Financial Compliance 2019
DOI: 10.1007/978-3-030-14511-8_7
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Whistleblowing: The Neglected Facilitator of Compliance

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“…15 Whistleblowing is closely linked to public safety and social interests, and can enhance the effectiveness of risk management. 16 The early warning mechanism through whistleblowing can function properly only when the whistleblower’s personal safety and basic rights are protected. Whistleblowers are in fact often in a disadvantaged position owing to internal pressures imposed on them by their employers even though their exposure of information is conducive to social benefit and protecting the public interest.…”
Section: Literature Reviewmentioning
confidence: 99%
“…15 Whistleblowing is closely linked to public safety and social interests, and can enhance the effectiveness of risk management. 16 The early warning mechanism through whistleblowing can function properly only when the whistleblower’s personal safety and basic rights are protected. Whistleblowers are in fact often in a disadvantaged position owing to internal pressures imposed on them by their employers even though their exposure of information is conducive to social benefit and protecting the public interest.…”
Section: Literature Reviewmentioning
confidence: 99%
“…Por sua relevância, as denúncias também foram objeto de diversos estudos que fazem interface com a moral, sociologia ou psicologia. em especial whistleblowing (e.g Clements & Shawer, 2015;Robinson, Robertson, & Curtis, 2012;Johansson & Carey, 2016;Tsahuridu, 2019). Mais raras contudo, as pesquisas que abordam os fatores motivadores ou inibidores da denúncia sem (whisltleblowing) ou com favorecimento (delação premiada) em um contexto de fraude corporativa de natureza contábil (Taylor & Curtis, 2010;Dinc, Kuzey, Gungormus, & Atalay, 2018).…”
Section: Introductionunclassified