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Auswahl der wissenschaftlichen Literatur zum Thema „Internal whistleblowing“
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Zeitschriftenartikel zum Thema "Internal whistleblowing"
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Finandari, Dessy, und Titis Wijayanto. „ANALISIS PENGARUH DIMENSI BUDAYA TERHADAP NIAT MELAKUKAN WHISTLEBLOWING : PERBANDINGAN ANTARA MAHASISWA DAN ENGINEER“. Jurnal Teknosains 6, Nr. 1 (30.08.2017): 44. http://dx.doi.org/10.22146/teknosains.27104.
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This study aims to investigate the differences between engineering students and engineers on whistleblowing intentions, the effect of cultural dimensions on whistleblowing intentions, and the effect of ethnic differences on whistleblowing intentions. Each respondent was faced with three cases: a case involving a superior, a case involving a colleague, and an unknown case who was responsible. Each respondent is asked to provide an assessment related to the seriousness of cases, responsibilities and intentions to conduct whistleblowing internally or externally. Result indicate that students have intention to do internal whistleblowing higher than engineer. The lower the power distance, the higher the internal whistleblowing intention. The higher collectivism and long-term orientation, the higher the internal whistleblowing intention. Significant ethnic differences in intent to conduct whistleblowing are found in internal whistleblowing for unknown cases, and external whistleblowing in cases involving superiors
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Anugerah, Rita, Muhammad Rasyid Abdillah und Rizqa Anita. „Authentic leadership and internal whistleblowing intention“. Journal of Financial Crime 26, Nr. 2 (01.04.2019): 556–67. http://dx.doi.org/10.1108/jfc-04-2018-0045.
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Purpose This study aims to investigate the effect of authentic leadership on internal whistleblowing intention through psychological safety. Design/methodology/approach To test the hypotheses, the partial least square analysis is applied to questionnaire survey data from 201 employees from State Province Government of Indonesia. Findings The results reveal that authentic leadership and psychological safety influence the internal whistleblowing intention. The result also indicates that authentic leadership has an indirect effect on internal whistleblowing intention through psychological safety. Originality/value This study has made a valuable contribution for scholars and managers to the understanding of factors that affect internal whistleblowing intention at government officers in Indonesia context.
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Lee, Hongseok. „The Implications of Organizational Structure, Political Control, and Internal System Responsiveness on Whistleblowing Behavior“. Review of Public Personnel Administration 40, Nr. 1 (15.08.2018): 155–77. http://dx.doi.org/10.1177/0734371x18792054.
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This study examines how organizational structure, political control, and internal system responsiveness to employee complaints or grievances influence U.S. federal employees’ internal and external whistleblowing. Although prior research has investigated a number of personal, organizational, and social factors that affect whistleblowing, very little research has examined the three factors that are the focus of this study and the roles that they might play in whistleblowing behavior. The results show that (a) wider spans of control of middle-level versus upper-level managers have opposite effects on internal whistleblowing, (b) fixed terms for agency leaders are negatively related to internal whistleblowing, and (c) internal system responsiveness to employee complaints or grievances has mixed effects on internal whistleblowing. This study concludes by discussing the implications of these findings and proposing effective ways to manage whistleblowing within public organizations.
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Chambers, Andrew. „Whistleblowing and the Internal Auditor“. Business Ethics: A European Review 4, Nr. 4 (Oktober 1995): 192–98. http://dx.doi.org/10.1111/j.1467-8608.1995.tb00114.x.
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Nielsen, Richard P. „Reformed National Security Internal Whistleblowing Systems and External Whistleblowing as Countervailing Ethics Methods“. Administration & Society 52, Nr. 5 (28.03.2018): 660–89. http://dx.doi.org/10.1177/0095399718760583.
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This article (a) reviews parts of the general literature on internal and external whistleblowing, (b) reviews parts of the national security whistleblowing literature and context, (c) discusses theoretical and legal reasons for considering whistleblowing as a countervailing ethics method, (d) discusses problems with the current national security internal whistleblowing system, (e) proposes developmental changes and reforms, (f) considers why potential reforms might reduce the need for ethically and legally problematic external whistleblowing, and (g) concludes that if reforms are not made, which may be likely, then what the Founders of the U.S. Constitution referred to as “unauthorized disclosures [external whistleblowing]” and even strengthened First Amendment protections remain necessary.
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Priyastiwi, Priyastiwi. „Pengaruh Faktor Demografi Dan Iklim Organisasi Terhadap Niat Whistleblowing Internal“. Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen 4, Nr. 1 (21.01.2017): 12–22. http://dx.doi.org/10.32477/jrm.v4i1.188.
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This study aimed to examine the effect of demographic factors and organizational climate on the intention of internal whistleblowing. The sample was an accountant who had worked as an auditor. Data collection methods using questionnaires with financial statement fraud case scenarios. This research use ANOVA data analysis method to examine demographic factors include age, gender, and experience, as well as organizational climate on the intention of internal whistleblowing. The results showed only the experience of demographic factors that influence internal whistleblowing. Besides internal whistlelowing also influenced by organizational climate in the company.Keyword: Demographics, Organizational Climate, Whistleblowing
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Yustina, Andi. „LOCUS OF CONTROL, NORMA SUBJEKTIF, DAN WHISTLEBLOWING INTENTION DI AKUNTAN INDONESIA“. Journal of Economic, Public, and Accounting (JEPA) 3, Nr. 1 (03.11.2020): 30–40. http://dx.doi.org/10.31605/jepa.v3i1.809.
