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

IF 1.1 Q3 BUSINESS, FINANCE

Journal of Accounting Literature Pub Date : 2018-12-01 DOI:10.1016/j.acclit.2018.03.003

Gladys Lee , Xinning Xiao

引用次数: 74

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.

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会计相关不当行为的举报:文献综述

告密者因揭露安然(Enron)、奥林巴斯公司(Olympus Corporation)和世通(WorldCom)等全球公司的财务丑闻而受到赞誉。尽管对举报的支持和激励越来越多，但人们普遍不愿举报。因此，本研究的目的是回顾:(1)内部举报和外部举报对会计不当行为的决定因素;(2)美国关于会计不当行为的举报立法和相关研究;(3)举报对公司和举报人的影响。在每个领域内，对未来的研究提出了建议。

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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来源期刊

Journal of Accounting Literature BUSINESS, FINANCE-

CiteScore

6.50

自引率

0.00%

发文量

期刊介绍： The objective of the Journal is to publish papers that make a fundamental and substantial contribution to the understanding of accounting phenomena. To this end, the Journal intends to publish papers that (1) synthesize an area of research in a concise and rigorous manner to assist academics and others to gain knowledge and appreciation of diverse research areas or (2) present high quality, multi-method, original research on a broad range of topics relevant to accounting, auditing and taxation. Topical coverage is broad and inclusive covering virtually all aspects of accounting. Consistent with the historical mission of the Journal, it is expected that the lead article of each issue will be a synthesis article on an important research topic. Other manuscripts to be included in a given issue will be a mix of synthesis and original research papers. In addition to traditional research topics and methods, we actively solicit manuscripts of the including, but not limited to, the following: • meta-analyses • field studies • critiques of papers published in other journals • emerging developments in accounting theory • commentaries on current issues • innovative experimental research with strong grounding in cognitive, social or anthropological sciences • creative archival analyses using non-standard methodologies or data sources with strong grounding in various social sciences • book reviews • "idea" papers that don''t fit into other established categories.