The Construction of a Whistle-Blowing Protocol for Audit Organisations: A Four-Stage Participatory Approach

Alleyne, Philmore; Haniffa, Roszaini; Hudaib, Mohammad

doi:10.1111/ijau.12058

Cited by 8 publications

(9 citation statements)

References 52 publications

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“…Research that may be relevant to managerial practice include Alleyne et al . (), which constructed a whistle‐blowing protocol for audit firms, and McNally et al . (), which provided insights on a number of challenges to the integrated reporting process and suggestions for reporters.…”

Section: Analyses Of Recent Accounting Publicationsmentioning

confidence: 99%

A review of accounting research in Australasia

Villiers

Hsiao

2018

Accounting & Finance

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This study examines recent accounting research published in 10 journals led by New Zealand and Australia based Qualitative Research in Accounting and Management. The paper identifies the most cited recent articles (2015)(2016)(2017), and the most prolific authors, universities and geographical regions. It then reveals trends in research areas and relevance of recent accounting articles. The paper discusses the importance of the Australian Business Deans Council journal quality list in facilitating novel and relevant research, and recommends the integration of citation metrics into its ratings methodology.

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Section: Analyses Of Recent Accounting Publicationsmentioning

confidence: 99%

A review of accounting research in Australasia

Villiers

Hsiao

2018

Accounting & Finance

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“…Research in our sample responds by studying the importance of tone at the top and other EMs. Alleyne et al (2016) find that whistleblowing intentions are driven by perceptions of the firm's ethicality; i.e. support for ethical decision-making from senior personnel and perceived costs of reporting.…”

Section: Whistleblowingmentioning

confidence: 89%

“…Alleyne et al (2013) also develop a model that addresses auditors' whistleblowing intentions, establishing key components consistent withAlleyne et al (2016) as antecedents to auditors' reporting intentions.…”

mentioning

confidence: 99%

Audit Firm Culture: Recent Developments and Trends in the Literature

Alberti

Bedard

Bik

et al. 2020

European Accounting Review

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This paper synthesizes research on audit firm culture (AFC) over the past decade, reviewing recent developments in research on factors instilling culture in audit firms, and how culture influences audit quality and auditors' work attitudes. We develop and apply a three-phase model based on prior research and professional guidance (IAASB, 2014), which maps cultural embedding mechanisms (EMs, visible manifestations and organizational conditions to establish culture), perceptions of existing culture, and consequences of culture. Our synthesis shows that the culture of an audit firm is most oriented toward quality if leadership emphasizes professionalism over commercialism, promotes ethical judgments, and facilitates learning through systems, integration of specialists, and interpersonal interactions among auditors. The research cited shows strong influence on AFC of tone at the top set by leadership, as well as incentives in performance/reward systems. Studies we review generally imply continued concern for the influence of commercialism on AFC, but future research should investigate whether recent forces (i.e. pressure from regulators and efforts by the firms) have caused a cultural shift toward professionalism. We close by suggesting opportunities for future research that can strengthen understanding how AFC can be better managed by firms.

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“…Systematic research into what motivates and withholds bellringers to report on offending businesses is still very limited (Culiberg & Mihelič, 2017). Some studies have addressed whistleblowing by external auditors, but their motives are likely to differ from other external witnesses, because legal and professional norms stimulate auditors to report wrongdoing (Alleyne, Haniffa, & Hudaib, 2016; Alleyne, Hudaib, & Pike, 2013). Within the broad category of bellringers, this study focuses on business owners, business managers, and other business staff that report about wrongdoing in other businesses including suppliers, competitors, subcontractors, and supply chain partners.…”

Section: Reporting Organizational Offenses: An Organizational Field Pmentioning

confidence: 99%

Why External Witnesses Report Organizational Misconduct to Inspectorates: A Comparative Case Study in Three Inspectorates

Erp

Loyens

2018

Administration & Society

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Inspectorates and enforcement agencies increasingly depend on information from societal actors to detect and enforce business offenses, but little is known about the factors underlying external reporting. This paper aims to contribute to a better understanding of what drives external reporters to report offenses to enforcement agencies, and how reporters experience the reporting process. Potential reasons to report are derived of the literature on whistleblowing and on business relations within organizational fields. The article then presents findings of an extensive comparative, qualitative empirical study on reporting businesses. We find that reporters aim to incapacitate competitors who gain economic advantage by bending the rules, and regard inspectorates as their ally in maintaining a level playing field.

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The Construction of a Whistle-Blowing Protocol for Audit Organisations: A Four-Stage Participatory Approach

Cited by 8 publications

References 52 publications

A review of accounting research in Australasia

A review of accounting research in Australasia

Audit Firm Culture: Recent Developments and Trends in the Literature

Why External Witnesses Report Organizational Misconduct to Inspectorates: A Comparative Case Study in Three Inspectorates

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