Effective Whistleblowing Research Articles

Implementing Forensic Audit Standards in Nigeria: Challenges and Opportunities

A few challenges the Nigerian economy is struggling with include Fraud and Corruption, Mismanagement, Inflation, and Crimes such as Cybercrimes, Terrorism, Banditry, Kidnapping, and Armed Robbery. The major objective of this study is to ascertain the challenges and opportunities of implementing forensic audit standards in Nigeria. Information was sourced secondarily using descriptive research to describe and document existing practices, and conditions regarding implementing forensic audit standards in Nigeria. The findings are that there is a need for adequate funding and investment in training for professionals. Also, there should be coordination between stakeholders such as regulators, auditors, and law enforcement agencies involved in forensic audit standards implementation. A major challenge is the lack of a legal or regulatory framework for implementing forensic audits in Nigeria. There is a need for developing laws and regulations to support the implementation of forensic audit standards. To encourage people to report fraud and corruption, there is a need for an effective whistleblowing system. Due to the weaknesses in the legal system and resistance from corrupt individuals in organizations and government institutions, there are challenges of non-compliance with forensic audit standards. There is a need for an effective and efficient legal system that can enforce forensic audit standards to sanction offenders.

Whistleblowing System and Fraud Prevention: A Literature Review

Aims: This study examines previous research literature on the effect of the whistleblowing system as a collaborative system on fraud prevention in a company or organization.
 Study Design: This study reviews the literature on fraud prevention available in various databases.
 Place and Duration of Study: Samples were taken from 10 accredited journals in Indonesia, publication date of the last 10 years from 2012 to 2021.
 Methodology: This study is a literature review study carried out in stages: determining the formulation of the problem and research questions using the PICO (Problem, Intervention, Comparison, Outcome) method, searching for articles/publications based on the inclusion and exclusion criteria that have been determined, perform analysis and synthesis of the articles that have been collected.
 Conclusion: The results of this study indicate that a whistleblowing system is a form of reporting and supervision of an organization or company. There are 4 (four) essential elements in the Whistleblowing System, namely anonymity, independence, accessibility, and follow-up. Whistleblowing System is an effective mechanism for preventing fraud. Its implementation requires the company's commitment to protecting the whistleblower's data, a transparent and responsible reporting mechanism, and evaluating and improving the system. Therefore, companies are advised to implement an effective whistleblowing system to support fraud prevention.

Whistleblowing System dan Pencegahan Fraud: Sebuah Tinjauan Literatur

This study aims to examine previous research literature on the effect of the whistleblowing system as a collaborative system on fraud prevention in a company or organization. This study uses a review of various literature on fraud prevention available in various databases. The results of this study indicate that the Whistleblowing System (WBS) is a form of illegal act reporting and supervision of an organization or company. There are 4 (four) important elements in the WBS, namely anonymity, independence, accessibility and follow-up. WBS is an effective mechanism in preventing fraud and in its implementation requires the company's commitment to protecting the whistleblower's personal data, a clear and responsible reporting mechanism and the process of evaluating and improving the system. Therefore, to support fraud prevention, companies are advised to implement an effective Whistleblowing system.

Prioritizing determinants of effective whistle blowing (WB)

PurposeIn current vista of corporate governance (CG), whistleblowing (WB) has become critical for practitioners, researchers and other stakeholders. This study aims to identify, prioritize and analyze the interrelationships of determinants of effective WB on the basis of opinion of a medium-sized panel of experts.Design/methodology/approachIt is a cross-sectional descriptive study conducted in the field setting. A self-administered structured questionnaire was used to collect primary data from the respondents. This study follows an interpretive structural modeling (ISM) approach.FindingsThis study found that the factor “specific law for WB” has maximum driving power but minimum dependence and occupies bottom level (the most critical level) in the ISM model. The Matrice d’Impacts Croisés Multiplication Appliquée á un Classement analysis revealed that there is no autonomous and dependent factor in the model. There are eight linking factors and only one independent factor.Research limitations/implicationsThe study found that the factor “specific law for WB” has maximum driving power but minimum dependence and occupies bottom level (the most critical level) in the ISM model. The Matrice d'Impacts Croisés Multiplication Appliquée á un Classement analysis revealed that there is no autonomous and no clear-cut dependent factor in the model. There are eight linking factors out of which five have high dependence as well, and there is only one independent factor.Practical implicationsThis study has ensued in identification of significant challenging issues in WB and in development of interrelationships to gain insights into priority of these issues. This study uses limited primary data in context of Pakistan; therefore, generalizability of the findings is limited.Originality/valueThis study presents a novel theoretical and conceptual model focused on effective WB. The value of the study on effective WB is highly relevant for today’s complex organizations but incipient in literature. The insights provided by the study have vital importance for corporations to embark on the regime of reforms in CG.