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Penelitian ini menguji karakter pribadi yang ditunjukkan oleh locus of control internal dan eksternal individu terhadap niat untuk melakukan whistleblowing intention dan apakah norma subjektif memediasi hubungan locus of control dan whistleblowing intention. Terdapat 177 akuntan dari beberapa jenis industri yang ada di Indonesia digunakan sebagai sampel dalam penelitian ini. Pengujian data dilakukan dengan menggunakan SEM-PLS. Hasil penelitian ini membuktikan bahwa locus of control internal dan external akuntan berpengaruh terhadap whistleblowing intention. Pengujian norma subjektif menunjukkan adanya efek pemediasi sebagian (partially mediates) antara locus of control (internal dan eksternal) terhadap whistleblowing intention.
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Alleyne, Philmore, Wayne Charles-Soverall, Tracey Broome und Amanda Pierce. „Perceptions, predictors and consequences of whistleblowing among accounting employees in Barbados“. Meditari Accountancy Research 25, Nr. 2 (05.06.2017): 241–67. http://dx.doi.org/10.1108/medar-09-2016-0080.
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Purpose Whistleblowing has been receiving increased attention and support in recent times as a means of detecting and correcting wrongdoing in organizations. This study aims to examine perceptions, attitudes and consequences (actions and reactions) of whistleblowing, as well as the predictors of internal and external whistleblowing intentions, by using Graham’s (1986) model of principled organizational dissent in a small emerging and collectivist culture like Barbados. Design/methodology/approach The study utilized a self-administered survey of 282 accounting employees working in organizations in Barbados. Findings Results reveal that there is little awareness of whistleblowing legislation. Most respondents perceive whistleblowing as ethical and favor internal over external whistleblowing. Findings show that personal responsibility and personal costs significantly influence internal whistleblowing intentions, while personal costs influence external whistleblowing. Using qualitative data, several themes emerged as influencing whistleblowing: perceived benefits of whistleblowing, actual whistleblowing experiences (handling of reports), personal costs (climate of fear and hostility), perceived lack of anonymity and cultural norms. Research limitations/implications Future research should control for social desirability bias and use more rigorous qualitative approaches such as face-to-face interviews and focus groups to gain in-depth opinions and feelings on the topic. Practical implications Whistleblowing can be achieved through such mechanisms as perceived organizational support, strong ethical codes of conduct, rewarding ethical behavior and promoting sound work ethics in organizations. Originality/value This paper explores whistleblowing in an emerging economy where there has been little research on the topic. Thus, this study supplements the existing research in emerging economies by examining the applicability of Graham’s (1986) model of principled organizational dissent.
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Pramudiati, Ningrum, und Rizki Nur Aziz. „Determinan Intensi Whistleblowing Internal pada OPD Kabupaten Purbalingga“. Telaah Bisnis 21, Nr. 2 (28.06.2021): 99. http://dx.doi.org/10.35917/tb.v21i2.180.
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This research aims to examine the determinants of internal whistleblowing intention at OPD Purbalingga Regency. The determinants of internal whistleblowing intention need to be examined because Indonesia is one of the countries with a high level of fraud. This research used primary data in the form questionnaires with purposive sampling method. The sample used in this study were 27 Regional Apparatus Organizations (OPD) in Purbalingga Regency, Central Java Province. The variables examined in this study were professional commitment, ethical environment, moral intensity, and personal cost. This research used descriptive analysis and multiple linear regression analysis. The results of this study indicate that professional commitment, ethical environment, moral intensity, and personal cost have a positive and partial effect on the intention to conduct internal whistleblowing at the Regional Apparatus Organization (OPD) of Purbalingga Regency. A person with a high moral intensity tends to have a high intensity to whistleblowing. This means that morals are often an important limitation for a person to take action. A person with high moral boundaries will not like anything beyond the existing moral rules.
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Priyastiwi, Priyastiwi. „PENGARUH FAKTOR DEMOGRAFI DAN IKLIM ORGANISASI TERHADAP NIAT WHISTLEBLOWING INTERNAL“. Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen 4, Nr. 1 (07.01.2019): 12–22. http://dx.doi.org/10.32477/jrm.v4i1.59.
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This study aimed to examine the effect of demographic factors and organizational climate on the intention of internal whistleblowing. The sample was an accountant who had worked as an auditor. Data collection methods using questionnaires with financial statement fraud case scenarios. This research use ANOVA data analysis method to examine demographic factors include age, gender, and experience, as well as organizational climate on the intention of internal whistleblowing. The results showed only the experience of demographic factors that influence internal whistleblowing. Besides internal whistlelowing also influenced by organizational climate in the company.
