Whistleblowing is a powerful tool that the tax authorities of various countries use to curb tax
evasion. Nonetheless, the determinants shaping one's positive attitude toward …

Whistleblowing by employees plays a major role in uncovering corporate fraud. Recent laws
and global policy recommendations aim at facilitating whistleblower protection to enhance …

I show that offering monetary rewards to whistleblowers can backfire as a moral aversion to
being paid for harming others can reverse the effect of financial incentives. I run a field …

The economic analysis of crime has contributed significantly to our understanding of
corporate criminal activity. To derive implications for legal policy, most theoretical papers …

Whistleblowing is a powerful and rather inexpensive instrument to deter tax evasion. Despite
the deterrent effects on tax evasion, whistleblowing can reduce trust and undermine agents' …

The aim of auditing is to protect active and potential investors from accounting fraud.
Nevertheless, as many auditing scandals have demonstrated, auditing has a dark side …

The study investigates the influence of financial rewards and penalties on individuals'
intentions to report tax evasion. The research, involving 402 respondents in Ghana's Accra …

I show that moral concerns can reverse the effect of financial incentives. I analyze a morally
ambiguous behavior: reporting peers' wrongdoing. Agents' peers often know more about …

Companies are strongly encouraged to implement whistleblowing programs to help detect
and deter misconduct in organizations. Rewarding the whistleblower and protecting the …

Razprava o žvižgaštvu je vse bolj pereča ne le v neskončnem boju proti korupciji, pač pa
tudi na področju akterjev, ki se običajno v prvi vrsti ne ukvarjajo z zagotavljanjem zaščite …