The Role of Incentives, Emotional Connection, and Organizational Justice in Establishing an Effective Whistleblowing System: An Experimental Study

This study examines the role of incentives, emotional connection, and organizational justice in supporting whistleblowing system. This study used 3x2x2 between-subjects experimental design. The participants are 171 accounting and banking students from universities in Yogyakarta, Indonesia, who have an adequate understanding on the duties of a management accountant. The experimental data is processed using ANOVA to compare the mean between the experimental groups. The results indicate that the incentives can encourage individuals to report a fraud on conditions of high emotional relations and low organizational justice. Furthermore, when individuals have low emotional relations and high organizational justice, there is no difference between whistleblowing intention on non-anonymous reporting channels (without incentive) as well as anonymous reporting channels

THE CONNECTIVITY OF WHISTLEBLOWING ONLINE SYSTEMBETWEENGOVERNMENT AGENCIES IN INDONESIA: A NEW ROUND OF PREVENTING AND ERADICATING CORRUPTION

This paper aims to explain the connectivity of whistleblowing online system between the Witness and Victim Protection Agency (LPSK), the Corruption Eradication Commission (KPK), and 17 ministries/institutions that hasbeen established since 2017. The challenges raised in the implementation of the whistleblowing online system are discussed in line with a case of the Ministry of Marine and Fisheries Affairs, a non-participant ministry in the connectivity of whistleblowing online system. The reason for selecting this case is to provide a different view of how a non-aligned institution within the network undertakes efforts in eradicating corruption through whistleblowing system. The discussion still leaves several obstacles to achieving an effective whistleblowing system. These constraints include insecurity of mutation in remote areas due to reporting alleged frauds and a response to a fraudulent thatconsider reasonable. This article is intended to encourage further discussion and research regarding the implementation of whistleblowing online systems in government agencies in Indonesia.

Whistleblowing System and Fraud Early Warning System on Village Fund Fraud: The Indonesian Experience

This research aims to investigate the effectiveness of village fund fraud prevention models by analyzing the implementation of the Fraud Early Warning System (FEWS) and whistleblowing system to good village governance towards clean government. This study used a descriptive qualitative research method by conducting interviews to explore more information about the problems of preventing village fund fraud. The paradigm used is the interpretive and methodology paradigm used to express meaning is phenomenology to describe and explain how behavior in the implementation of FEWS and the whistleblowing system against village fund fraud. Determination of informants was carried out with a sequential technique, namely all village officials and communities involved in managing the process of allocating village funds in Sumowono Subdistrict, Central Java Province, Indonesia as research informants. The population of this study was 105 village officials and community members from 16 villages in Sumowono District. This study shows that in managing village fund fraud, complaints about village fund fraud were mainly driven by courage from the local community in their respective villages. The strategy to reduce fraud is to provide opportunities for the community to implement FEWS and the whistleblowing system as a preventive strategy to prevent village fund fraud. FEWS and wshistleblowing system activities in village funds also face various challenges. The implementation of the FEWS and the effective whistleblowing system, the fraudsters will think again whether to continue fraud or cancel the behavior.

