This study examines the influence of fraud disclosure (FR_DISC) in annual reports on the financial stability of Takaful insurance (TKI) in Saudi Arabia over the period of 2014 to 2022. Moreover, the current study aims to explore the mediating impact of Shariah board size in shaping this...

The purpose of this study is to examine the relationship between ethical awareness, ethical judgment, and whistleblowing intention using, as a framework, the integrated ethical decision-making model (I-EDM model). Additionally, this study integrates one of the variables within the theory of...

Directive 1937/2019 on the protection of persons who report breaches of Union law became effective very recently. However, Directive 1937/2019 lacks sufficient guidance on the implementation or governance of whistleblowing frameworks. In addition, the existing literature lacks a definition of...

There is a consensus in the literature that whistleblowing can operate as an instrument for deterring wrongdoing and promoting transparency in organizations. As such, whistleblowing connects with sustainability, and in particular with the UN sustainable development goals (SDG 16, reducing...

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...

This paper provides an analysis of national laws relevant to whistle-blowers in the public sector across 67 ILO Member States. It studies each national law through a selection of indicators derived from reference frameworks and guidance by inter-governmental organizations (e.g. UNODC, OECD) and...

We explore how power and justice dynamics influence whistleblowing behaviour in family firms, focusing on the under-explored construct of connection power. Power and justice are two important, interrelated forces strongly affecting moral behaviour. We hypothesise a moderated moderation model and...

This study explores the perspectives of university students in South Africa on combating white-collar crime, extending beyond traditional whistleblowing approaches. Utilizing the Gioia methodology, this qualitative inquiry adopts an inductive approach to gather in-depth insights from...

Does whistleblowing deter rule violations when such violations are believed to be common? We examine this question in an online experiment about collaborative tax evasion. We vary whether subjects can blow the whistle on their partner in crime and introduce a high-evasion environment by framing...

Whistleblowing is an effective means to uncover fraud and other misconduct in organizations. However, it is puzzling why some employees come forward despite numerous disadvantages, severe retaliation, and negative social perceptions of the whistleblower within and outside the firm. Understanding...

Despite its common usage, the meaning of ‘democratic’ in democratic intelligence oversight has rarely been spelled out. In this article, we situate questions regarding intelligence oversight within broader debates about the meanings and practices of democracy. We argue that the literature on...

Does whistleblowing deter rule violations when such violations are believed to be common? We examine this question in an online experiment about collaborative tax evasion. We vary whether subjects can blow the whistle on their partner in crime and introduce a high-evasion environment by framing...

The economic analysis of crime has contributed significantly to our understanding of corporate criminal activity. To derive implications for legal policy, most theoretical papers, however, take public enforcement as exogenous, i.e. non-compliance with laws is punished with a given probability by...

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...

Internal whistleblowing systems are supposed to fight misconduct within organizations. Because it is difficult to study their efficacy in the field, scientific evidence on their performance is rare. This is problematic, because these systems bind substantial resources and might generate the...

Purpose The purpose of this paper is to identify if fraud theory models suggested over the years are applicable to match-fixing and if so, whether the Krambia-Kapardis’ (2016) holistic fraud and corruption prevention model can be used to reduce significantly match-fixing in football....

Edward Snowden’s disclosures of secret National Security Agency documents have significant implications for Canadian national security law. Snowden’s revelation that the Communications Security Establishment Canada (CSEC) attempted to spy on the Brazilian government is analyzed to determine:...

I examine how public attention affects whistleblowing activity by minorities, mostly focusing on the LGBTQ+ community. I find that, compared with counties that have high protection for LGBTQ+ employees, whistleblowing increases during Pride Month (June) in counties that have low protection for...

While high-quality relationships among employees yield many benefits to organizations, they may have unintended consequences for whistleblowing. In a first experiment, we investigate whether high-quality employee-supervisor relationships reduce employees’ willingness to report supervisor...

I conduct a laboratory experiment to analyze the influence of whistleblower protection on the cooperative behavior between a manager and an employee. Before taking part in a trust game with her employee, a manager has the opportunity to embezzle money at the expense of a third party. The...

The objective of this paper is to examine the effect of personality, perceptions of the organizational environment, and characteristics of violations on the whistleblowing intention in educational institutions. This study is expected to contribute to the management of higher education to protect...

Name and Shame practices consist of publicly identifying an individual or corporate entity that is breaking the law. These practices are also called whistleblowing in the legal vocabulary. Already known in Roman times, they have developed throughout the centuries and were formally recognized in...

On February 14, 2023, the Grand Chamber of the European Court of Human Rights ruled that the criminal conviction of Raphaël Halet, one of the LuxLeaks whistleblowers, violated the European Convention of Human Rights. In its decision, the Court reaffirmed that whistleblowing is an exercise of...

The theory of prosocial organizational behavior predicts that target firms’ responsiveness can influence how whistleblowers perceive organizational justice. This responsiveness also affects whistleblowers’ willingness to undertake what is referred to as “extra-role” citizenship behavior....

Purpose This study investigates the relationship between leaders' ethical behaviors and internal whistleblowing among hotel employees through the mediation role of organizational virtuousness. According to the conceptual framework, ethical leadership creates a virtuous workplace and encourages...

Whistleblowing has an important role to play in the functioning and evolution of democratic society.This paper identifies objectives for whistleblowing law, which have the overarching objective of serving the public interest. It then sets out potential statutory reforms to UK whistleblowing law...

Whistleblowers perform a key social function. They expose wrongs that would otherwise have been difficult, if not possible, for State authorities to detect. This is the advantage of their proximity to the internal affairs of the organization they were, or are, employed with. Whistleblowers thus...