Accountants’ Whistle-Blowing Intentions: The Impact of Retaliation, Age, and Gender

Investigating the Factors Affecting the Whistle-blowing Intentions Using the Fraud Triangle and the Theory of Planned Behavior: An Accountant's Perspective

Nowadays, whistle-blowing is an important mechanism for detecting and preventing fraud. The purpose of the present research is to investigate factors that influence accountants’ intentions of whistle-blowing by integrating the fraud triangle components, as the external environmental factors that determine whistleblowing intention, and the extended theory of planned behavior, as the individual i...

Blowing the Whistle

Leniency clauses, offering cartelists legal immunity if they blow the whistle on each other, is a recent anti-trust innovation. The authorities wish to thwart cartels and promote competition. This effect is not evident, however; whistle-blowing may enforce trust and collusion by providing a tool for cartelists to punish each other. We examine the impact of leniency law, and other rules, theoret...

Two nurses and a doctor: health care workers allege retaliation for blowing the whistle on understaffing.

Some Paradoxes of Whistle-Blowing

By "paradox" I mean an apparent—and, in this case, real—inconsistency between theory (our Systematic understanding of whistle-blowing) and the facts (what we actually know, or think we know, about whistle-blowing). What concerns me is not a few anomalies, the exceptions that test a rule, but a flood of exceptions that seems to swamp the rule. This paper has four parts. The first states the stan...

Blowing the whistle on health care fraud.

Medical technology is crucial to the health and welfare of our citizens. The industry provides us with early detection of diseases, safe and effective treatment options for the diseases that are detected and so on. It goes without saying that the marketing and sales of such devices and products should be based on their benefits to the patients, not on inappropriate incentives to the healthcare ...