Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Whistleblowing Main | Behavioral Issues Main
Akers, M. D. and T. V. Eaton. 2009. An examination of whistleblowing policies and mechanisms at universities. Journal of Forensic & Investigative Accounting 1(1): 1-26.
Albrecht, C. O., D. V. Holland, B. R. Skousen and C. J. Skousen. 2018. The significance of whistleblowing as an anti-fraud measure. Journal of Forensic & Investigative Accounting 10(1): 1-13.
Allen, C. R. and D. N. Mair. 2019. Disclosure of noncompliance with laws and regulations: What whistleblower protections exist for CPAs? The CPA Journal (March): 30-35.
American Institute of Certified Public Accountants Antifraud Programs and Controls Task Force. (AICPA). 2010. Audit Committee Considerations for Whistleblower Hotlines.
Amiram, D., Z. Bozanic, J. D. Cox, Q. Dupont, J. M. Karpoff and R. Sloan. 2018. Financial reporting fraud and other forms of misconduct: A multidisciplinary review of the literature. Review of Accounting Studies 23(2): 732-783.
Archambeault, D. S. and S. Webber. 2015. Whistleblowing 101. The CPA Journal (July): 60-64.
Arszulowicz, M. and W. W. Gasparski (Editors). 2010. Whistleblowing: In Defense of Proper Action (Praxiology). Transaction Publishers.
Association of Certified Fraud Examiners (ACFE). 2005. Detecting and Deterring Fraud Using Hotlines. ACFE.
Atkinson, A. A., R. D. Banker, R. S. Kaplan and S. M. Young. 2001. Management Accounting 3rd edition. Prentice Hall. (ABKY Chapter 10 Summary - A Whistleblower's Choices).
Baloria, V. P., C. A. Marquardt and C. I. Wiedman. 2017. A lobbying approach to evaluating the whistleblower provisions of the Dodd-Frank Reform Act of 2010. Contemporary Accounting Research 34(3): 1305-1339.
Batten, J. A., I. LonCarski and P. G. Szilagyi. 2022. Financial market manipulation, whistleblowing, and the common good: Evidence from the LIBOR Scandal. Abacus 58(1): 1-23.
Beard, D. F. 2007. Retaliation: Unlawful, unethical, or just to be expected? Strategic Finance (August): 32-38. (Protecting whistleblowers).
Berger, L., S. Perreault and J. Wainberg. 2017. Hijacking the moral imperative: How financial incentives can discourage whistleblower reporting. Auditing: A Journal of Practice & Theory 36(3): 1-14.
Berger, P. G. and H. Lee. 2022. Did the Dodd-Frank whistleblower provision deter accounting fraud? Journal of Accounting Research (September): 1337-1378.
Boneck, R., D. Christensen and G. Calvasina. 2021. Whistle while you work?: A cautionary note. The CPA Journal (April/May): 40-43. (Would-be whistleblowers should seek the advice of an experienced lawyer).
Boo, E., T. B. Ng and P. G. Shankar. 2016. Effects of incentive scheme and working relationship on whistle-blowing in an audit setting. Auditing: A Journal of Practice & Theory 35(4): 23-38.
Bowers, J., M. Fodder, J. Lewis and J. Mitchell. 2012. Whistleblowing: Law and Practice. OUP Oxford.
Boyle, D. M. and D. J. Gaydon. 2019. SEC whistleblower program expands. Strategic Finance (November): 38-45.
Boyle, D. M., J. F. Boyle and B. W. Carpenter. 2016. SEC supercharges whistleblower program: The SEC zeroing in on retaliation, confidentiality agreements, former company officers, and former compliance people. CFOs must set up rigorous internal compliance programs to address potential violations. Strategic Finance (March): 36-43.
Brink, A. G., C. K. Eller and K. Y. Green. 2018. The effects of corporate social responsibility and wrongdoer rank on whistleblowing. Accounting and the Public Interest (18): 104-128.
Brink, A. G., C. K. Eller and L. Gao. 2021. He wouldn't but I would: The effects of pronoun-induced language vividness in whistleblowing policies. Advances in Accounting: Incorporating Advances in International Accounting (54): 100545.