Dissertationen zum Thema "Internal whistleblowing"
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Gao, Lei. „Review of Whistleblowing Studies in Accounting Research Examining Corporate Internal Whistleblowing Policy“. VCU Scholars Compass, 2017. http://scholarscompass.vcu.edu/etd/4762.
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This dissertation consists of three studies. The first study provides a review and synthesis of past accounting research regarding factors that influence whistleblowing. The second study is a content analysis to examine the variation of organizations’ internal whistleblowing policy, including both the content characteristics of the policy and the linguistic characteristics of the policy. In terms of the content characteristics of the whistleblowing policy, this study focuses on who is covered in the policy, where to report, employees’ responsibility, corporate investigation procedures, disciplinary action against the wrongdoer, and anti-retaliation policy. In terms of the linguistic characteristics of the internal whistleblowing policy, this study focuses on the types of pronouns, the language uncertainty of the policy, and the tone of the policy (positive or negative). Furthermore, the overlaps between the content characteristics and the linguistic characteristics are also identified.
The third study is a 2 by 2 between-subjects experiment to investigate the best design of companies’ internal whistleblowing policy. By breaking the internal whistleblowing policy into the reporting policy (responsibility to report and reporting channel) and the anti-retaliation policy (protection against retaliation), the experiment manipulates the type of pronouns for the reporting policy (first-person pronoun reporting policy or third-person pronoun reporting policy) and type of pronouns for the anti-retaliation policy (first-person pronoun anti-retaliation policy or third-person pronoun anti-retaliation policy). Results suggest that first-person reporting policy is better than third-person reporting policy at encouraging reporting unethical behaviors and this is mediated by the language vividness effect.
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Eller, Christopher K. „Can Using the Internal Audit Function as a Training Ground for Management Deter Internal Auditor Fraud Reporting?“ VCU Scholars Compass, 2014. http://scholarscompass.vcu.edu/etd/3585.
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This study examines the effects of using the internal audit function as a training ground for management and fraud magnitude on internal auditor fraud reporting decisions. Using a 2x2 between-participants experiment, the current study manipulates the use of the internal audit function as a management training ground (used as a training ground vs. not used as a training ground) and fraud magnitude (large fraud, defined as 30 percent of net income vs. small fraud, defined as one percent of net income). The results indicate that internal auditors may be less likely to report a fraud to their superior when the internal auditors are being groomed for management positions. No effect is found for fraud magnitude, as respondents indicated a similar willingness to report small frauds as large frauds. These findings contribute to the whistleblowing literature and the internal audit objectivity literature by demonstrating that undesirable repercussions associated with using the internal audit function as a management training ground can extend to the internal auditor fraud reporting decision.
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Basoudan, Maysa M. „The Effect of Incentive Framing and Evidence Strength on Internal Whistleblowing Intentions“. Case Western Reserve University School of Graduate Studies / OhioLINK, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=case1595539346934115.
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Reinaker, Andrew Dennis. „INTERNAL CUSTOMER VALUE CREATION AND COMMUNICATION CHOICES“. Diss., Temple University Libraries, 2017. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/465702.
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Business Administration/MarketingPh.D.
Understanding why organizational stakeholders choose to communicate company-relevant information to others in their network is an area of ongoing interest to both academics and practitioners. This dissertation advances internal marketing literature by conceptualizing employees as internal customers and modeling their communication behaviors as value exchanges. Communication choices were hypothesized to be based on the perceived values of available communication options, deriving influence from both employee internal characteristics and situational variations in the decision context. This framework was applied and analyzed within two contexts. The first essay examined the dynamics of internal customers’ propensity to “blow the whistle” on peer misconduct to organization higher-ups. These studies revealed that employees disclosed or withheld firm-damaging information based on the social and functional value characteristics presented in available communication options. The second essay examined the motivating factors behind front-line employees’ decisions to convey brand information to external customers. These studies showed that employees were driven by factors affecting the perceived intrinsic value of engaging in discussions about the brand topic, as well as the perceived extrinsic value of rewards expected as a result of having such customer interactions. Overall, this dissertation suggests that companies may enable the diffusion of company information by creating conditions that increase employees’ perceived value of engaging in brand communications.
Temple University--Theses
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Hsiung, David, und Eric Thiman. „Intern kontroll : en studie om arbetet med whistleblowing och vad det kan leda till“. Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12560.
