This paper presents a discussion on whistle-blowing and take the view that whistle-blowing is an important fraud detection technique. A discussion of some factors that influence the whistle-blowers’ incentive to blow the whistle or to remain silent in the face of persuasive fraud red flags, is also presented. The paper suggests that the tradeoff between the cost and benefit of whistle-blowing m...

Whistle-blowing has long been an important organizational phenomenon that improves organizations in the long-run. Online whistle-blowing systems are becoming increasingly prevalent channels for reporting organizational abuses. Given that the Sarbanes-Oxley Act and similar financial laws throughout the world require multi-national firms to establish whistle-blowing procedures and systems, whistl...

This paper empirically explores how whistle-blowers, as members of a collective or as individual actors, are motivated to report a wrongdoing in public service organizations of Iran. Whistle-blowing in the service organizations of public sector utilizes the mass media to call the attention of public to corruption activities that are associated to the misuse of public funding in a direct way. Th...

Despite a significant increase in whistle-blowing practices in work organizations, we know little about what differentiates whistle-blowers from those who observe a wrongdoing but chose not to report it. In this review article, we first highlight the arenas in which research on whistle-blowing has produced inconsistent results and those in which the findings have been consistent. Second, we pro...

Advocacy has been an inherent component of social work since the mid-1800s. The NASW Code of Ethics explicitly promotes advocacy as an ethical stance against inhumane conditions. Whistle-blowing, on the other hand, occurs mostly in the business and public administration disciplines and is relatively unknown in the social work profession. Using facts from composite cases of whistle-blowing incid...

AIM The aim of this paper is to reveal the experiences and meaning of confidentiality for Australian nurses in the context of whistle blowing. BACKGROUND Despite the ethical, legal and moral importance of confidentiality within the health-care context, little work has addressed the implications of confidentially related to whistle-blowing events. METHODS The study used qualitative narrative...

One of the reasons why software projects suffer from high failure rate is that employees working on the project are often reluctant to blow the whistle informing the upper-level management about the failing status of the project. In this study, we examine the impacts of organizational commitment, interpersonal closeness, and Confucian ethics on the employees’ whistle-blowing intentions in the E...