Whistleblowing Research Articles

Legal Protection for Corruption Crime Reporters (Whistle Blower) in Bandung High Court Decision Number: 32/PID.TPK/2022/PT BDG

Legal protection for reporting witnesses in criminal acts of corruption is part of and protects human rights, because witnesses in corruption cases are considered community participation to reveal criminal acts that are very detrimental to the state, so that the state has an obligation to protect the human rights of its citizens, will However, many people do not want/reluctant to become witnesses, for the reason that there is no clear legal protection, especially for witnesses reporting criminal acts of corruption. The role of someone who reports actions around them, especially within the agency where they work, or what is known as a whistle blower is very important in efforts to eradicate corruption in Indonesia. Therefore, the whistle blowing system must continue to be improved starting from the rules and implementation. The approach method used in this research is normative juridical research, namely analyzing written law, library materials and document studies are used as the main material while field data through interviews is used as supporting/complementary data. Data Analysis, after all secondary data has been obtained through library research, as well as supporting data from interviews, examination and evaluation are carried out to determine its validity, then the data is grouped into similar data. Qualitative data is interpreted juridically, logically, systematically using deductive and inductive methods. Indonesians are still afraid to become whistle blowers, because there are many risks that must be faced, and are even difficult to avoid. Threats of demotion, suspension, even firing, will occur. In fact, reporting someone related to a corruption case to law enforcement officials could also be dangerous for him. Therefore, it is necessary to provide legal protection for whistle blowers so that people are not afraid to become whistle blowers.

Intermediated corruption under asymmetric punishment

Anecdotal evidence suggests that intermediaries who help citizens and businesses navigate the complexities of government regulatory procedures can also facilitate bribery. Moreover, it has been argued that traditional methods of detecting bribery may be ineffective in the presence of intermediaries. This paper investigates whether asymmetric punishment (viz., punishing bribe taking, but not giving) can reduce bribery when both intermediated as well direct corruption are possible and the complexity of the regulatory process is endogenous. We show that if asymmetric punishment can induce whistle blowing, then a switch from symmetric to asymmetric punishment can result in fewer bribery transactions, a reduction in regulatory complexity, and an increase in clients' gain from regulatory approvals.

Bribery and Public Procurement Performance at Mbarara City, Uganda

The study investigated the effects of bribery on public procurement performance in Uganda with a focus on Mbarara City. Specifically, the study examined how monetary bribery and non-monetary bribery influence public procurement performance at Mbarara City. A cross-sectional design adopting a quantitative approach was applied. Quantitative data was analyzed using inferential statistics (Spearman correlation, coefficient of determination and regression). Qualitative data on the other hand was analyzed using content and thematic analysis. The findings revealed a strong negative influence of bribery on public procurement performance whereby more bribery contributed to poor public procurement performance and less bribery contributed to better public procurement performance. The study recommended that municipal councils should develop mechanisms for strengthening and operationalizing available measures to combat bribery to improve public procurement performance. Such mechanisms may include encouraging whistle blowers, selection of professional and competent members on evaluation committees and reducing the bureaucracy.

Fraudulent Financial Reporting and Fraud Hexagon: Evidence from Infrastructure Companies in ASEAN

"This study aims to analyse the factors that may influence fraudulent financial reporting using the fraud hexagon model. The subjects of this study are the infrastructure sector companies listed on the stock exchanges of every ASEAN country for the period of 2019-2021. This study uses logistic regression with F-Score as the measurement for the dependent variable. The result of this study suggests that financial target, change in BOD, and CEO’s education affect fraudulent financial reporting. While financial stability, external pressure, e-procurement, electronic whistle blowing system, change in auditor, and CEO’s military or political connection do not affect fraudulent financial reporting. This study advances the knowledge of variables that may influence fraudulent financial reporting using a few new proxies for the fraud hexagon’s element, namely the e-procurement, electronic whistle blowing system, CEO’s education, and CEO’s military or political connection. The findings of this study have provided several practical implications for the company’s stakeholders to prevent fraudulent financial reporting. In the context of the fraud hexagon, this research is the first study to date that can show the significant and positive relationship between CEOs’ education and fraudulent financial reporting. The limitations of this study are the short observation period and the low R-square of the model."