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Whistleblowing är någonting som i dagsläget blir allt mer känt. Edward Snowden och Wikileaks är det första som kommer till tanken när whistleblowing nämns. I den ekonomiska världen förekommer även Enron som en whistleblowing skandal, som många känner till då det är den största företagsskandal som inträffat under modern tid. Whistleblowing definieras som ett verktyg som ska motverka oegentligheter och börjar införskaffas av fler företag. Medan föregående studier undersöker vad som rapporteras, men också vilka individer som blåser i pipan, förekommer det inte någon studie om hur arbetet med whistleblowing faktiskt ser ut i företagen. Därför finns ett intresse att undersöka hur de anställda, de som faktiskt blåser i pipan, uppfattar arbetet med whistleblowing samt vad det leder till. Syftet med studien är att undersöka hur arbetet med whistleblowing uppfattas ur en anställds perspektiv, jämföra detta med andra anställda men även chefers uppfattning. Med denna kunskap syftar vi sedan till att fastställa vad det leder till och utifrån teoretiska begrepp kunna ge en insikt i hur arbetet med whistleblowing faktiskt ser ut i ett företag. Undersökningen sker via en abduktiv ansats där teorier om moral, institutionell samt förväntanskap används som hjälp vid tolkning av empirin. En hermeneutisk forskningsfilosofi används och en kvalitativ metod där intervjuer utförts på ett företag. Fem intervjuer som omfattar anställda på olika avdelningar i företaget, vilket ska ge olika perspektiv och uppfattningar så att bästa möjliga svar på forskningsfrågan kan ges samt att syftet kan fastställas. Uppsatsen fastställer att samtliga respondenter uppfattar arbetet med whistleblowing ur ett moraliskt perspektiv. Genom expectancy theory förekommer det dock brister i kunskap om hur whistleblowing faktiskt går till bland de anställda och denna brist bidrar till att många inte vill, eller kommer att använda sig av systemet. Detta gör att whistleblowing blir väldigt institutionellt i organisationen. Det betyder att det endast finns där för att det måste, utan att egentligen användas. Slutligen visar det sig att det finns effekter i form av fördelar och nackdelar, men att det i slutändan lönar sig att arbeta med whistleblowing inom organisationen.Whistleblowing is currently becoming a more known subject. Edward Snowden and Wikileaks are famous in whistleblowing situations. In the economical world, another famous scandal concerning whistleblowing is Enron. It is the biggest corporate scandal in modern time. The definition of whistleblowing is to prevent misconduct/illegal activities and more companies are starting to implement whistleblowing-systems. While previous studies have investigated matters of whistleblowing and actual whistleblowers, there is no research about how whistleblowing actually exists and is perceived within organizations. Therefore we find an interest in investigating how employees perceive the work of whistleblowing, and what it could lead to. The purpose of this study is to examine how employees perceive the work of whistleblowing and then compare it to other employees and also managers. With help from different theories, a clearer insight can be provided in how the work with whistleblowing actually is perceived within an organization. The research approach is of abductive form, where theories about moral, institutional and expectancy are used as help to interpret the empirical data. A hermeneutic research philosophy is used and a qualitative method with interviews. Five different individuals are interviewed and everyone works in different departments of the company, which should give a wider span of perspectives and perceptions, thus a richer data. From this, a more accurate answer can be provided for the research question and also fulfill the purpose of this study. The conclusions are that the respondents perceive the work with whistleblowing from a moral standpoint. However, flaws are found through expectancy theory in the absence of knowledge about how whistleblowing actually works within the organization. This contributes to the fact that employees does not want and will not use the whistleblowing-system. From these factors whistleblowing becomes more of an institutional tool and is rarely used, however it exists because it has to. Lastly there are effects such as advantages and disadvantages. In the end it proves to be useful to work with whistleblowing within an organization.
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Kööhler, Fanny, Stefan Kling und Björn Lundgren. „Förebyggandet av förskingring : i ideella föreningar“. Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-14322.
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När forskningsöversikten utfördes hittades få artiklar som berörde både ideella föreningar och förebyggandet av ekonomiska oegentligheter. Syftet med studien blev därmed att finna kontrollmekanismer för styrelsen att använda sig av i ideella föreningar. Studien visar att; kunskapen i en styrelse och strukturen i en styrelse är nyckelfunktioner för att motverka förskingring. Studien beskriver lösningar för ideella föreningar hur att minska möjligheten till ekobrott. Faktorerna har tagits fram genom intervjuer från ideella föreningar som blivit utsatta för någon form av förskingring. Faktorerna är också summan av tidigare studier inom samma område. Rapporten är en tvärsnittsstudie där författarna har samlat in data och information från flera olika håll för att kunna finna olika mönster. Rapporten beskriver begreppen intern kontroll, firmatecknare, kompetens, extern revision, visselblåsning och berättande redovisning. Nämnda begrepp benämns i rapporten som kontrollmekanismer, vilka hjälper till att förebygga förskingring och kontrollera finanser i ideella föreningar. Även om styrelsen i en ideell förening idag är fungerande, kan kontrollmekanismerna hjälpa medlemmarna/styrelsemedlemmarna att få en större förståelse för styrelsens uppgift. I analysen och diskussionen resoneras fördelar och nackdelar kring förbättringsfaktorerna. Upptäckterna kommer från intervjuer gjorda på de olika ideella föreningar och de brister som visades från styrelserna. I analysen och diskussionen tas även fram nya synvinklar som inte fått utrymme tidigare i rapporten för att ytterligare belysa vikten av fortsatt forskning inom vårt specifika område.When the research review was conducted, no studies for non-profit organizations were found to prevent financial irregularities. The purpose of this study was to try to create a document that help the board in a non-profit organization by finding factors to prevent financial misappropriation. It is found in this survey that; knowledge in the board and structure of the board is key functions in order to avoid financial irregularities. These factors have been pointed out through interviews; where non-profit associations have been subjected to different types of misappropriations. The factors are also a result from analysis of previous research within the field. This study is based on a qualitative cross-sectional study where the writers collected data and information from more than one case in order to find different types of patterns. The study was helped by several semi- structured interviews in order to achieve its purpose. This paper describes the concepts; internal control, authorized signatory, competence, external audit, whistleblowing and narrative accounting. These concepts were analysed and developed later as improvement factors, factors that the board of a non-profit organisation can use. Even if the non-profit association has a fully functioning board today, the improvement factors can help the members to receive even greater understanding of the board’s mission. In the conclusion, the various improvement factors are presented as a result from analysis of the theoretical framework as well as from the empirical study. The factors are the findings of what was missing or not utilized well by the representatives in the case study. The authors find that if non-profit associations use these tools, preferably in combination of with each other, one can avoid being subjected to misappropriations in the non-profit association. New arguments for future studies arises in the analysis and discussion to show the importance of this field. This study is written in Swedish.