Brink, A. G., D. J. Lowe and L. M. Victoravich. 2017. The public company whistleblowing environment: Perceptions of a wrongful act and monetary attitude. Accounting and the Public Interest (17): 1-30.
Brink, A. G., S. J. Cerola and K. B. Menk. 2015. The effects of personality traits, ethical position, and the materiality of fraudulent reporting on entry-level employee whistleblowing decisions. Journal of Forensic & Investigative Accounting 7(1): 180-211.
Brown, J. O., J. Hays and M. Stuebs. 2017. Is your company empowering whistleblowers? Strategic Finance (January):42-49.
Brown, J. O., J. Hays and M. T. Stuebs Jr. 2016. Modeling accountant whistleblowing: Applying the theory of planned behavior and the fraud triangle. Accounting and the Public Interest (16): 28-56.
Burke, R. J. and Cooper, C. L. (Editors). 2013. Voice and Whistleblowing in Organizations: Overcoming Fear, Fostering Courage, and Unleashing Candour. Edward Elgar Pub.
Butcher, D. 2020. Increase your whistleblower IQ. Strategic Finance (January): 15-16.
Butcher, D. 2020. Lessons from an MLB pitcher and whistleblower. The case of baseball pitcher Mike Fiers, who spoke out about the Houston Astros' sign stealing, illustrates the difficulty of being a whistleblower in a team setting. Strategic Finance (November): 38-45.
Call, A. C., G. S. Martin, N. Y. Sharp and J. H. Wilde. 2018. Whistleblowers and outcomes of financial misrepresentation enforcement actions. Journal of Accounting Research (March): 123-171.
Chen, C. X., J. E. Nichol and F. H. Zhou. 2017. The effect of incentive framing and descriptive norms on internal whistleblowing. Contemporary Accounting Research 34(4): 1757-1778.
Clements, L. H. 2005. Whistleblowing: Who, what, when, where, why & how? Journal of Forensic Accounting 6(2): 429-440.
Clements, L. H. and T. J. Shawver. 2017. Will professional accountants whistleblow on organizational fraud? Journal of Forensic & Investigative Accounting 9(3): 1006-1024.
Colon, R. 2018. Breaking the code of silence: A broader view of compensatory damages to whistleblowers under Sarbanes-Oxley. Journal of Forensic & Investigative Accounting 10(1): 116-127.
Curtis, M. B. and E. Z. Taylor. 2009. Whistleblowing in public accounting: Influence of identity disclosure, situational context, and personal characteristics. Journal of Accounting and the Public Interest 9(1): 191-220.
Curtis, M. B. and E. Z. Taylor. 2014. Big oil versus big ideals. Journal of Forensic & Investigative Accounting 6(1): 248-263. (Whistle-blowing).
Curtis, Q. D. and J. J. Hopkins. 2022. Career concerns for revealing misreporting. Review of Accounting Studies 27(1): 1-34.
Desir, R., S. J. Perreault and J. S. Wainberg. 2023. When cash is not king: An examination of the relative effectiveness of tangible versus cash rewards on whistleblower reporting behavior. Accounting Horizons (September): 103-115.
Dey, A., and J. Heese. 2021. Cash-for-information whistleblower programs: Effects on whistleblowing and consequences for whistleblowers. Journal of Accounting Research (December): 1689-1740.
DeZoort, F. T. 2023. The experimental effects of a student whistleblower policy on reporting classmate misconduct. Issues in Accounting Education (November): 61-79.
Dowsett, C. 2023. Whistleblower awarded more than $5 million. Strategic Finance (February): 10.
Dozier, J. B. and M. P. Miceli. 1985. Potential predictors of whistle-blowing: A prosocial behavior perspective. Academy of Management Review (10): 823-836.
Dworkin, T. M. 2007. SOX and whistleblowing. Michigan Law Review 105(8):1757-1780.
Eaton, T. V. and W. T. Weber. 2008. Whistleblowing: A review of previous research and suggestions for best practices. Journal of Forensic Accounting 9(1): 21-36.
Ehrlich, C. P. and J. D. Williams. 2011. The accountant as whistleblower: Guidelines for disclosure and liability. The CPA Journal (November): 66-71.
