TY - JOUR
T1 - Whistleblowing on accounting-related misconduct
T2 - a synthesis of the literature
AU - Lee, Gladys
AU - Xiao, Xinning
PY - 2018/12/1
Y1 - 2018/12/1
N2 - 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.
AB - 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.
KW - Accounting misconduct
KW - Financial misconduct
KW - Fraud
KW - Literature review
KW - Whistleblowing
KW - Whistleblowing retaliation
UR - http://www.scopus.com/inward/record.url?scp=85043996196&partnerID=8YFLogxK
U2 - 10.1016/j.acclit.2018.03.003
DO - 10.1016/j.acclit.2018.03.003
M3 - Article
AN - SCOPUS:85043996196
SN - 0737-4607
VL - 41
SP - 22
EP - 46
JO - Journal of Accounting Literature
JF - Journal of Accounting Literature
ER -