Fraud and financial misconduct reporting: The perceived importance of report recipient characteristics
|
Adam Ozdowski Thesis
(PDF 8MB)
Available under License Creative Commons Attribution Non-commercial No Derivatives 4.0. |
Description
Whistleblowing remains the most effective means of combating fraud. However, encouraging people to come forward and put themselves in a vulnerable position remains a challenge. Against the backdrop of lapses in public sector ethics, this research focused on the effectiveness of Public Interest Disclosure legislation and the difference between protections offered to potential whistleblowers in the public and private sectors. Using the whistleblowing triangle, this research showed that potential whistleblowers seek report recipients with certain characteristics. These characteristics depend on the whistleblowers' perceived behavioural control and whether the whistleblowers believe the wrongdoing constitutes occupational or organisational deviance.
Impact and interest:
Citation counts are sourced monthly from Scopus and Web of Science® citation databases.
These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.
Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.
Full-text downloads:
Full-text downloads displays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.
| ID Code: | 206088 |
|---|---|
| Item Type: | QUT Thesis (PhD) |
| Supervisor: | Chapple, Ellie, Mack, Janet, & Shibl, Rania |
| Keywords: | Whistleblowing, Whistleblower, Fraud, Whistleblowing Triangle, Perceived Behavioural Control, Public Interest Disclosure, Theory of Planned Behaviour, Report Recipients, Reporting Channels, Public Sector |
| DOI: | 10.5204/thesis.eprints.206088 |
| Divisions: | Past > QUT Faculties & Divisions > QUT Business School |
| Institution: | Queensland University of Technology |
| Deposited On: | 13 Nov 2020 00:54 |
| Last Modified: | 09 Dec 2020 01:34 |
Export: EndNote | Dublin Core | BibTeX
Repository Staff Only: item control page
CORE (COnnecting REpositories)
CORE (COnnecting REpositories)