An examination into the perceived importance of different fraud and financial misconduct report recipient characteristics
Many organisations continue to struggle with combating fraudulent activity. While there are a number of internal controls that can be put in place to reduce the risk of financial wrongdoing occurring, once someone has circumvented these internal controls, it is often whistle-blowing that brings the ongoing wrongdoing to the organisation’s attention. The importance of whistle-blowing can be seen in the protections against retaliation offered to those willing to come forward and report financial wrongdoing. The motivation for this study arises from the limited attention in previous literature given to report recipients as an important factor in motivating whistle-blowing intentions amongst employees.
Principal supervisor: Prof. Ellie Chapple