Whistleblowing on accounting-related misconduct: a synthesis of the literature

Gladys Lee, Xinning Xiao

Research output: Contribution to journalArticleResearchpeer-review

21 Citations (Scopus)

Abstract

Whistleblowers have been credited for uncovering financial scandals in companies globally, including Enron, Olympus Corporation, and WorldCom. Despite increasing support and incentives for whistleblowing, there generally remains reluctance to blow the whistle. Thus, the purpose of this study is to review: (1) the determinants of internal and external whistleblowing on accounting-related misconduct, (2) U.S. whistleblowing legislation on accounting-related misconduct and related research, and (3) the effects of whistleblowing on firms and whistleblowers. Within each area, suggestions for future research are offered.

Original languageEnglish
Pages (from-to)22-46
Number of pages25
JournalJournal of Accounting Literature
Volume41
DOIs
Publication statusPublished - 1 Dec 2018

Keywords

  • Accounting misconduct
  • Financial misconduct
  • Fraud
  • Literature review
  • Whistleblowing
  • Whistleblowing retaliation

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