Whistle-blowing regulation in different corporate governance systems: an analysis of the regulation approaches from the view of path dependence theory

Pittroff, Esther

doi:10.1007/s10997-015-9311-7

Cited by 13 publications

(6 citation statements)

References 59 publications

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“…Whistleblowing faces a series of difficulties that make the whistleblower publicly exposed. These difficulties are highlighted in many public institutions and can be transferred to the sport field (Nielsen, 2013), (Pittroff, 2016)-: lack of resources needed for adequate and safe processing of warning cases (i.e. platforms to ensure the anonymity of the person who reports these cases); operators of these platforms do not have the necessary experience to process reports effectively; the areas of interest that may be affected by the reporting of those cases; major risks in whistleblowing in sports against some training systems that are under the authority of the state.…”

Section: Discussionmentioning

confidence: 99%

Promoting Ethics and Integrity in Sport: the Romanian Experience in Whistleblowing

Grigore

Stănescu

Stoicescu

2018

RREM

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The issue of ethics and integrity in sport is a particularly recent one, as a result of the growing number of approaches from the perspective of collaboration between people who identify violations of the rules of organization or of the way in which sports activities are conducted, and the institutions empowered to prevent such phenomena. If at international level a series of coherent and consistent measures have been agreed to prevent and sanction such violations in sport, at national level there are still many stages to undergo and measures to be implemented.Romania is one of the first European countries to adopt legislation on the protection of whistleblowers in public institutions (2004). However, given the defamatory influence from the communist era, the enforcement of the law has not produced results at the expected level, so few are now reporting corruption situations or irregularities within different organizations.Starting from the general aspects of whistleblowing, the paper aims to analyze this phenomenon in the Romanian sport, which has some mechanisms for defending ethics and integrity. The analysis is carried out in the framework of the international provisions on whistleblowing and highlights the gap between these provisions and the legislation specific to sport in Romania, as well as the action guidelines that can be pursued in order to bring the Romanian sport in line with the legislative frame and good practices (legal and educational) at European and global level.The paper reflects some concerns of the UNEFS specialists regarding the issue in question, as well as the creation and implementation of some measures and programs which would lead to clean practices in sport.

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Section: Discussionmentioning

confidence: 99%

Promoting Ethics and Integrity in Sport: the Romanian Experience in Whistleblowing

Grigore

Stănescu

Stoicescu

2018

RREM

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“…Hence, whistle blowing is largely dependent upon the group values profound in his/ her community (Near & Miceli, 1994). Researchers are of the view that when whistle blowing is not recognized in an organization, whistle blower is spectated as a criminal (Pittroff, 2016) and is punished severely. Under such circumstances, where whistle blowing is punished, there is an ethical silence.…”

Section: Literature Reviewmentioning

confidence: 99%

Problems and Consequences of Whistle Blowing: single instrumental case study of a whistle blower in public sector institution in Punjab, Pakistan

Ijaz¹

2022

JDSS

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The actions of whistleblowers are potentially beneficial in a developed society but it may not be the case in a developing and underdeveloped society. In a developing society like Pakistan, the scenario of whistle blowing is very much different from the other countries. In an atmosphere of massive corruption, citizens have low confidence in public sector organizations when they are in a need to report wrong doings to the authorities. But one, who takes an initiation for it, has to face certain problems and consequences. This paper aims at investigating the problems and consequences of a whistle blower in a public sector organization at micro level. To explain the said issue, this study was conducted by using qualitative case study method and involved the study of a case in real life. The single instrumental case study was conducted with a woman (daily-wage employee) in a public sector university. The overall procedure for conducting a case study was opted from Creswell's model (Creswell, 2013). Major derived themes from data were catch 22, hydra-headed administrative system, whistle blower protection and individual problems. It is concluded that in the absence of a proper mechanism for whistle blowing, one has to face the consequences so the researchers suggests that every institution might address the said issues by legislating and implementing whistle blowing to secure the whistle blower rights.

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“…However, studies come to mixed conclusions as to the effectiveness of assurance, as without corresponding changes to underlying mechanisms, it can be seen as just a public-relations exercise (Segui-Mas et al 2018 ). Whistle-blowing regulations and policies are another corporate governance mechanism, although research has shown mixed results on their effectiveness, noting that results are highly dependent on the underlying corporate governance practices both within firms and also within different countries (Pittroff 2016 ). Independent evaluation or self-evaluation of the board’s effectiveness are also assurance mechanisms which are encouraged by many governance codes, including the UK’s Combined Code (Long 2006 ).…”

Section: Corporate Governance Mechanismsmentioning

confidence: 99%

Determinants, mechanisms and consequences of corporate governance reporting: a research framework

Villiers

Dimes

2020

J Manag Gov

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Corporate governance disclosures form a key part of a company’s non-financial reporting. Several studies consider the determinants of corporate governance reporting, including external factors such as country-specific legislation and scandals, and internal factors such as financial performance, size and culture. Others consider the consequences of corporate governance reporting, using simple proxies for corporate governance mechanisms such as board composition characteristics to analyse the impact on financial reporting quality and company valuation. Yet the determinants and consequences of corporate governance reporting may be interlinked, and many quantitative studies fail to consider these links and their multiple effects adequately. Poor financial performance, for example, can be both a determinant and a consequence of the underlying governance mechanisms that corporate governance reporting aims to capture. The framework provided in this paper considers both the determinants and consequences of corporate governance and likely links between them, and also considers internal corporate governance mechanisms and the measures that are used as their proxies. In combining these three aspects of corporate governance and showing potential links, the framework offers insights into future research opportunities. The framework can be adapted to any country or organisational setting and also offers the opportunity to consider theories other than agency theory when studying corporate governance disclosures.

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Whistle-blowing regulation in different corporate governance systems: an analysis of the regulation approaches from the view of path dependence theory

Cited by 13 publications

References 59 publications

Promoting Ethics and Integrity in Sport: the Romanian Experience in Whistleblowing

Promoting Ethics and Integrity in Sport: the Romanian Experience in Whistleblowing

Problems and Consequences of Whistle Blowing: single instrumental case study of a whistle blower in public sector institution in Punjab, Pakistan

Determinants, mechanisms and consequences of corporate governance reporting: a research framework

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