleblowing Mindset," Journal of Business Ethics, Springer, vol. 199(1), pages 19-35, June.
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