The relationship between institutional climate and constructive deviance

PurposeThis study aims to explore the impact of organizational climates on constructive workplace deviance by examining staff attitudes to four dimensions of institutional climate: academic; administrative; developmental; and financial. Though carried out with exclusively academic staff working in university environments, it has considerable potential as a pilot for adaptation to the needs of managers and carers working with intellectually challenged offenders and their families.Design/methodology/approachData from a purposive (non-probability) sample of 357 academicians used in technical education in public or private organizations were collected electronically using a Likert-type questionnaire. Analytic techniques used in this study include measurement model assessment and structural equation modeling.FindingsRespondents indicated that institutional climate significantly influences employees in how they exhibit constructive deviance in their workplace behavior. Practices such as whistle blowing, prosocial rule-breaking and openly expressing their concerns are common symptoms exhibited in constructive deviant behavior. An employee who is positively influenced by the organization’s climate would stand up against any policy or activity that could disrupt or harm the company’s operations and reputation. Results imply that, of the four climate variables analysed, financial climate has the most influence on positive deviance, followed by developmental and administrative climates, with academic climate having the least influence.Practical implicationsThe current study’s target population is the academicians working as faculty members in the field of technical education, having multiple implications for the management of institutions. The findings of the study emphasize the significance of their workplace policies and ethics. Given the indication that financial climate appeared to be the most influential of the dimensions under study, this would emphasize the need to develop an environment where there is no irrelevant discrimination in pay based solely on gender, caste or creed.Originality/valueTo the best of the authors’ knowledge, this study is the first attempt to understand and describe its four key elements together as contributory factors to constructive deviance in an organization.

The Impact of Commitment, Attitude, Subjective Norm and Perception of Behavioral Control on Intention to do Whistleblowing

In institutions, the role of the whistleblower is often used to reduce the number of internal fraud that occurs, for example in goods procurement activities, asset embezzlement activities and other fraudulent activities. This research was to determine the consequence of commitment, attitude, subjective norms and perceived behavioral control on the intention to do whistle blowing in Harapan Bersama Polytechnic. This research is to make all of the information such as goods procurement to be more transparent. This research uses primary data sources obtained from distributing questionnaires to respondents, namely all employees of Harapan Bersama Polytechnic. The outcomes of this research are that there is an control of attitude variable on an intention to do the Whistle Blowing. For variable commitment, subjective norms and views of behavioral control have no effect on the aim to do the Whistle Blowing.

Supporting the Fight against Corruption in Nigeria through the Whistle Blower Policy: Challenges and Prospects

This paper examined the impact of the whistle blower policy since its inception in Nigeria. It analysed the concept of corruption and corruption perception index ranking of Nigeria by Transparency International. The paper identified the challenges of whistle blower policy in Nigeria to include the negative effect of the policy on the whistle blower, such as; victimization, witch hunting, retaliation, denial of related benefits, recrimination, suspension from work, outright dismissal from service by the employer and lack of sufficient laws to protect the whistle blower .The paper looked at the whistle blower policy as a step in the right direction towards fighting corruption in Nigeria. To this end, the paper recommended, among others, that the whistle blower protection bill should be signed into law and be adequately enforced, while other enabling laws aimed at fighting corruption should be strengthened. This will make the cost of corruption greater than the benefit as culprits would be made to face the wrath of the law no matter who is involved.

One Size Fits All? Handling Public Health and Environmental Risks in French Whistleblowing Legislation

Abstract French whistleblower legislation establishes a unified legal regime for the treatment of reports and for the protection of whistleblowers. Drawing on French whistleblower law, recently amended by the transposition of Directive 2019/1937 of 23 October 2019, this article examines whether the specific features of whistleblowing in relation to public health and environmental risks are adequately addressed by this unified regime. The article identifies four key factors for the effective handling of whistleblowing relating to public health and the environment: (1) the possibility of protecting whistleblowers who report facts gathered outside the workplace; (2) the possibility of protecting legal persons as whistleblowers; (3) the possibility of carrying out in-depth investigations to characterise the reality of the risks reported; and (4) the possibility of archiving whistleblowing in order to detect weak signals of risks over the long term. In these four areas, the article provides a nuanced diagnosis of the situation in French law and offers suggestions for improvement.

Generation gap in fraud prevention: Study on generation Z, generation X, millennials, and boomers

This study aims to empirically examine the differences of perception between generation (generation gap) in fraud prevention, which was analyzed by seven variables, namely tone of the top, anti-fraud training, code of conduct, whistle blowing system (WBS), segregation of duties, fraud risk assessment and background checking. This study used 398 questionnaires consisting of 149 gen Z respondents, 87 gen X respondents, 154 gen Y/Millennials respondents and 8 Boomers respondents. The analytical method used was Mann-Whitney test by SPSS v.26.0. The results show that there was generation gap between generations Z and X (in the tone of the top variable), between generations Z and Y (in the tone of the top variable and WBS) and between Generations X and Y (in the tone of the top variable). However, there were no generation gap between generation Z and boomers, X and boomers and Z and boomers in the overall fraud prevention variables studied. The limitation of this study was the limited number of respondents, especially from the boomer’s generation. This research is expected to provide benefits for determining anti-fraud prevention strategies that are in accordance with the character of each generation.