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Hirschl, Brian William. „Fraud Inquiry: The Impact of Written Response on Reporting Intentions (Scholarly Essay included)“. Ohio University Honors Tutorial College / OhioLINK, 2019. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1556211421973162.
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Sandberg, Johan, und Marie Volkevics. „Visselblåsning - möjlighet eller bekymmer? : En undersökning hur skolledare upplever sin roll och vilket stöd som finns när en medarbetare visselblåser“. Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-55075.
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The possibility to report misconduct at your workplace is fundamental in the public sector. Studies about employees who blow the whistle have been made before but not from the perspective of the manager and how they handle it and what kind of support they have. The meaning of this study is from a manager perspective, in this case school leaders, is to see what kind of support they have and what role the school leader has, if they are representing the teachers or the political administration. Based on different theories concerning whistleblowing and different kinds of official types and organizational models, this study intends to answer where school leaders see themselves in the borderland between working based on the Education Act and based on the Local Government Act and the economic rule that prevail. The study also deals with the power perspective based on the school leader’s role in the own organization’s hierarchy, both as the highest in command at its school unit and as subordinate to an administration/board/owner. In this study, seven school leaders and one person who is very familiar with how the administration works with issues concerning misconduct are interviewed. Based on the answers from those interviews, it has been possible to draw some conclusions and see several common denominates among the respondents, including that school leaders rely more on their own profession when it comes to problem management than using the administration’s/head office’s collective expertise.Möjligheten att rapportera missförhållanden på sin arbetsplats är en grundläggande del i den offentliga verksamheten. Visselblåsning gjorda av medarbetare har varit föremål för studier tidigare men chefens perspektiv av att kunna hantera dem och stödet de får när det sker finns inte dokumenterat i samma utsträckning. Syftet är att utifrån ett chefsperspektiv, i detta fall skolledare, undersöka det stöd som finns och vilken roll som skolledare främst företräder, lärarkåren eller huvudmannen. Utifrån olika teorier som rör visselblåsning och olika typer av tjänstepersonstyper samt organisationsmodeller ämnar denna undersökning svara på vad skolledare ser sig själva som i gränslandet mellan att arbeta utifrån skollagen och utifrån kommunallagen och de ekonomiska regler som råder där. Undersökningen behandlar även maktperspektivet utifrån skolledarens roll i den egna organisationens hierarki, både som högst ansvarig på sin skolenhet och som underställd en förvaltning/nämnd eller styrelse/ägare. I denna undersökning intervjuas sju skolledare och en person som är insatt i hur förvaltningen arbetar med frågor som rör missförhållanden. Utifrån intervjuerna har det gått att dra slutsatser och se flera gemensamma nämnare hos respondenterna, bland annat att skolledare förlitar sig mer på den egna professionen när det kommer till problemhantering än att använda sig av förvaltningens/huvudkontorets samlade expertis.
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Vasconcelos, Adriana Fernandes de. „Influência do julgamento ético, lócus de controle, clima ético organizacional e materialidade do delito sobre as intenções de Whistleblowing dos auditores internos no Brasil“. reponame:Repositório Institucional da UnB, 2015. http://dx.doi.org/10.26512/2015.12.T.19371.