Ellis, S. and S. Arieli. 1999. Predicting intentions to report administrative and disciplinary infractions: Applying the reasoned action model. Human Relations 52(7): 947-967.
Emerson, D. J., L. Yang and Y. Li. 2020. Effects of Guanxi with supervisor on whistleblowing. Journal of Forensic & Investigative Accounting 12(2): 352-366.
Fass, N. 2020. Whistleblower report issued. Strategic Finance (January): 11.
Fayard, D., R. C. Cockrell and M. B. Curtis. 2014. An experimental economics approach to the study of whistle-blowing. Journal of Forensic & Investigative Accounting 6(1): 123-150.
Fink, J. L. 2015. An overview of the IRS's whistleblower program. The CPA Journal (May): 40-41.
Fink, J. L. 2020. Current overview of the IRS's Whistleblower Program. The CPA Journal (March): 58-59.
Gao, L. 2020. Technology advancements for whistleblowing reporting platforms and employees' decisions to blow the whistle. Accounting and the Public Interest (20): 172-192.
Gao, Y., J. Kim, D. Tsang and H. Wu. 2017. Go before the whistle blows: An empirical analysis of director turnover and financial fraud. Review of Accounting Studies 22(1): 320-360.
Gaydon, D. J. and D. M. Boyle. 2023. The effects of whistleblower program financial incentives and administration on financial managers' reporting judgments. Journal of Forensic Accounting Research 8(1): 387-404.
Geng, X. 2021. The effects of perceived leader emotional intelligence and group prototypicality on subordinate whistleblowing intentions. Journal of Forensic Accounting Research 6(1): 87-110.
Geng, X. and A. S. Fleming. 2021. Should I blow the whistle on my boss? An investigation of the effects of emotional intelligence and consequence framing on the subordinates' whistleblowing intentions. Journal of Forensic Accounting Research 6(1): 291-312.
Glazer, M. and P. Glazer. 1989. The Whistleblowers: Exposing corruption in Government and Industry. Basic Books.
Grobart, J. 2020. Preparing for whistleblower complaints. AI and analytics can be useful tools when investigating whistleblower claims and rooting out fraud and other illegal behaviors. Strategic Finance (September): 34-39.
Gundlach, M. J., S. C. Douglas and M. J. Martinko. 2003. The decision to blow the whistle: A social information processing framework. Academy of Management Review 28(1): 107-123.
Guthrie, C. P. and E. Z. Taylor. 2017. Whistleblowing on fraud for pay: Can I trust you? Journal of Forensic Accounting Research 2(1): A1-A9.
Guthrie, C. P., C. S. Norman and J. M. Rose. 2012. Chief audit executives' evaluations of whistle-blowing allegations. Behavioral Research In Accounting 24(2): 87-99.
Harvard Business Review. 2021. Should whistleblowers be paid a bounty? Harvard Business Review (May/June): 30.
Hayes, M. J., D. J. Lowe, K. Pany and J. Zhang. 2021. The availability of reporting channels, tone at the top, and whistleblowing intentions. Journal of Forensic Accounting Research 6(1): 111-126.
Heese, J. and G. Perez-Cavazos. 2021. The effect of retaliation costs on employee whistleblowing. Journal of Accounting and Economics (April-May): 101385.
Heese, J., R. Krishnan and H. Ramasubramanian. 2021. The department of justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences. Journal of Accounting and Economics (February): 101357.
Holderness, D. K. Jr., A. M. Scheetz and J. Wall. 2023. Outsiders looking in: Do contingent workers whistleblow? Journal of Forensic Accounting Research 8(1): 405-430.
Hooks, K. L., S. E. Kaplan and J. J. Schultz, Jr. 1994. Enhancing communication to assist in fraud prevention and detection. Auditing: A Journal of Practice & Theory (Fall): 86-117.
Jemiolo, S. V. 2021. Whistleblower award denied. Journal of Accountancy (December): 46-47.
Johnson, R. A. 2002. Whistleblowing: When it Works-And Why. Lynne Rienner Pub.
Journal of Accountancy. 2017. Professor honored for research on whistleblowing. Journal of Accountancy (April): 73.
