...
  • 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Journal of Business Ethics >Categorization of Whistleblowers Using the Whistleblowing Triangle
【24h】

Categorization of Whistleblowers Using the Whistleblowing Triangle

机译：使用举报三角形的举报人分类

获取原文
获取原文并翻译 | 示例
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

In view of recent studies that identified certain interest groups as potential whistleblowers, we propose an integrative conceptual framework to examine whistleblower behavior by whistleblower type. The framework, dubbed the whistleblowing triangle, is modeled on the fraud triangle and is comprised of three factors that condition the act of whistleblowing: pressure, opportunity, and rationalization. For a rich examination, we use a qualitative research framework to analyze 11 whistleblowing cases of corporate financial statement fraud in Canada that were publicly denounced between 1995 and 2012. Our analysis indicates that whistleblowers are not only insiders (employees, managers, and shareholders involved in management) but also outsiders [financial analysts (short sellers), auditing firms, journalists, politicians, customers, and investors]. It also suggests that a dynamic relation may exist between whistleblowers. In addition, our findings show that most whistleblowers opt for external channels when they fail to receive an adequate response from management, seek media exposure, are interested in financial benefits resulting from the act of whistleblowing (short sellers), or are interested in protecting their investment. Lastly, we propose categorizing whistleblowers into four conceptual types: protective, skeptical, role-prescribed, and self-interested.
机译：鉴于最近的研究确定了某些兴趣团体作为潜在的举报人，我们提出了一项综合的概念框架来审查举报人的举报人行为。该框架被称为举报的三角形，在欺诈三角形上建模，并由三个因素组成，条件举报的行为：压力，机会和合理化。对于丰富的考试，我们使用定性研究框架来分析加拿大在加拿大的11名企业财务报表欺诈案件，该框架在1995年至2012年之间公开谴责。我们的分析表明，举报人不仅是内部人（员工，经理和股东所涉及的员工）管理层，但也是外人[金融分析师（卖空者），审计公司，记者，政客，客户和投资者]。它还表明，举报人之间可能存在动态关系。此外，我们的调查结果表明，大多数举报人在未能获得管理，寻求媒体曝光时未能获得足够的响应时，大多数举报人都会对举报人（短卖家）行为产生的经济效益感兴趣，或者有兴趣保护其投资。最后，我们建议将举报人分为四种概念类型：保护，持怀疑态度，开展的角色规定和自私。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号