1. Lui, A. 2014. Protecting whistle-blowers in the UK financial industry. International Journal of Disclosure and Governance 11: 195–210. https://doi.org/10.1057/jdg.2013.2.
2. Lee, G., X. Xiao. Whistleblowing on accounting-related misconduct: A synthesis of the literature. Journal of Accounting Literature. 2018. Available at SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3159696
3. Jamil, A., N.A. Mohd Ghazali, and S. Puat Nelson. 2021. The influence of corporate governance structure on sustainability reporting in Malaysia. Social Responsibility Journal 17 (8): 1251–1278. https://doi.org/10.1108/SRJ-08-2020-0310.
4. Haigh, R., and P. Bowal. 2012. Whistleblowing and Freedom of Conscience: Towards a New Legal Analysis. Comparative Research in Law & Political Economy. 1974982: 6–12.
5. Miceli, J.P., M.p.Near MP. Organizational Dissidence: The Case of Whistle-Blowing. J Bus Ethics. 1985;4:1–4. Reasons for adopting this definition are discussed by Smith R. The Role of Whistle-Blowing in Governing Well: Evidence from the Australian Public Sector. Am Rev Pub Admin. 2010;50(6):704–708., and include maintaining consistency with how whistleblowing has been defined by governments (including its definition within legislation), maintaining consistency with other academic work, and using a definition “that allows for a wide range of propositions about whistle-blowing to be tested”.