Whistleblowing System: The Effective Solution to Prevent Financial Accounting Fraud?

Owner Pub Date : 2024-03-31 DOI:10.33395/owner.v8i2.2316
Kintan Kartika Sari
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Abstract

The whistleblowing system and internal company management are crucial in supporting the growth of integrity and good corporate governance. This research aims to identify the factors affecting implementing a whistleblowing system in preventing financial fraud and its relationship with good corporate governance. The method used is a Systematic Literature Review involving the search for relevant articles and publications based on predetermined inclusion and exclusion criteria. Using studies from the last five years from Emerald, Sinta Sage, Springer, Taylor & Francis, Korea Science, and Frontiers, 19 studies were selected. The literature analysis found that organizational support, protection for whistleblowers, an ethical work environment, and internal factors such as attitudes and motivations, as well as external factors like company size and organizational culture, are crucial to the effectiveness of the whistleblowing system. The conclusion of this research underscores that the whistleblowing system plays a key role as a moderating variable in the relationship between the influencing factors and good corporate governance, offering practical recommendations for developing and implementing an effective whistleblowing system. This research provides valuable contributions to the development of knowledge in accounting and finance as well as management practices and corporate policies, emphasizing the importance of a supportive environment and adequate protection for whistleblowers.
举报系统:防止财务会计欺诈的有效解决方案?
举报制度和公司内部管理对于支持诚信的发展和良好的公司治理至关重要。本研究旨在确定影响实施举报制度以防止财务欺诈的因素及其与良好公司治理的关系。采用的方法是系统性文献综述,包括根据预先确定的纳入和排除标准搜索相关文章和出版物。通过对 Emerald、Sinta Sage、Springer、Taylor & Francis、Korea Science 和 Frontiers 中最近五年的研究进行分析,共筛选出 19 项研究。文献分析发现,组织支持、对举报人的保护、合乎道德的工作环境、态度和动机等内部因素以及公司规模和组织文化等外部因素对举报制度的有效性至关重要。本研究的结论强调,在影响因素与良好公司治理之间的关系中,举报制度作为调节变量发挥着关键作用,为制定和实施有效的举报制度提供了切实可行的建议。这项研究为会计和财务知识以及管理实践和公司政策的发展做出了宝贵贡献,强调了支持性环境和充分保护举报人的重要性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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