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Tese (doutorado)—Universidade de Brasília, Universidade Federal da Paraíba, Universidade Federal do Rio Grande do Norte, Programa Multi-Institucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, 2015.Submitted by Albânia Cézar de Melo (albania@bce.unb.br) on 2016-01-19T15:29:59Z No. of bitstreams: 1 2015_AdrianaFernandesVasconcelos.pdf: 1873505 bytes, checksum: 6290e7ea7a5e350dbbaad776839a5cbf (MD5)
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Whistleblowing é o termo que designa a divulgação por ex-membros ou pessoas que atualmente se encontram em uma organização, acerca de atos considerados ilegais, imorais ou ilegítimos, a pessoas ou entidades que possam tomar medidas para cessar e/ou punir tais ações. A denúncia de irregularidades tem atraído à atenção de empresas e Governos após a ocorrência de grandes fraudes corporativas, como a Enron, em 2001, e desde então tem sido foco de muitas pesquisas, em diversos países do mundo, envolvendo a denúncia por parte de contadores, auditores externos e internos, e outros funcionários das empresas. Tendo em vista o livre acesso a informações e o papel do auditor interno em uma entidade, como sujeito ativo na prevenção e detecção de irregularidades corporativas, e entendendo-se o Whistleblowing como um comportamento de tomada de decisão ético que envolve diversos fatores, este trabalho teve como objetivo analisar como os fatores julgamento ético, lócus de controle, clima ético organizacional e materialidade do problema influenciam as intenções de Whistleblowing dos auditores internos no Brasil. Para alcançar este objetivo, foi conduzida aplicação de questionário, obtendo-se uma amostra de 424 auditores internos. A Teoria do Comportamento Pró-Social e Teoria do Comportamento Planejado foram utilizadas como base teórica do estudo. A pesquisa, de caráter qualitativo e quantitativo, utilizou-se da análise de correspondência múltipla, regressão logística e análise de equações estruturais para identificar e explicar as relações existentes entre as denúncias, interna e externa, e as variáveis escolhidas no estudo. Os resultados demonstram que: (1) A denúncia interna é influenciada positivamente com a materialidade do delito, o que demonstra que quanto maior o desvio ou roubo cometido no ato ilegal, maior a intenção de denúncia; (2) O lócus de controle interno, quando o sujeito identifica seu comportamento como decisivo para resolução de algum dilema, também se mostrou como uma variável importante na explicação do comportamento de denúncia; (3) O julgamento ético não se mostrou uma variável significativa na intenção de denúncia dos auditores internos, no entanto níveis mais elevados dos julgamentos éticos (equidade, contratualismo e relativismo) mostraram-se próximos à intenção de denúncia na análise de correspondência múltipla; (4) Dos cinco tipos de clima ético, apenas o instrumental e independência interferem de modo significativo da denúncia interna, sendo o primeiro positivamente e o segundo negativamente; (5) No que diz respeito à denúncia externa, apenas materialidade mostrou-se como variável de influência, demonstrando uma dificuldade maior em explicar os fatores que explicam o comportamento dos auditores internos quanto à decisão de efetuar a denúncia externamente à entidade. Desta forma, o presente estudo fornece contribuição empírica para que empresas de diversas naturezas possam incorporar sistemas que incentivem a denúncia, de forma a se protegerem das perdas geradas pelas fraudes.
Whistleblowing is the technical term for the disclosure of former members or people who are currently in an organization, on acts considered illegal, immoral or illegitimate, to persons or entities that may do something to cease and/or punish such actions. Whistleblowing has attracted the attention of companies and governments as a consequence of corporate frauds such as Enron in 2001 and since then this field has been the focus of much research in several countries, involving a complaint by accountants, external and internal auditors, and other types of employees. Given the free access to information and the role of internal auditor in a company, as an active subject in the prevention and detection of corporate irregularities, and understanding Whistleblowing as an ethical decision-making behavior that involves many factors, this work aims to analyze how factors as ethical judgment, locus of control, organizational ethical climate and materiality influences internal auditors’ Whistleblowing intentions in Brazil. To accomplish this, a questionnaire-based research was conducted, yielding a sample of 424 internal auditors. The Theory of Pro-Social Behavior and Theory of Planned Behavior are used as theoretical basis of the study. The research, characterized as qualitative and quantitative, used multiple correspondence analysis, logistic regression analysis and structural equation modeling to identify and explain the relationship between the complaints, internal and external, and the variables selected in the study. The results shows that: (1) internal reporting is positively influenced with the materiality of the offense, which demonstrates that the greater the deviation or theft committed the illegal act, the greater the intention to withdraw; (2) The internal locus of control, when the subject identifies his behavior as a key to solving any dilemma, also proved to be an important variable in reporting behavior of the explanation; (3) The ethical judgment was not a significant variable in the intention to withdraw the internal auditors, however higher levels of ethical judgments (equity, contractualism and relativism) showed up near denunciation of intent in multiple correspondence analysis; (4) Of the five types of ethical climate, only the instrumental independence and interfere significantly from the internal complaint, the first positive and the second negative; (5) With regard to external complaint, only materiality proved to be an influence variable, demonstrating a greater difficulty in explaining the factors that explain the behavior of internal auditors when deciding to make a complaint externally to the organization. Thus, this study provides empirical contribution to various kind of businesses can incorporate systems that encourage the complaint in order to protect themselves from losses caused by fraud.
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Démoulain, Matthieu. „Nouvelles technologies et droit des relations de travail : essai sur une évolution des relations de travail“. Thesis, Paris 2, 2012. http://www.theses.fr/2012PA020037.
