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- Title
Exploring International Whistleblower Behaviors and Legislation.
- Authors
Seitz, Jamie L.; Bueltel, Brett L.
- Abstract
The Association of Certified Fraud Examiners (ACFE) reported that tips are the most common detection method for cases of occupational fraud. Approximately 42 percent of the cases discovered were detected due to tips. Management review and internal audit were responsible for uncovering 16 percent and 14 percent of the cases, respectively. The remaining 43 percent of discovered cases were detected by accident, account reconciliations, document examinations, external audit functions, surveillance and monitoring, law enforcement, IT controls, and confession. Based on this data, tips from whistleblowers are by far the most efficient mechanism to detect fraudulent behavior (Association of Certified Fraud Examiners, 2014). The discussion relating to international whistleblower behaviors and the related protections seem to be missing in the current literature. With the passage of whistleblower protections in the Untied States and an increase of foreign registrants and multinational companies, a review needs to be completed to understand international whistleblower behaviors and the related legislation to ultimately determine if and what protections exist internationally.
- Subjects
LEGAL status of whistleblowers; ASSOCIATION of Certified Fraud Examiners; RATING of executives; INTERNAL auditing; LAW enforcement
- Publication
Global Journal of Contemporary Research in Accounting, Auditing & Business Ethics, 2018, Vol 4, Issue 1, p611
- ISSN
2311-3162
- Publication type
Article