Money laundering and sanctions enforcement: large rewards, leniency and witness protection for whistleblowers

T Nyreröd, S Andreadakis, G Spagnolo - Journal of Money Laundering …, 2023 - emerald.com
Purpose With sanctions becoming an increasingly important tool in ostracising autocratic
regimes from western markets, the need for effective enforcement of sanctions and anti …

The effect of retaliation costs on employee whistleblowing

J Heese, G Pérez-Cavazos - Journal of Accounting and Economics, 2021 - Elsevier
We use large increases in unemployment insurance (UI) benefits to study the effects of
expected retaliation costs on employee whistleblowing. Increases in UI benefits reduce the …

The monitoring role of social media

J Heese, J Pacelli - Review of Accounting Studies, 2024 - Springer
We examine whether social media activity can reduce corporate misconduct. We use the
staggered introduction of 3G mobile broadband access across the United States to identify …

Managerial career concerns and corporate tax avoidance: Evidence from the inevitable disclosure doctrine

N Li, T Shevlin, W Zhang - Contemporary Accounting Research, 2022 - Wiley Online Library
While managers' career concerns have been shown to be influential in shaping their
decisions, there is little evidence of the impact such concerns may have on managers' tax …

Non-disclosure agreements and externalities from silence

J Sockin, A Sojourner, E Starr - 2024 - papers.ssrn.com
Do employment restrictions which prohibit workers from disclosing misconduct at work,
which we refer to asbroad non-disclosure agreements'(NDAs), distort labor markets? We …

[PDF][PDF] Does information technology reduce corporate misconduct

J Heese, J Pacelli - Unpublished working paper. Harvard …, 2023 - wiwiss.fu-berlin.de
This study examines whether information technology (IT) reduces corporate misconduct.
Specifically, we study the effects of staggered facility-level rollouts of enterprise resource …

Internal whistleblowing and stock price crash risk

X Lin, Z Ding, A Chen, H Shi - International Review of Financial Analysis, 2022 - Elsevier
We investigate the impact of internal whistleblowing on stock price crash risk in China. We
expect that internal whistleblowing plays a crucial role in preventing firms from …

Exploring Whistleblowing Trends Through Bibliometric Analysis: A Global Perspective

S Supendi, AI Hasanudin, H Yazid… - Indian Journal of …, 2023 - journals.sagepub.com
This research aimed to explore whistleblowing and identify future trends in whistleblowing
research by using bibliometric analysis. The data used in this study of 440 documents …

Whistleblowing academic research: historical perspective

P Arroyo, N Smaili - Journal of Financial Crime, 2024 - emerald.com
Purpose For more than four decades, scholars from diverse disciplines and countries have
been interested in the act of whistleblowing. To battle financial fraud, financial regulators …

Can whistleblowing reshape public organizations? Examining the consequences of whistleblowing on procedural justice and perceived organizational performance

MM Kang, D Lee - International Public Management Journal, 2024 - Taylor & Francis
There has been a significant increase in whistleblowing research in public administration.
However, less is known about what happens to public organizations after a whistle is blown …