A study of whistleblowing among trainee auditors

Brennan, Niamh; Kelly, John

doi:10.1016/j.bar.2006.12.002

Cited by 132 publications

(134 citation statements)

References 40 publications

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“…However, we are in the opinion that internal whistle blowing is perceived as one of the important medium because it highlighted the actual behavior of reporting; regardless it involves less serious issues. Moreover, internal medium is regards as "a precursor to external whistle blowing" when lodged complaints using this tool did not bring any positive result [14]. This stand also supported by Near and Miceli that they define whistle blowing covers internal and external reporting [15].…”

Section: H2: Perceived Organizational Support Is Positively Related Tsupporting

confidence: 57%

Reporting Misdeeds: An Evaluation on Intention to Blowing the Whistle

Kamarunzaman¹,

Zawawi²,

Hussin³

2014

IJSSH

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Abstract-The aims of this study are two folds, to identify whether intention to whistle blow exists; and to ascertain the relationship between perceived organizational support, channel of communication, attitude and intention to blow the whistle. The study was conducted in seven public offices in West Malaysia, involving 511 employees. The findings indicate that all the predicted elements are moderately associated with the act of whistle blowing. On the other hand, channel of communication is proven to be the most dominant variable where the existence of facilities to complaint is seen as the driver for employees to move forward and tell the truth. Moreover internal programs held by the organizations also supported the findings, as a powerful tool to create awareness of the importance to blow the whistle within the organization setting; while fair and just treatments by the organization have generated trust and confidence amongst the employees where they feel empowered and belongingness. Whistle blowing is also perceived as a new commitment by the respondents as reflecting their loyalties to the organization.Index Terms-Whistle blowing, whistle blowing intention, perceived organizational support, channel of communication, Malaysia.

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Section: H2: Perceived Organizational Support Is Positively Related Tsupporting

confidence: 57%

Reporting Misdeeds: An Evaluation on Intention to Blowing the Whistle

Kamarunzaman¹,

Zawawi²,

Hussin³

2014

IJSSH

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“…On the other hand, age, gender, seniority, performance evaluation and religiosity do not have a significant effect on decision to whistleblow. However, this is not in line with the previous study by Brennan and Kelly (2007) which finds that as the trainee auditors progress in their careers they become less reluctant to whistleblow externally.…”

Section: The Resistance To Whistleblowcontrasting

confidence: 53%

“…DOI: 10.1051DOI: 10. / , 00038 (2017 7360003 SHS Web of Conferences 36 shsconf/201 A study by Brennan and Kelly (2007) finds that trainee auditors in organisations that have adequate formal structures for whistleblowing have greater confidence that by whistleblowing internally their careers would not be adversely affected. At the same time, trainee auditors showed a reluctance to whistleblow externally.…”

Section: The Resistance To Whistleblowmentioning

confidence: 99%

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Reinforcement Tool of Whistleblowing to Eradicate Fraud in Public Sector

et al. 2017

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Whistleblowing is an internal control system that be a way to reduce or eradicate fraud. This paper focuses on investigating the reasons for whistleblowing is not a preferred method to eradicate fraud. This paper starts with defining the term "whistleblowing". In its simplest form, whistleblowing involves the act of reporting improper conduct within an organisation to internal or external parties. This paper explains the issues and effects concerning whistleblowing. One of the issues is the violation of public trust. Lastly, this paper will describe the reasons for resistance of people to blow the whistle. Among the reasons is the fear of reprisal. This is a concept paper and it aims to conduct interview session with the Head for every local authority in Melaka. The findings of this paper can be used by the Government to create a new model related to whistleblowing to eradicate fraud in public sector. The Government could use this paper as the support to enhance the achievement of National Key Result Areas (NKRAs) Against Corruption.

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“…Brennan & Kelly, 2007;Kaplan et al, 2008;e Ahmad, Smith & Ismail, 2010), não se tem notícia de estudos similares no Brasil A pesquisa em Contabilidade tem se apresentado ainda restrita ao buscar métodos que indiquem ou previnam condutas antiéticas que levem a ocorrência de fraudes (Curtis & Taylor, 2009 A partir da hipótese que a decisão em comunicar atos irregulares, é afetada pelos canais de comunicação disponíveis (Near & Miceli, 1995), e que um canal operado internamente, motivaria uma intenção maior de denúncia (Kaplan et al, 2009), este estudo tem por objetivo analisar o impacto da presença de canais de denúncias anônimos operados internamente na decisão dos colaboradores de comunicar casos de fraudes contábeis e, de forma complementar, se o perfil ocupacional do colaborador tem impacto nesta decisão.…”

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A influência do canal de denúncia anônima na detecção de fraudes contábeis em organizações

Silva¹,

Sousa

2017

Rev. contab. organ.

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46Este estudo tem por objetivo analisar a influência da presença de canais de denúncias anônimos, operados internamente, na decisão dos colaboradores das organizações em comunicar casos de fraudes contábeis. Foi conduzido um experimento de campo com 191 indivíduos que atuam com a função contabilidade em empresas brasileiras com fins lucrativos, em um dos dois vínculos de trabalho 'efetivo e precário'. Os participantes foram distribuídos em dois grupos. Para o grupo de tratamento foi manipulado a presença e a forma do canal interno de denúncia anônimo. O experimento foi aplicado por questionário eletrônico e os resultados foram analisados com testes não paramétricos de comparações de médias. Os resultados indicam que a presença de um canal de denúncia anônimo operado internamente aumenta a intenção dos colaboradores com vinculo efetivo em relatar uma fraude contábil. Contudo a propensão dos indivíduos com vínculo precário em denunciar não é afetada. INTRODUÇÃOOs impactos na economia e na sociedade causados pelas fraudes contábeis, com destaque para os casos da Enron e WorldCom, entre os anos 2000, lançam luz sobre o tema fraude e as questões relacionadas com controles e seus requisitos para eficácia no combate a esse tipo de delito. No Brasil, casos de fraudes contábeis como o do Banco Panamericano em 2010, o da Gol Linhas Áreas, reconhecido como fraude contábil pela empresa de auditoria Deloitte em 2016, e da Orthofix International em 2017 indicam que o tema ainda mantém sua relevância.Segundo The Association of Certified Fraud Examiners -ACFE (2016), os prejuízos com atos fraudulentos, em termos globais, são estimados em torno de U$ 6,3 bilhões anuais, representando cerca de 5% das receitas das entidades. Estes efeitos, nas organizações e na economia, tornam preponderante o aperfeiçoamento dos mecanismos de controles, com destaque para a disseminação de programas de integridade (compliance) e de um de seus pilares o canal de denúncia (PwC, 2016), que assume relevância neste cenário, quer por questões de ordem regulatória ou por questões comportamentais.

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A study of whistleblowing among trainee auditors

Cited by 132 publications

References 40 publications

Reporting Misdeeds: An Evaluation on Intention to Blowing the Whistle

Reporting Misdeeds: An Evaluation on Intention to Blowing the Whistle

Reinforcement Tool of Whistleblowing to Eradicate Fraud in Public Sector

A influência do canal de denúncia anônima na detecção de fraudes contábeis em organizações

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