Whistle Blowing System (Wb-S) and Fraud Prevention and Detection in Companies: Proposing A Conceptual Model for the Protection of Whistle Blowers

Whistle Blowing System (Wb-S) and Fraud Prevention and Detection in Companies: Proposing A Conceptual Model for the Protection of Whistle Blowers

Peranan Guru Dalam Membina Karakter Peserta Didik SMA Untuk Peduli Lingkungan

The purpose of this study was to understand the role of teachers in developing environmental care personalities in high school students and to describe the implementation of a waste-free program. The type of research used is descriptive qualitative method. The tool used is about the teacher's role in developing the disposition of high school students to care about the environment through the collection of interview data, observations, and recordings in a waste-free program. The findings of this study are the teacher's role in developing students' dispositions to care for the environment in a waste-free program and carry out and carry out their roles; 1) The teacher as a motivator provides encouragement and enthusiasm to handle waste. 2) Teachers act as facilitators to guide environmental care and provide cleaning tools in every school environment. 3) The teacher acts as a whistle blower to provide information about the importance of a clean environment, especially minimizing plastic waste. 4) The teacher acts as an evaluator to evaluate the results of the waste-free program. 5) Taking the teacher as an example, namely making the teacher a good example for students, because the teacher is basically a figure who is admired and imitated. 6) Teachers as educators, namely teachers in the learning system apply environmentally friendly learning.

Deliberative democracy and the digital public sphere: Asymmetrical fragmentation as a political not a technological problem

Deliberative democracy and the digital public sphere: Asymmetrical fragmentation as a political not a technological problem

Fraud Detection and Forensic Accounting in listed Manufacturing Firms in Nigeria

This study examines fraud detection and forensic accounting in listed manufacturing firms in Nigeria. Ordinary regressions analysis was used for the analysis of the data and pre-estimation tests were carried out. Data were obtained from the structured questionnaire. The findings of this study showed that all the explanatory variables (ICS, AC and WB) have significant positive relationships with dependent variable (FA) The study concluded that there is significant positive relationship between fraud detection and forensic accounting in listed manufacturing firms in Nigeria and recommends that management of manufacturing firms should establish sound internal controls system, effective audit committee and put in place whistle blowing mechanisms.

Whistle blowing of corporate frauds in India

Whistle blowing of corporate frauds in India

A wailing wall in cyberspace: Loneliness, censorship, and collective memory – in memory of Dr. Li Wenliang, the whistle blower

As the whistle blower of the outbreak of Covid-19 in Wuhan, Dr. Li Wenliang was dismissed as the spreader of rumors and punished by the authorities. His later death from the coronavirus outraged the netizens in China on various social platforms. His post on Weibo, written by Dr. Li on the day he was finally diagnosed as infected, has thus become a wailing wall in cyberspace. It has invited millions of Weibo comments below, both from those who lost their loved ones in the outbreak and netizens in general. The post functions as a monument in cyberspace for people to commemorate the bereft in the coronavirus outbreak in Wuhan, the first place where Covid-19 was reported. Considering the transmediality of cyberspace of our modern times, the phenomenon of online mourning urges a semiotic explanation, especially when it concerns a figure who only became famous after his death. The study aims to conceptualize the dynamics of collective memory with the monument in cyberspace following the insights of Eco’s concept of “the open text”. The wailing wall in cyberspace functions as a mnemonic text for members of society, which interacts with the collective memory restored in the social sphere. Moreover, censorship also played an important role in the formation of the wailing wall. All these features are brought together to make the wailing wall in the cyberspace a unique spectacle in online culture, which paves the way for further discussions in the future.

Whistleblowing case law in Ireland: loss, litigation, and lessons learned

The purpose of the Protected Disclosures Act 2014 is to provide protection to workers who make protected disclosures. The question arises, however, is it fulfilling this purpose? To answer this, an analysis of the case law under the Act between 15 July 2014 and 15 July 2020 was undertaken. Specific issues were assessed, including, the forum where the claim was brought, the type of claim, and the success rate. The case law analysis establishes that employees, as opposed to workers other than an employees, are much better protected under the Act. It is argued that this inequity needs to be addressed through statutory amendments so that there is parity of protection afforded to all workers who make protected disclosures.