Kaplan, S. and J. J. Schultz. 2007. Intentions to report questionable acts: An examination of the influence of anonymous reporting channel, internal audit quality, and setting. Journal of Business Ethics. 71: 109-124.
Kaplan, S. E., D. Lanier, K. R. Pope and J. A. Samuels. 2020. External investigators' follow-up intentions when whistleblowers report healthcare fraud: The effects of report anonymity and previous confrontation. Behavioral Research In Accounting 32(2): 91-101.
Kaplan, S. E., K. Pany, J. A. Samuels and J. Zhang. 2009. An examination of the effects of procedural safeguards on intentions to anonymously report fraud. Auditing: A Journal of Practice & Theory 28(2): 273-288.
Kaplan, S. E., K. Pany, J. Samuels and J. Zhang. 2012. An examination of anonymous and non-anonymous fraud reporting channels. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 88-95.
Kaplan, S. E., K. R. Pope and J. A. Samuels. 2015. An examination of the effects of managerial procedural safeguards, managerial likeability, and type of fraudulent act on intentions to report fraud to a manager. Behavioral Research In Accounting 27(2): 77-94.
Keenan, J. P. and C. A. Krueger. 1992. Whistleblowing and the professional. Management Accounting (August): 21-24.
Keil, M., A. Tiwana, R. Sainsbury and S. Sneha. 2010. Toward a theory of whistleblowing intentions: A benefit-to-cost differential perspective. Decision Sciences 41(4): 787-812.
Kennedy, E. 2016. $100M to whistleblowers. Strategic Finance (November): 11.
Kerler, W. A. III., S. Fleming and C. D. Allport. 2021. The effect of whistleblower source and tip frame on internal auditors' judgments and actions. Journal of Forensic Accounting Research 6(1): 149-175.
King, G. 1997. The effects of interpersonal closeness and issue seriousness on blowing the whistle. Journal of Business Communications 34: 419-436.
King, G. III. 1999. The implications of an organization's structure on whistleblowing. Journal of Business Ethics 20(4): 315-326.
Kraut, M. A., J. C. Porter and A. Gray. 2016. Tough choices - Ethical decisions in whistleblowing. IMA Educational Case Journal 9(1): 1-4.
Kuang, Y. F., G. Lee and B. Qin. 2021. Whistleblowing allegations, audit fees, and internal control deficiencies. Contemporary Accounting Research 38(1): 32-62.
Lee, G. and N. L. Fargher. 2018. The role of the audit committee in their oversight of whistle-blowing. Auditing: A Journal of Practice & Theory 37(1): 167-189.
Lee, J., S. Ramamoorti and L. Zelazny. 2021. Whistleblowing intentions for internal auditors: Why psychological safety is critically important. The CPA Journal (August/September): 46-51.
Lehmann, C. M., I. Abdullah and A. G. Brink. 2018. Pressure to commit fraud in the workplace: Two teaching cases addressing fraud and whistleblower protection. Journal of Forensic & Investigative Accounting 10(2): 281-286.
Liu, Y. and H. Xu. 2021. The effects of social identity and justifiability of questionable behavior on whistleblowing. Journal of Forensic & Investigative Accounting 13(2): 302-318.
Loeb, S. E. 1990. Whistleblowing and accounting education. Issues in Accounting Education (Fall): 281-294.
MacGregor J., M. Robinson and M. Stuebs. 2014. Creating an effective whistleblowing environment. Strategic Finance (March): 34-40.
Mahany, B. H. 2009. The IRS whistleblower program: What CPAs should know. Journal of Accountancy (August): 50-54.
Maragno, L. M. D., C. J. Skousen and J. A. Borba. 2023. Whistleblowing research: Experimental method choices from accounting and management. Journal of Forensic Accounting Research 8(1): 461-485.
Martin, B. 2013. Whistleblowing: A Practical Guide. Lulu.Com.
McClain, G. and D. Seifert. 2018. The impact of moral identity and societal culture on whistle-blowing: A comparison between the United States and France. Journal of Forensic & Investigative Accounting 10(3): 357-373.
McLamb, C. and E. Havian. 2023. A guide on when, where, and how to blow the whistle safely. Journal of Accountancy (July): 1-5.
