Relevant bibliographies by topics / Whistle blowing – Pakistan

Academic literature on the topic 'Whistle blowing – Pakistan'

Author: Grafiati
Published: 10 December 2022
Last updated: 28 January 2023

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Journal articles on the topic "Whistle blowing – Pakistan"

1

Yousaf, Waseem, and Raheel Jamil. "Does Moral Intensity effect the Whistleblowing Intentions." iRASD Journal of Management 2, no. 2 (December 31, 2020): 84–99. http://dx.doi.org/10.52131/jom.2020.0202.0019.

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The present study investigates the nexus between whistle-blowing triangle having components like Pressure/Financial Incentives, Opportunity, rationalization, and whistle-blowing intentions by focusing the moral intensity playing a moderating role in the Pakistani context to enhance the body of information on this subject by giving observational demonstrate. The sample in this research is taken from the Karachi Stock Exchange of Pakistan registered audit firms. PLS-PM method based analysis results found a significant relationship between whistle-blowing triangle components, whistle-blowing intentions, and moral intensity. We found that the most significant predictor of the auditor’s intentions to report the wrongdoing in Pakistan is an opportunity. Pressure/Financial Incentives and rationalization, the other components of the whistle-blowing triangle, also play a vital role in assisting the auditor’s whistle-blowing intentions. These investigation findings proposed that an opportunity is the priority factor for enhancing the auditor’s whistle-blowing intentions in Pakistan. Our results also concluded that the moral intensity significantly and positively moderates this relation among the whistle-blowing triangle and intentions to report the wrongdoing. This study also provides insights to the society in better understanding the whistle-blowing concept, an issue neglected by society.
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2

Waqar Dilshad, Muhammad Irfan, Syed Muhammad Kamran Javed, and Zeenat Aftab. "Empirical Evidence of Forensic Auditing and Whistleblower on Fraud Control, Organizational Performance; A Case Study of Public and Private Sectors of Pakistan." Journal of Accounting and Finance in Emerging Economies 6, no. 4 (December 4, 2020): 937–47. http://dx.doi.org/10.26710/jafee.v6i4.1417.

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Aim of the Study: Fraud proceeds to be a genuine obstacle to the survival and fruitful operations in business organizations hence requiring that they create vigorous measures to as much as conceivable diminish the event. The over required the require for this think about which examined the relationship between forensic and the whistle blowing of fraud control and organization performance within the public and private sector in Pakistan. Forensic reviewing may be a quickly developing field of bookkeeping that includes an investigative fashion of bookkeeping utilized to disclose the exercises of people or the corporate sector. Pakistan public and private sectors are more vulnerable to fraud these days. This article evaluates the relationship between forensic audit or whistle blowing on fraud control and organization performance in the public or private sector and assessed the most effective relationship between whistle blowing and forensic auditing as it regards fraud unearthing. Research Methodology: The research will embrace the deductive approach under positivism paradigm. The study adopted a survey design of research in cross-section.Data Analysis:For data collection, 230 questionnaires distributed to financial public and private sectors and 211 questionnaires were got completed. Females were 24 of 211 (f=11.4%) and males were 187 of 211 (f= 88.6%) . data were analyzed using Correlation and regression techniques by SPSS 20. The findings forensic audit and whistle blowing has a positive relationship with fraud control and organization performance.Conclusion and Recommendation:The study was conducted in Multan, Pakistan due to time and cost constraints. The forensic audit should be included in the statutory audit. Forensic auditors should be included in during audit in the audit team. Professional accounting bodies in Pakistan should train their members to become forensic auditors. Forensic auditing should be made a field of specialization in our higher institution especially in the postgraduate school and business institutions.
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3

Bashir, Sajid, Hamid Rafiq Khattak, Ayesha Hanif, and Sara Naseer Chohan. "Whistle-Blowing in Public Sector Organizations: Evidence From Pakistan." American Review of Public Administration 41, no. 3 (August 18, 2010): 285–96. http://dx.doi.org/10.1177/0275074010376818.

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4

Niazi, Abdul Aziz Khan, Tehmina Fiaz Qazi, Irfan Ali, and Rashid Ahmad. "Prioritizing determinants of effective whistle blowing (WB)." International Journal of Law and Management 62, no. 3 (April 8, 2020): 213–30. http://dx.doi.org/10.1108/ijlma-10-2017-0244.

