Financial Crime World

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Whistleblowing and Corruption: A Review of Academic References

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Introduction

Whistleblowing and corruption are complex issues that have garnered significant attention from researchers and scholars. The following references provide a snapshot of recent studies on whistleblowing and corruption, covering various topics and perspectives.

Influencing Factors on Whistleblowing

Organizational Justice and Accountant Whistleblowing

  • Research suggests that organizational justice plays a crucial role in shaping accountant whistleblowing behavior.
  • A study published in the Journal of Business Ethics found that perceived distributive, procedural, and interactional justice can influence accountants’ willingness to report unethical behavior.

Perceptions of Justice and Whistleblowing

Catalysts for Whistleblowing by Trainee Auditors

  • A study conducted by researchers in the Journal of Accounting Education explored the relationship between perceptions of justice and whistle-blowing intentions among trainee auditors.
  • The findings indicate that perceived procedural justice can serve as a catalyst for whistleblowing behavior among this group.

Theory of Planned Behavior and Whistleblowing Intention

Understanding Whistleblowing Decision-Making

  • A study published in the Journal of Business Research applied the theory of planned behavior to investigate the factors influencing whistle-blowing intentions.
  • The results suggest that subjective norms, perceived behavioral control, and attitude towards whistleblowing are significant predictors of whistle-blowing intention.

Conclusion

The studies highlighted above demonstrate the importance of considering various factors when examining whistleblowing and corruption. By understanding the complex relationships between organizational justice, perceptions of justice, and whistleblowing intentions, researchers and policymakers can develop more effective strategies to encourage whistleblower reporting and prevent corruption.