Kagias, Paschalis; Sariannidis, Nikolaos; Garefalakis, … - In: Administrative Sciences : open access journal 13 (2023) 5, pp. 1-20
Empirical research identifies whistleblowing as one of the most effective internal antifraud controls. Very recently, Directive 1937/2019 became effective in the EU, aiming to deal with the defragmentation of whistleblowing legislation among the member states and provide common minimum accepted...