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De Kheops à Internet, des nanotechnologies à la téléportation, les nouvelles technologies rythment la vie des hommes. Fruits de leur intelligence, outils de grands travaux, moteurs de diffusion des savoirs, elles sont cause et effet des progrès de l’humanité. Innervant les relations de travail subordonnées comme tous les compartiments de la société, elles retiennent l’attention du juriste tant elles sont susceptibles de remodeler l’organisation de l’entreprise, de provoquer l’exclusion de la communauté de travail (au moins autant que de rapprocher ceux qui la composent), de provoquer l’entremêlement des vies personnelle et professionnelle. Nul compartiment du droit des relations de travail n’échappe à la pression des nouvelles technologies : au recrutement des salariés elles peuvent donner un nouveau visage ; à la conclusion du contrat de travail elles peuvent offrir instantanéité et dématérialisation ; au temps de son exécution elles imposent normes de sécurité (pour que, de chacun, le corps soit préservé) et normes de vie (pour que, de chacun, l’âme et l’esprit demeurent hors du champ de lecture de l’employeur). Et que dire du jeu de relations collectives remodelées à coup de communications syndicales dématérialisées, de vote électronique, de réunions virtuelles d’instance de représentation du personnel ? Le paysage se transforme. Le corpus normatif, parfois, peine à suivre. Le temps des diseurs de droit n’est pas celui de la science. Mais la science ne peut aller sans que le législateur et le juge, un jour, s’en saisissent. D’intérêts contradictoires où s’entremêlent impératif d’évolution (de l’entreprise) et de protection (du salarié), il leur appartient d’assurer la conciliationOver the centuries, from Cheops to the Internet and from nanotechnology to teleportation, new technologies have constantly been at the centre of individuals’ lives. Produced by human intelligence, they appear to be a key to innovation, a tool for the dissemination of knowledge and they enable the progress and evolution of mankind. These new technologies obviously drew lawyers’ attention as they have a direct impact on society as a whole, but also more specifically on the relationship between employers and employees. Moreover, they tend to reshape the organisation of corporations and lead to the entanglement of professional and private life. As a matter of fact, labour law is under pressure: recruitment procedures can be altered by new technologies, the conclusion of employment contracts is nowadays electronic and instantaneous, and security and privacy rules have been established (not to mention electronic trade union communications, e-voting or e-meetings for staff representative bodies). In short, the whole framework is changing. Unfortunately, lawmakers are usually overtaken by events as science and law evolve at a very different pace. However, sooner or later, legal boundaries are set. Currently, courts’ main challenge is to try to make technological progress and protection of employees compatible
Bücher zum Thema "Internal whistleblowing"
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Brown, A. J. Whistleblowing in the Australian Public Sector: Enhancing the theory and practice of internal witness management in public sector organisations. Canberra: ANU Press, 2008.
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Brown, A. J., Hrsg. Whistleblowing in the Australian Public Sector: Enhancing the theory and practice of internal witness management in public sector organisations. ANU Press, 2008. http://dx.doi.org/10.22459/waps.09/2008.
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Roger, Mccormick, und Stears Chris. Part IV Regulatory and Other Developments in the UK 2010‒2016, 15 Individual Accountability. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198749271.003.0016.
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A defining characteristic of post-financial crisis regulatory reforms is the focus on reinforcing individual accountability. The reforms aim to bridge a perceived ‘evidentiary gap’ in situations where there is a case for placing personal responsibility on individuals within financial institutions in relation to misconduct manifested within their area of responsibility, but due to the structural and operational complexities of the institution, an enforcement action/prosecution is not likely to succeed. This chapter summarises the most salient of ‘individual accountability’-focused reforms, either under consideration or fully/partially implemented. This includes a new, enhanced, framework for the assessment of individuals’ fitness and propriety and the internal (and/or regulatory) approval of them to perform certain roles; subtle changes to the enforcement approach of the Financial Conduct Authority; the introduction of new criminal offences for misconduct in senior office and the facilitation of financial crimes; and the reinforcement of whistleblowing procedures within firms.
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Lehmkuhl, Marianne Johanna, und Frank Meyer, Hrsg. Das Unternehmen im Brennpunkt nationaler und internationaler Strafverfahren. Nomos Verlagsgesellschaft mbH & Co. KG, 2020. http://dx.doi.org/10.5771/9783748910596.
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Der Band enthält die Vorträge renommierter Praktiker und Rechtswissenschaftler aus Deutschland, Österreich und der Schweiz der Unternehmensstrafrechtlichen Tage, die sich rechtsvergleichend und aus verschiedenen Perspektiven den verfahrensrechtlichen Herausforderungen für Unternehmen widmen. Besondere Aufmerksamkeit erfuhren dabei die Suche nach übergreifenden, einhegenden Rechtsprinzipien sowie die Verfahrens- und Vertretungsrechte des Verbandes. Auch rechtspolitisch kontroverse Instrumente wie Whistleblowing und interne Ermittlungen wurden eingehend behandelt. Themenübergreifend wurden dabei nicht nur unterschiedliche Ansätze und Rechtslagen in Deutschland, Österreich und der Schweiz deutlich, sondern auch Möglichkeiten und Desiderata im Umgang mit den Herausforderungen mehrgleisiger, multidisziplinärer Sanktions- und Aufsichtsverfahren. Mit Beiträgen von Magdalena Heyder, Heiner Hugger, Christoph Knauer, Cathrine Konopatsch, Flavio Romerio, Helmut Satzger, Thomas Schröder, Stefan Schumann, Gerson Trüg, Bernhard Weratschnig
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Hacker, Hoaxer, Whistleblower, Spy: The Many Faces of Anonymous. London, England: Verso, 2014.