ELEMENTS WHICH TRIGGER EMPLOYEE'S INTENTION TO DISCLOSE FRAUD VIA A WHISTLEBLOWING SYSTEM: A CASE STUDY

Fraud is very liquid; thus, it could occur both in public sector and private institutions. The consequences of fraud could be very damaging such as the loss of assets and the ruin of a company's reputation. BPK as one of the governmental institutions in Indonesia is obliged to implement a whistleblowing system as a means to detect any fraudulent activities. It is believed that an effective whistleblowing system is likely to be credible and secure so that all employees could disclose misconducts without any hesitation. Therefore, this study aims to contribute to the novelty of the whistleblowing system which has been implemented in BPK. There are several elements to be considered in setting up a whistleblowing system namely, secrecy of the tipsters' identity, incentives, whistleblowers' protection, accessibility, training of ethical program, power owned by the addressee, the perpetrators and the potential whistleblowers, management's support as well as their response to the tips given by the employees. A questionnaire and descriptive statistical analysis are used to rank the elements from the most important to the least essential items in a whistleblowing system from the perspective of the employees in BPK. The result shows that BPK's employees consider the whistleblowers' protection as the most critical element in the system; whereas, rewards is the least factor which triggers them to blow the whistle. Those elements, however, are integral parts which complement each other in establishing an effective whistleblowing mechanism.

Effective Whistle-Blowing Mechanisms in the Public Sector

The objective of this paper is to investigate effective whistle-blowing mechanisms in the public sector. The study adopted descriptive survey research design. It collected data from both primary and secondary sources. A total of 700 questionnaires were administered out of which 672 were retrieved. These were used for analysis, employing simple random technique together with simple frequency table, Pearson’s correlation coefficient and descriptive statistics. The findings of the study show that: there is a significant relationship between whistle blowing mechanism and performance in the public sector and internal whistle-blowing mechanisms should be encouraged. The study recommends that those who are charged with responsibility in public sector should promote the system, procedures and culture of whistle blowing mechanisms, and strengthen internal reporting mechanism. This would enhance government to achieve her mission and objectives. The study concludes that whistle blowing mechanisms should be encouraged and relevant Acts should be applied judiciously.

Effective Whistle-blowing Mechanism and Audit Committee in Nigerian Banking Sector

A good done to others and clandestine acts revealed are investments that will surely ripen at the fullness of time. Whistle-blowing occupies vital role in combating fraud and corruption practices and other illegal activities in an entity. This study examines effective whistle-blowing mechanism and audit committee in Nigerian banking sector. The study employed a multi-variate regression technique as tool of analysis. A logistic regression analysis is used to estimate the relationships proposed in hypotheses. The study predicts that the Nigerian banking sector with more independent, meeting, expert, and diligent audit committees are likely to establish effective whistle blowing mechanism. The study finds a strong association between effective whistle blowing mechanism in Nigerian banking sector and audit committee independence, audit committee financial expertise, and audit committee meeting. The result of findings reveals that whistle blowing mechanism in Nigerian banking sector needs to be strengthened. Finally, the audit committee should be given the oversight duties in order to achieve desirable goals and objectives.

What Works: The Role of Confidential Integrity Advisors and Effective Whistleblowing

Whistleblowing and whistleblowers have received a great deal of attention over the last decade. By now, we know quite a bit about the whistleblower. Whistleblowing (in particular, internal reporting systems) has received less attention. When it comes to effective whistleblowing, we know least about those factors we can most easily influence. Here, the focus is on one possible part of an internal reporting system: the confidential integrity advisor (CIA). Our main research question is: What is the most effective internal reporting system and what role should the confidential integrity advisor play? The analysis of this research is based on different data sources. First, 25 CIAs from many different types of public organizations were interviewed. Second, a survey was carried out among Dutch civil servants (n = 7543). CIAs can play an important role in an effective reporting system. It is important that they are supported by management, have clear descriptions of their duties and tasks, and receive support from supervisors. To improve the effectiveness of the reporting system, addressing the role of supervisors is a logical place to start.

