Whistleblowing Incentives

Author:

Teichmann Fabian Maximilian,Falker Marie-Christin

Abstract

Purpose The purpose of the paper is to illustrate how companies may benefit from whistleblowing and how whistleblowing may be incentivized to more effectively combat corruption. Design/methodology/approach No clear hypothesis could be formulated based on the literature review. Therefore, an explorative approach was selected for the purpose of this study. Ten selected compliance experts were interviewed, and the results were subjected to summarizing content analysis. Findings It was found that corruption, particularly bribery, continues to be prevalent in many corporations and that current anti-bribery incentives are rather inefficient. It was also found that whistleblowing incentives have thus far not been investigated in sufficient depth in the literature, despite the fact that they can be immensely useful in combating corruption. Research limitations/implications Interviews with different experts, at different times, or selecting experts from different locations could have led to diverging results. Practical implications Incentive systems, particularly whistleblowing incentives, can be designed to prevent corruption in multinational corporations. Originality/value This study explores a new field and develops innovative theory to gain a deeper understanding of whistleblowing.

Publisher

Emerald

Subject

Law,General Economics, Econometrics and Finance

Reference37 articles.

1. Baloria, V., Marquardt, C. and and Wiedman, C. (2015), “A lobbying approach to evaluating the whistleblower provisions of the Dodd-Frank reform act of 2010”, Working paper, Boston College, Baruch College, University of Waterloo, available at https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1923310 (accessed 20 November 2019).

2. Law enforcement, malfeasance, and compensation of enforcers;The Journal of Legal Studies,1974

3. Bondarenko, P. (2019), “Enron scandal”, 7 October 2019, available at: https://www.britannica.com/event/Enron-scandal (accessed 20 October 2019).

4. The debate about quantitative and qualitative research: how is it done?;Qualitative Research,2006

5. Buccirossi, P. Immordino, G. and Spagnolo, G. (2017), “Whistleblower rewards, false reports, and corporate fraud”, 11 October 2017, available at: https://voxeu.org/article/effective-rewards-whistleblowing (accessed 9 October 2019).

Cited by 7 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3