The Effects of Corporate Social Responsibility and Wrongdoer Rank on Whistleblowing

Brink, Alisa G.; Eller, C. Kevin; Green, Karen Y.

doi:10.2308/apin-52240

Cited by 20 publications

(4 citation statements)

References 53 publications

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“…Moral intensity (+) and ethical decision making (+) [50] [C] Corporate social responsibility (+) [28] [C] Clan (+) and hierarchical (-) organizational culture [39] [P] Financial rewards (+) [22] [C]…”

Section: Organizational Identification (+) [45] [C]mentioning

confidence: 99%

“…Vandekerckhove [78] asserts that for whistleblowing to be effective, false reports must be identified and excluded. At one extreme, false accusation can be made intentionally, which in and of itself is seen as a form of wrongdoing [28] that WS should seek to identify. Bouter and Hendrix [79] argue that like whistleblowers, the falsely accused are a vulnerable group in need of protection.…”

Section: Protecting the Falsely Accusedmentioning

confidence: 99%

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Towards the Design of Effective Whistleblowing Systems

Jobinpicard¹,

Doha²

2022

Proceedings of the Annual Hawaii International Conference on System Sciences

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Whistleblowing systems serve as a vehicle for change, empowerment, and ethical/social responsibility. Organizational whistleblowing is a socially complex phenomenon that impacts people and organizations across various disciplines and sectors. Whistleblowing is a high-stakes act involving the dissemination of highly sensitive information about multiple actors with tangling stakes/interests. These features inherently make the task of designing effective whistleblowing systems (WS) a challenging one. To address this, our paper develops key design objectives (DO's) for effective WS. We do this by conducting a qualitative literature review of whistleblowing research and by availing elements from design science methods and stakeholder theory. We present four key DO's for effective WS, which we support with a whistleblowing news dataset. This paper serves as a first step in developing design principles (DP's) for effective WS. This research contributes to a growing discourse on organizational whistleblowing in the IS community.

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Section: Organizational Identification (+) [45] [C]mentioning

confidence: 99%

Section: Protecting the Falsely Accusedmentioning

confidence: 99%

Towards the Design of Effective Whistleblowing Systems

Jobinpicard¹,

Doha²

2022

Proceedings of the Annual Hawaii International Conference on System Sciences

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“…O modo como a organização lidará com essa situação afeta potenciais consequências sofridas pelo denunciante (Dasgupta & Kesharwani, 2010). A literatura aponta que quanto maior o nível de poder do infrator dentro da organização, menor a probabilidade de servidores denunciarem (Brink, Eller & Green, 2018).…”

Section: Revisão Da Literatura E Desenvolvimento De Hipótesesunclassified

Percepção dos Contadores e Tabeliães sobre as Propensões em Denunciar Irregularidades em suas Atividades Profissionais

Lopes¹,

Azevedo²,

Cardoso³

et al. 2022

SCG

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Percepção dos Contadores e Tabeliães sobre as Propensões em Denunciar Irregularidades em suas Atividades Profissionais 96 Resumo Mecanismos de denúncias para detecção de irregularidades tem sido cada vez mais utilizado e incentivado, tanto espontaneamente pelas organizações, quanto por exigência legal. As motivações que levariam um denunciante a reportar ainda são elementos pouco explorados pela literatura. No Brasil, os profissionais da contabilidade (setor público e privado) e tabeliães de cartórios são obrigados por lei a comunicar ao Conselho de Controle de Atividades Financeiras (COAF) suspeitas de irregularidades identificadas no exercício de suas atividades profissionais. Esta pesquisa investiga fatores que podem afetar a propensão desses profissionais a denunciar, levantando fatores que podem afetar essa decisão. Com base em dados primários coletados por meio de questionário eletrônico e análises econométricas, os resultados indicam que a retaliação, valor social, moral tributária, percepção de monitoramento e frequência das denúncias são fatores associados à propensão de denunciar. Entretanto, as percepções variam entre os profissionais analisados, sendo que entre os contadores públicos e privados apenas a variável moral tributária foi significativa e entre os contadores (públicos e privados) e os cartorários as variáveis retaliação, valor social, percepção de monitoramento e frequência das denúncias são fatores associados à propensão de denunciar. Os resultados trazem implicações para a organização desse tipo de mecanismo, sugerindo que são necessários mais mecanismos de proteção e incentivos aos denunciantes, e os órgãos de controle beneficiados por essa informação devem realizar um processo de convencimento dos atores envolvidos quanto à relevância social da denúncia, aspecto relevante sobretudo no Brasil devido às características culturais sobre a aceitação social de denúncias. Palavras-chave: whistleblowing; denúncia; COAF; contador; tabelião de cartório.

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“…There are also studies focusing on other aspects of CSR influence. A study by Brink, Eller & Green (2018), shows the relationship between CSR and corporate fraud. Davidson, et al, (2019) pointed out that materialistically oriented CEO of a firm will affect the value and quality of CSR.…”

Section: Literature Reviewmentioning

confidence: 99%

Analysing the Link Between CSR Reporting and Financial Performance Variables of Belgrade Stock Exchange Companies

Mijoković

Knežević

Mizdraković

2021

TEME

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Corporate Social Responsibility (CSR) reporting has been subject of various discussions of academicians and accounting practitioners. Although the importance of CRS reporting is not under question, the quality of disclosed non-financial information is still under review. In the light of the new Serbian Law on Accounting (Official Gazette of the Republic of Serbia 73/2019) and EU Directive 2014/95 requirements regarding non-financial information, this article investigates the state of non-financial reporting development in Serbian companies in the pre-EU Directive period in order to give suggestions to policymakers how to establish and structure the implementation of the EU Directive and expected challenges on this path. The current state of development of non-financial activities is measured by using content analysis and by creating a non-financial reporting index, namely the CSR index for the Serbian companies listed at Belgrade Stock Exchange. CSR index has been corelated with accounting variables (size of the company, auditor type (non/Big 4), revenue and financial results) in order to get deeper understanding of its value drivers. Serbian companies, listed as large, audited by Big 4 and with better financial performance variables, are companies with the higher value of the CSR index and have a higher quality of non -financial reporting. Big companies can serve as a benchmark for the rest of the companies in the economy, but also those companies will have fewer challenges in the EU non-financial Directive implementation in the post-Directive period. Therefore, Serbian policymakers should focus their attention and implementation procedures on the rest of the economy struggling with the non-financial reporting.

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The Effects of Corporate Social Responsibility and Wrongdoer Rank on Whistleblowing

Cited by 20 publications

References 53 publications

Towards the Design of Effective Whistleblowing Systems

Towards the Design of Effective Whistleblowing Systems

Percepção dos Contadores e Tabeliães sobre as Propensões em Denunciar Irregularidades em suas Atividades Profissionais

Analysing the Link Between CSR Reporting and Financial Performance Variables of Belgrade Stock Exchange Companies

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