Den vollen Inhalt der Quelle findenBuchteile zum Thema "Internal whistleblowing"
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Lombard, Sulette, und Vivienne Brand. „External Regulation and Internal Whistleblowing Frameworks: An Australian Perspective“. In Corporate Whistleblowing Regulation, 113–32. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-0259-0_5.
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„Whistleblowing Policy“. In Corporate Fraud and Internal Control, 343–45. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119203889.app3.
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„Whistleblowing and raising concerns“. In A Guide to Conducting Internal Investigations. Bloomsbury Professional, 2021. http://dx.doi.org/10.5040/9781526506115.chapter-018.
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Donkin, Marika, Rodney Smith und A. J. Brown. „How do officials report? Internal and external whistleblowing“. In Whistleblowing in the Australian Public Sector: Enhancing the theory and practice of internal witness management in public sector organisations. ANU Press, 2008. http://dx.doi.org/10.22459/waps.09/2008.04.
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Awofeso, Niyi. „Whistleblowing to Expose Criminal Activity in the Health Sector“. In Encyclopedia of Criminal Activities and the Deep Web, 318–33. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-5225-9715-5.ch021.
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A whistleblower is an employee who alleges wrongdoing by his or her employer (or any organization) of the sort that violates public law or tends to adversely affect the public or at least some members of the concerned organization. The World Health Organization cites healthcare-related fraud as one of 10 leading causes of inefficiency in health systems. Despite the potential of whistleblowing to reduce healthcare fraud and unearth criminal negligence with respect to patient safety, it remains a highly controversial approach for exposing criminal activity and improving patient safety in the health sector. This chapter discusses the main aspects of healthcare fraud as well as the potential of whistleblowing to address such widespread health system deficiencies, particularly those cybersecurity-related. The author favours internal whistleblowing for criminal misdeeds in the health sector as a first resort. Veracity of whistleblowing allegations should not be taken for granted, and due process must be accorded all individuals accused of criminal negligence or fraud.
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Brown, A. J., Evalynn Mazurski und Jane Olsen. „The incidence and significance of whistleblowing“. In Whistleblowing in the Australian Public Sector: Enhancing the theory and practice of internal witness management in public sector organisations. ANU Press, 2008. http://dx.doi.org/10.22459/waps.09/2008.02.
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Smith, Rodney, und A. J. Brown. „The good, the bad and the ugly: whistleblowing outcomes“. In Whistleblowing in the Australian Public Sector: Enhancing the theory and practice of internal witness management in public sector organisations. ANU Press, 2008. http://dx.doi.org/10.22459/waps.09/2008.05.
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Brown, A. J., und Jane Olsen. „Internal witness support: the unmet challenge“. In Whistleblowing in the Australian Public Sector: Enhancing the theory and practice of internal witness management in public sector organisations. ANU Press, 2008. http://dx.doi.org/10.22459/waps.09/2008.09.
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Roberts, Peter. „Evaluating agency responses: comprehensiveness and the impact of whistleblowing procedures“. In Whistleblowing in the Australian Public Sector: Enhancing the theory and practice of internal witness management in public sector organisations. ANU Press, 2008. http://dx.doi.org/10.22459/waps.09/2008.10.
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Ceva, Emanuela, und Maria Paola Ferretti. „Opposing political corruption“. In Political Corruption, 169–97. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780197567869.003.0006.
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The principal resources for opposing political corruption should be internal to a public institution. When, upon scrutinizing a possible deficit of office accountability, political corruption becomes manifest, new anticorruption obligations ensue for officeholders. Anticorruption is the response officeholders should give to political corruption as an interrelated group. Anticorruption thus understood designates the practices of self-correction officeholders should follow to restore the normative order of just interactions constitutive of their institution. The chapter discusses, from this point of view on anticorruption, various practices of answerability such as codes of conduct, transparency provisions, mutual supervision, and whistleblowing.
Konferenzberichte zum Thema "Internal whistleblowing"
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Cheisviyanny, Charoline, und Fefri Indra Arza. „Whistleblowing Intention of Internal Governmental Auditors In Padang“. In Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/piceeba2-18.2019.1.
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Theotama, Gracella. „Retaliation, Seriousness of Wrongdoing, and Whistleblowing: An Experimental Study in Internal Governmental Auditor“. In Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.13-8-2019.2294250.
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Khanifah, Khanifah, Atieq Amjadallah Alfie und Maeni. „The Intention of Whistleblowing: The Effect of Professional Commitments, Organizational Commitments, Legal Protection, Reward, Level of Religiousity, and Moral Intensity of Internal Auditor(Case Study at Primary Tax Office in Semarang)“. In Proceedings of the 3rd Annual International Seminar and Conference on Global Issues (ISCoGI 2017). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/iscogi-17.2019.39.
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