BEST PRACTICES FOR AN INTERNAL WHISTLEBLOWING PLATFORM (WP)

Whistleblowing is one tool, among many others, to prevent, deter and detect violations of the law or of the firm’s own ethical norms. This article presents proposals to set up an effective internal whistleblowing platform within a firm. These proposals outline the procedures that should be followed to handle whistleblowing reports. In addition, the article explains how an internal department or an externalized service should be set up to process these reports. The purpose of these proposals is to reach a satisfactory compromise between the interests of the firm in having its own values upheld, the interests of the State in securing compliance with the laws, the interests of the employees in working in an honest and safe environment, the interests of other stakeholders to be treated fairly and finally, the interests of denounced parties not to be wrongly accused.

When Is Whistleblowing in the Public Interest? Chesterton Global Ltd. & Another v Nurmohamed Leaves This Question Open

Effective whistleblowing is an essential aspect of good governance and it is therefore crucial that the rhetoric of protection matches what happens in practice. Of the changes introduced to the Public Interest Disclosure Act 1998 (PIDA) by the Enterprise and Regulatory Reform Act 2013 (ERRA), the introduction of the public interest test is arguably the most controversial. The ERRA inserts ‘is made in the public interest’ after ‘in the reasonable belief of the worker making the disclosure’ into section 43B of the Employment Rights Act 1996 (ERA), the aim of which was to reassert the original aim of the PIDA by closing the loophole in Parkins v Sodexho Ltd. (Parkins v Sodexho) where the EAT decided that section 43B(1)(b) ‘that a person has failed, is failing or is likely to fail to comply with any legal obligation’ could encompass breaches of a personal contract of employment. Although it is not in question that, in the wake of a series of disasters in the 1980s and 1990s, public interest was at the heart of the socio-political impetus for the PIDA, it is suggested that the devil here is very much in the detail. Public Concern at Work (PCAW), expressed concerns prior to the introduction of the ERRA that introducing a public interest test would ‘create confusion around the protection afforded to whistleblowers as they would have an additional legal test to meet’. Lewis makes a strong case for the removal of the public interest test, arguing that: 'a belief can only be reasonable if there are some grounds for it, but the requirement to get confirmation from others might penalize those whistleblowers who choose to act alone to safeguard themselves and others'. This article discusses the implications of the introduction of the public interest test in the light of the first Employment Appeal Tribunal (EAT) decision on the test in Chesterton.

Systemic factors moderating effective whistle blowing: An exploratory study into a public service organisation

A review of research concerning whistle-blowing suggests that it is of benefit to society; hence, sophisticated policies have been introduced to encourage whistle blowing. However, research on conditions that lead to whistle-blowers being effective in stopping wrongdoing is still developing in industrialised countries or woefully absent in developing and less developed countries. The purpose of this paper is to use survey data to examine the variables impacting on whistle-blowing using the case of a developing country. It was found that a majority of respondents believe that systemic factors moderates effective whistle-blowing. Based on these findings, we present a model of a culture contingent whistle-blowing process which considers context, content, situational variables, and outcomes. This paper has practical implications for policy makers, managers and public officials in developing democracies, especially in designing policies that consider the cultural aspects of complex open systems and exploring concerns of obvious importance practically as well as theoretically.

Effective Whistle-Blowing

Effective Whistle-Blowing

Effective-Whistle Blowing

Whistle-blowing is often assumed to benefit society at large—whether from the view of 60 Minutes or from that of the members of the nearly 40 state legislatures that have passed statutes to protect whistle-blowers. Yet empirical research on conditions that lead whistle-blowers to be effective in getting organizational wrongdoing stopped is woefully absent. Encouraging whistle-blowing is inappropriate unless a person knows something about those variables that increase the likelihood that whistle-blowing will be effective. We present a model of effective whistle-blowing, from which we derive a set of propositions, based on theory and preliminary research in the area. It is hoped that this model will provide a research agenda for exploring a question of obvious importance practically as well as theoretically.

WHEN WHISTLEBLOWING SUCCEEDS: PREDICTORS OF EFFECTIVE WHISTLE-BLOWING.

Questionnaire data from internal auditors were examined to determine those conditions that were associated with effective whistle-blowing, i.e. resulting in termination of organizational wrongdoing. Results indicated that characteristics of the individual and organization were not related to effectiveness; situational variables and power relationships were associated with effectiveness.