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Journal of Business Ethics

Erschienen in:

01.05.2013

Companies’ Use of Whistle-Blowing to Detect Fraud: An Examination of Corporate Whistle-Blowing Policies

verfasst von: Gladys Lee, Neil Fargher

Erschienen in: Journal of Business Ethics | Ausgabe 2/2013

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Abstract

In order to provide an effective whistle-blowing system, it is expected that companies would provide employees with a high level of disclosure regarding the whistle-blowing process. This study investigates variation in the extent of whistle-blowing disclosures. As a measure of whistle-blowing implementation, this study further examines the provision of a hotline channel. The results suggest that the extent of whistle-blowing disclosures is positively associated with the permissibility of anonymous reporting and organisational support for whistle-blowing, the number of external directors on the audit committee, and the existence of concentrated shareholdings. The mere existence of whistle-blowing disclosures could simply be symbolic. The findings also indicate a greater likelihood of the provision of hotlines when companies are larger in size, have a higher level of current inventory, are cross-listed in the US, and permit anonymous reporting.

Vorheriger Artikel Ethical Organisational Culture as a Context for Managers’ Personal Work Goals

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Titel: Companies’ Use of Whistle-Blowing to Detect Fraud: An Examination of Corporate Whistle-Blowing Policies
verfasst von: Gladys Lee
Neil Fargher
Publikationsdatum: 01.05.2013
Verlag: Springer Netherlands
Erschienen in: Journal of Business Ethics / Ausgabe 2/2013
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI: https://doi.org/10.1007/s10551-012-1348-9

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