“…Whistleblowing is referred to as an early warning system (Kenny, 2018). Research on the factors determining the effectiveness of whistleblowing implementation is undertaken both in terms of ethical, moral aspects (Clark, Wang, Shapeero, Staley, Ermasova, and Usry, 2020;Hennequin, 2020;Lewis, Brown, and Moberly, 2014;Mesmer-Magnus and Viswesvaran, 2005;Peters, Luck, Hutchinson, Wilkes, Andrew, and Jackson, 2011;Zakaria, 2015), as well as prevention of irregularities and violations (Schultz and Harutyunyan, 2015, pp. 88-90).…”