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Purpose In current vista of corporate governance (CG), whistleblowing (WB) has become critical for practitioners, researchers and other stakeholders. This study aims to identify, prioritize and analyze the interrelationships of determinants of effective WB on the basis of opinion of a medium-sized panel of experts. Design/methodology/approach It is a cross-sectional descriptive study conducted in the field setting. A self-administered structured questionnaire was used to collect primary data from the respondents. This study follows an interpretive structural modeling (ISM) approach. Findings This study found that the factor “specific law for WB” has maximum driving power but minimum dependence and occupies bottom level (the most critical level) in the ISM model. The Matrice d’Impacts Croisés Multiplication Appliquée á un Classement analysis revealed that there is no autonomous and dependent factor in the model. There are eight linking factors and only one independent factor. Research limitations/implications The study found that the factor “specific law for WB” has maximum driving power but minimum dependence and occupies bottom level (the most critical level) in the ISM model. The Matrice d'Impacts Croisés Multiplication Appliquée á un Classement analysis revealed that there is no autonomous and no clear-cut dependent factor in the model. There are eight linking factors out of which five have high dependence as well, and there is only one independent factor. Practical implications This study has ensued in identification of significant challenging issues in WB and in development of interrelationships to gain insights into priority of these issues. This study uses limited primary data in context of Pakistan; therefore, generalizability of the findings is limited. Originality/value This study presents a novel theoretical and conceptual model focused on effective WB. The value of the study on effective WB is highly relevant for today’s complex organizations but incipient in literature. The insights provided by the study have vital importance for corporations to embark on the regime of reforms in CG.
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5

Ali, Naheeda, and Kanwal Iqbal Khan. "Identification and Protection of Corporate Whistle-blowers: A Legal Perspective." Journal of Accounting and Finance in Emerging Economies 8, no. 1 (March 31, 2022). http://dx.doi.org/10.26710/jafee.v8i1.2204.

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Purpose: Internal audit, management review, and account reconciliation are popular tools for combating corporate fraud, but whistle-blowing is the most prevalent. Whistle-blowers frequently fear reprisal from coworkers and bosses. That is why they require protection and support. Many international organizations have advocated that countries adopt regulatory frameworks for protecting whistle-blowers. Therefore, the current study investigates the notion of whistle-blowing to compare it to Public Interest Disclosure Act 2017 of Pakistan, which was enacted. It identifies the influence of legal and ethical cultural norms in organizations on whistle-blowing behaviour. Design/Methodology/Approach: Qualitative method was used to analyze statutes, local and international protocols, rules and regulations of Pakistan and developed countries. Findings: The results suggest that the development of legal and ethical culture in a business may inspire whistle-blowing, and whistle-blowers may feel psychologically safe when reporting wrongdoings. Further, whistle-blowers must be legally supported and encouraged to function as corporate monitors, discouraging wrongdoers to the point of elimination. Implications/Originality/Value: It is suggested that the Act be revised to address the existed flaws. The Act is specifically amended to cover private-sector whistle-blowers, and an impartial, external reporting channel is established under one of the existing specialized organizations that deal with fraud. In particular, anti-corruption bodies, like National Accountability Bureau, has established as an external reporting and investigative channel.
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6

Khalil, M. Kashif, and Danish Ahmed Siddiqui. "How Ethical Climate Affects Whistle Blowing Intention in Pakistan: Moderated Mediatory Framework." SSRN Electronic Journal, 2021. http://dx.doi.org/10.2139/ssrn.3941629.

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7

Ijaz, Beenish. "Problems and Consequences of Whistle Blowing: single instrumental case study of a whistle blower in public sector institution in Punjab, Pakistan." Journal of Development and Social Sciences 3, no. II (June 30, 2022). http://dx.doi.org/10.47205/jdss.2022(3-ii)30.

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8

Riaz, Adnan, Syed Tauqeer Hussain Shah, Malik Muhammad Afzal, and Muhammad Arif Khattak. "The Relationship between Ethical Leadership and Whistle-Blowing: The Moderating Effects of Job Security and Affective Commitment." Journal of Management and Research 9, no. 1 (July 19, 2022). http://dx.doi.org/10.29145/jmr/91/09.

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The present study examines the positive impact of ethical leadership on whistleblowing. The study further investigates the role of job security and affective commitment as moderators on the relationship between ethical leadership and whistleblowing. This study examined the fundamental moderating mechanism, which is unique because no such mechanism has been investigated in previous research. A cross-sectional representative sample of 285 Federal Government employees from various Ministries/Divisions and the Benazir Income Support Programme, a corporate body and a renowned social safety net under the Federal Government of Pakistan, was collected. Of the 285 questionnaires, only 241 were deemed useable and were analyzed. A statistical analysis was carried out through correlation, descriptive, and moderated regression analysis. The results supported the first three hypotheses that ethical leadership and whistleblowing had a positive relationship. Furthermore, job security moderated the positive relationship between ethical leadership and whistleblowing, such that the relationship is stronger for employees with high job security and weaker for employees with low job security. Affective commitment also moderated the relationship directly meaning that the relationship is stronger when the affective commitment is strong and weaker when it is weak. Discussion, implications, limitations, and future directions have been suggested in accordance with the results of the study.
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9

Saeed, M. Farrukh, and Danish Ahmed Siddiqui. "The Effect of Roles, Intent to Serve the Public Interest and Organizational Fit on Accounting Professionals’ Perceptions of Their Firms’ Ethical Environment, Reporting Intent, and Whistle Blowing: Evidence from Pakistan." SSRN Electronic Journal, 2020. http://dx.doi.org/10.2139/ssrn.3755247.

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