PERILAKU KORUPTIF PELAKU TINDAK PIDANA KORUPSI DALAM PERSPEKTIF KRIMINOLOGI DAN VIKTIMOLOGI

Cases of corruption are still often heard in the media. There were 553 cases of corruption that were prosecuted by the KPK in 2021. Corruption during the reformation period is now increasingly widespread. There are several problems in eradicating corruption in Indonesia. Corruptive behavior in this article is discussed using the approach of criminology and victimology. The author uses a qualitative research method with a normative juridical type. Corruption is classified as a white-collar crime, where the perpetrators do not care about state losses. Criminal sanctions and administrative sanctions are expected to be able to reduce the number of corruption, although there is a possibility that the perpetrators of corruption are perpetrators who meet the provisions of the victim precipitation theory. In addition, piety to God is seen as important in preventing corruptive behavior, because it is closely related to self-control. On the other hand, the role of LPSK is expected to be able to protect whistle blowers as well as witnesses and victims in an effort to uncover the mastermind behind the corruption cases. Further research should be conducted to achieve more knowledge about the relationship between corruption and criminology and victimology related to the evolution of motives for corruptive behavior in its contribution to the cause of state losses, as well as the protection of witnesses and victims.
 Keywords: corruption, corruptive behavior, criminology, victimology.

THE INFLUENCE OF INTERNAL AUDIT, RISK MANAGEMENT, WHISTLEBLOWING SYSTEM AND BIG DATA ANALYTICS ON THE FINANCIAL CRIME BEHAVIOR PREVENTION

This study provides a critical review of the literature that examines and analyses how Fraud Prevention mediates the Effect of Internal Audit, Risk Management, Whistle Blowing System and Big Data Analytics on the Prevention of Financial Crime Behaviour. The problem discussed in this study is the limited strategic formulation in risk management, internal audit, whistleblowing system and big data analytics for early detection for fraud prevention and prevention of financial crime behavior in Indonesia, especially the problem of fraud that occurs in the Sumatra Regional Government, namely in Aceh, North Sumatra, Riau, Kepulauan Riau, South Sumatra, Bangka Belitung, Jambi, West Sumatra, Bengkulu and Lampung. Various kinds of scientific studies that have been carried out provide clues that the skills mismatch on the impact of fraud and financial crime behavior is still a fundamental polemic that will continue to hamper the productivity and competitiveness of various economic and industrial sectors in Regional Governments in Indonesia. To prepare for the emerging discourse, this research refers to 90 articles published in leading academic journals, discussing related topics from the early 1990s to 2021. Therefore, the formulation of the problem in this study: (1) How does Internal Audit influence prevention fraud, (2) How does Risk Management influence fraud prevention, (3) How does Whistleblowing system influence fraud prevention, (4) How big data analytics influence fraud prevention, (5) How fraud prevention mediates the influence of Internal Audit, Risk Management, whistleblowing system and big data analytics to prevent financial crime behavior.

Far from a Few Bad Apples: The Role of Public Confessions in a Veteran Social Movement

ABSTRACT An analysis of testimonies of Iraq Veterans Against the War (IVAW) found that members used public confessions to frame war crimes as the result of deep-rooted institutional contradictions rather than isolated instances of criminal behavior to call for social change. The veterans used confessions to 1. reveal the back region behavior of war, 2. expose the informational preserve of the self, and 3. disclose dark secrets. The term whistle blowing confessions refers to such narratives. Whistle blowing confessions involve an admission of wrongdoing by an individual but also incriminate a social institution, an authority figure, or the social order in general. In contrast, premodern and modern public confessions have been organized by power holders as propaganda to delegitimize challengers and reinforce their own legitimacy by framing conflicts caused by deep rooted societal contradictions as individual acts of deviance – often to justify increased social control.

PROACTIVE PERSONALITY, WHISTLE BLOWING SYSTEM (WBS), AND BUMN EMPLOYEE INTENTIONS IN REPORTING VIOLATIONS

This study aims to encourage the justice of voice BUMN's employees. This research examines the effect of proactive personality and Whistle Blowing System (WBS) towards the BUMN's employees intention to do whistleblowing. The quantitative approach with survey method using a questionnaire is choosen to gather the data. The respondents in this study are BUMN's employees in DIY Province. The technique to analyze data is multiple regression. The multiple regression is used to examine the effect of independent variables (proactive personality and WBS) towards the dependent variable (whistle blowing intention). The result of this study indicates that the proactive personality and WBS have a positive and significant effect on whistle blowing intention.