Despite the relevant economic and reputational impact of fraud, research in this field
remains fragmented. This study aims to create a new framework for accounting fraud …

The research aims to identify the whistleblower beliefs regarding the reporting of presumed
financial crimes, in the Hispanic-American and Brazilian contexts. The interviews surveyed …

Introdução: O artigo analisa a produção acadêmica sobre o Caso Lava Jato (CLJ),
desencadeado em 2014 a partir de operação homônima da Polícia Federal. Trata-se de …

O comportamento whistleblower é o mais efetivo mecanismo de enfrentamento às fraudes e
a corrupção, entretanto ainda consomem grande parte dos recursos das organizações …

This chapter examines information and analysis concerning tax evasion, bribery, and money
laundering in Latin America and the Caribbean as corruption practiced by individuals …

Corruption is a serious problem in Indonesia. Therefore, efforts need to be made to
eradicate corruption properly. The Corruption Eradication Commission (KPK) plays a pivotal …

Organizations must constantly try to prevent losses resulting from unforeseen events and
fraud. Whistleblowing has emerged as the most efficient mechanism for detecting such risks …

This empirical study examines fraud for the entire period and then compares it with the latest
trends in the five years. This study utilizes extensive data sets to analyze specific aspects of …

This research aims to examine the relationship between the Corporate Social Responsibility
Orientation and the whistleblower channels for Hispano-American auditors. The sample …

A denúncia é a principal ferramenta para identificação de fraudes organizacionais, mas
possui percepções distintas em diferentes contextos culturais. O conhecimento normativo já …