What Makes Whistleblowing Effective

Apaza, Carmen R.; Chang, Yongjin

doi:10.2753/pin1099-9922130202

Cited by 40 publications

(20 citation statements)

References 19 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The literature offers several definitions of effective whistleblowing (Apaza and Chang 2011), and different measures of success; for example, whether whistleblowers win in court cases (Near and Miceli 1995). To Elliston et al (1985), effective whistleblowing has two aspects: (1) did the whistleblower achieve what they had in mind; and (2) did others, in some way, heed their warnings?…”

Section: Quantitative Analysis: Satisfied Reporters In the Large Surveymentioning

confidence: 99%

What Works: The Role of Confidential Integrity Advisors and Effective Whistleblowing

Graaf

2016

International Public Management Journal

View full text Add to dashboard Cite

Whistleblowing and whistleblowers have received a great deal of attention over the last decade. By now, we know quite a bit about the whistleblower. Whistleblowing (in particular, internal reporting systems) has received less attention. When it comes to effective whistleblowing, we know least about those factors we can most easily influence. Here, the focus is on one possible part of an internal reporting system: the confidential integrity advisor (CIA). Our main research question is: What is the most effective internal reporting system and what role should the confidential integrity advisor play? The analysis of this research is based on different data sources. First, 25 CIAs from many different types of public organizations were interviewed. Second, a survey was carried out among Dutch civil servants (n ¼ 7543). CIAs can play an important role in an effective reporting system. It is important that they are supported by management, have clear descriptions of their duties and tasks, and receive support from supervisors. To improve the effectiveness of the reporting system, addressing the role of supervisors is a logical place to start.

show abstract

Section: Quantitative Analysis: Satisfied Reporters In the Large Surveymentioning

confidence: 99%

What Works: The Role of Confidential Integrity Advisors and Effective Whistleblowing

Graaf

2016

International Public Management Journal

View full text Add to dashboard Cite

show abstract

“…Whistleblowers are one of the most useful sources of information both in the government and in the public sphere where they can serve as a monitoring system (Apaza and Chang 2011). Whistleblowing also serves to improve the transparency and accountability of a government regime (Jos 1991).…”

Section: Inhibition Of the Development Of The Whistleblower System Inmentioning

confidence: 99%

Tax Policy in Action: 2016 Tax Amnesty Experience of the Republic of Indonesia

Said

2017

Laws

View full text Add to dashboard Cite

Tax amnesty programs are often used by governments to improve tax compliance and to increase tax revenue. However, the policy choice to provide a tax amnesty often results in adverse consequences, including the violation of other legal rules. For this reason, the policy choice to offer a tax amnesty ('tax amnesty policy') is often controversial. The tax amnesty policy and resulting program offered by the Government of Indonesia has been criticized both because it is considered to be unfair and because it favors the perpetrators of tax evasion. In particular, the tax amnesty law offered special treatment to taxpayers who participated in the program, such as no checking of the source of funds, no checking of the financial statements reported by law enforcers, protection from punishment on the financial reports provided to the Director General of Taxation, and the requirement to pay only a small penalty. Tax amnesty programs also provide the potential for money laundering. This is certainly the case in Indonesia. In addition, tax amnesty programs weaken law enforcement in Indonesia; in particular, in the areas of corruption and money laundering. This is because law enforcement officers cannot investigate the perpetrators of white-collar crime that benefit from the tax amnesty program. Under the terms of the tax amnesty program, the financial data is not accessible by them.

show abstract

“…Furthermore, auditors would not recognise the perpetrators' unusual behaviour, such as driving luxurious cars or living an extravagant lifestyle. Therefore, it is usually co-workers, managers and other employees who are in the best position to detect fraud in the first place (Albrecht et al, 2014;Apaza & Chang, 2011;Dasgupta & Kesharwani, 2010;Lewis & Trygstad, 2009;Lowe et al, 2015). Consequently, managers of the organizations need to formulate a sufficient mechanism to detect fraud as early as possible before the amount of loss becomes too material.…”

Section: Introductionmentioning

confidence: 99%

“…A whistleblowing system is a means to accommodate the tips and complaints which are made by current or former workers of an institution as well as to bring the perpetrators to the light (Apaza & Chang, 2011;Dasgupta & Kesharwani, 2010). The authors claim that employees would disclose some red flags to a person or an organization that could follow up their tips optimally (or an addressee).…”

Section: Introductionmentioning

confidence: 99%

Elements Which Trigger Employee's Intention to Disclose Fraud via a Whistleblowing System: a Case Study

Anggraini¹,

Putra²

2018

JTAKEN

View full text Add to dashboard Cite

Fraud is very liquid; thus, it could occur both in public sector and private institutions. The consequences of fraud could be very damaging such as the loss of assets and the ruin of a company's reputation. BPK as one of the governmental institutions in Indonesia is obliged to implement a whistleblowing system as a means to detect any fraudulent activities. It is believed that an effective whistleblowing system is likely to be credible and secure so that all employees could disclose misconducts without any hesitation. Therefore, this study aims to contribute to the novelty of the whistleblowing system which has been implemented in BPK. There are several elements to be considered in setting up a whistleblowing system namely, secrecy of the tipsters' identity, incentives, whistleblowers' protection, accessibility, training of ethical program, power owned by the addressee, the perpetrators and the potential whistleblowers, management's support as well as their response to the tips given by the employees. A questionnaire and descriptive statistical analysis are used to rank the elements from the most important to the least essential items in a whistleblowing system from the perspective of the employees in BPK. The result shows that BPK's employees consider the whistleblowers' protection as the most critical element in the system; whereas, rewards is the least factor which triggers them to blow the whistle. Those elements, however, are integral parts which complement each other in establishing an effective whistleblowing mechanism.

show abstract

What Makes Whistleblowing Effective

Cited by 40 publications

References 19 publications

What Works: The Role of Confidential Integrity Advisors and Effective Whistleblowing

What Works: The Role of Confidential Integrity Advisors and Effective Whistleblowing

Tax Policy in Action: 2016 Tax Amnesty Experience of the Republic of Indonesia

Elements Which Trigger Employee's Intention to Disclose Fraud via a Whistleblowing System: a Case Study

Contact Info

Product

Resources

About