Building a bulletproof whistleblowing environment: an accountant’s perspective

Abstract

Purpose The purpose of this paper is to assess the appropriateness of the factors that contribute to building a better whistleblowing environment and culture within an organisation and provide guidelines on how to build a better whistleblowing environment within an organisation. Design/methodology/approach In total, 592 questionnaires were circulated to 148 accounting firms licensed to carry out statutory audits of public limited companies expecting responses from 4 stakeholders from each entity. Out of the 592 questionnaires, only 148 questionnaires were usable, representing a 25 per cent overall response rate. Findings It is recommended to encourage a proactive whistleblowing environment by encouraging whistleblowing culture among employees of the organisations. However, there is disagreement among the respondents for some of the selected components that contribute to building a better whistleblowing environment and culture within an organisation. Practical implications The findings of this study can be used by the management of the organisations to identify frail areas of whistleblowing initiatives within the organisation and take remedial actions rectify the issues. Authorities can use the findings of the study to implement or amend the existing rules and regulations to encourage whistleblowing. Originality/value This study in contrast to the existing studies on determinants of whistleblowing attributes, provides knowledge on developing components/guidelines to encourage whistleblowing attributes and culture.

Understanding Whistleblowing Intention Among Public Sector Employees in the Northern Region of Malaysia: Does Gender Matter?

“…As a result, the reporting will be acknowledged as legitimate behavior by the organizations. It was found that reporting channels influence whistleblowing intentions (Rajeevan, 2020;Kanojia et al, 2020). Therefore, the fourth hypothesis is derived as below: H4: There will be a significant relationship between reporting channels and whistleblowing intention among public sector employees in the northern region of Malaysia.…”

“…There has been a debate among previous researchers on the relationship between financial reward and whistleblowing. Whistleblowing behavior should be regarded as the norm and should not be rewarded because normal behavior does not merit a bonus, and it may also lead to false reports for personal advantage, such as claiming rewards (Teichmann & Falker, 2021) or inflicting reputational damage on organizations (Rajeevan, 2020). However, some researchers stated that the financial reward may motivate the whistleblowing intention.…”

The courage of whistleblowing of prospective accountants: evidence from Saudi Arabia

“…Ismail et al (2018) show that the organizational structure of audit firm has a significant effect on the whistleblowing practices. Rajeevan (2020) indicates that the most important factor affecting whistleblowing is the existence of organizational culture that encourages employees to whistle. The third category of factors is those factors related to the whistleblower.…”

Exploring Attitudes towards Whistleblowing in Relation to Sustainable Municipalities

“…The "litany" of fraud scandals (Lokanan 2015), the collapse of leading accounting firms (Rajeevan 2020), the plethora of corruption cases (Anand et al 2004), and the general public's suspicion and loss of trust in institutions that ensure transparency and accountability has brought together governments, institutions and academic researchers in the fight against fraud and its typologies (corruption, nepotism, misappropriation of assets, embezzlement, cronyism), crimes that threaten the financial stability of organizations both in the public and private sectors. Even during the worldwide crisis of the COVID-19 pandemic, fraudulent activities have taken place (Murrar 2021;Levi and Smith 2021;Karpoff 2021) in which huge amounts of money were distributed in violation of standard procedures (Bajpai and Myers 2020).…”