Mesmer-Magnus, J. R. and C. Viswesvaran. 2005. Whistleblowing in organizations: An examination of correlates of whistleblowing intentions, actions, and retaliation. Journal of Business Ethics 62: 277-297.
Miceli, M. P. and J. P. Near. 1992. Situation variables affecting the whistle-blowing decision: A review of the literature. Advances In Management Accounting (1): 109-139.
Miceli, M. P. and J. P. Near. 1984. The relationships among beliefs, organizational position, and whistle-blowing status: A discriminant analysis. The Academy of Management Journal 27(4): 687-705.
Miceli, M. and J. Near. 1988. Individual and situational correlates of whistleblowing. Personnel Psychology 41: 267-282.
Miceli, M. P., J. P. Near and T. M. Dworkin. 2013. Whistle-Blowing in Organizations. Psychology Press.
Michel, A. 2020. Book review: Kate Kenny: Whistleblowing: Toward a New Theory. Administrative Science Quarterly 65(3): NP27-NP29.
Moberly, R. E. 2006. Sarbanes-Oxley's structural model to encourage corporate whistleblowers. Brigham Young University Law Review 5: 1107-1180.
Morrison, E. W. 2009. Book review: Whistle-Blowing in Organizations by Marcia P. Miceli, Janet P. Near, Terry Morehead Dworkin. Administrative Science Quarterly 54(2): 344-346.
Nanavati, J. 2018. The IRS whistleblower regulations: A hindrance to tax enforcement. The CPA Journal (December): 67.
National Association of Accountants. 1981. Time off: The perils of whistle blowing. Management Accounting (April): 61.
Norman, C. S., A. M. Rose, J. M. Rose, I. Suh and X. Xiao. 2021. An investigation of the effects of allegation sources and consequences on corporate directors' responses to whistleblowing allegations. Journal of Information Systems (Fall): 223-232.
Oliverio, M. E. 2011. Whistleblowing versus internal controls. The CPA Journal (September): 12.
Ong, A. S. J. and X. Geng. 2023. An investigation of misreporting choice, team membership, and task similarity on whistleblowing decisions. Journal of Forensic Accounting Research 8(1): 486-514.
Oppong, A. A., D. J. Gaydon and D. M. Boyle. 2020. Managing reputational and financial risks through internal whistleblower programs. Management Accounting Quarterly (Spring): 10-22.
Parisi, R. C. 2009. The fine art of whistleblowing. The CPA Journal (November): 6-10.
Patel, C. 2003. Some cross-cultural evidence on whistle-blowing as an internal control mechanism. Journal of International Accounting Research (2): 69-96.
Ponemon, L. 1994. A comment on 'whistleblowing' as an internal control mechanism: Individual and organizational considerations. Auditing: A Journal of Practice & Theory (13): 118-130.
Public Company Accounting Oversight Board. 2011. PCAOB Standards and Related Rules. AICPA.
Rashty, J. 2015. Corporate ethics and the rights of whistleblowers. The CPA Journal (February): 48-50.
Rechtschaffen, G. S. and J. A. Yardley. 1995. Whistleblowing and the law. Management Accounting (March): 38-41.
Reckers-Sauciuc, A. K. and D. J. Lowe. 2010. The influence of dispositional affect on whistle-blowing. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 259-269.
Rothschild, J. and T. D. Miethe. 1999. Whistleblower disclosures and management retaliation. Work and Occupations 26 (1): 107-128.
Samuels, J. A. and K. R. Pope. 2014. Are organizations hindering employee whistleblowing? Attention to detail is essential in implementing effective fraud reporting programs. Journal of Accountancy (December): 42-44.
Scheetz, A. M., J. Wall and A. B. Wilson. 2022. Restricted stock is on the rise: What does this mean for whistleblowing? Journal of Forensic Accounting Research 7(1): 237-254.
Scheetz, A. M., R. K. B. Adikaram and A. S. J. Ong. 2023. Confronting bias in whistleblowing: How race, gender, and marital status intersect in the reporting of unethical conduct. Journal of Forensic Accounting Research 8(1): 515-541.
Schiano, P. and A. Zaydenverg. 2021. Whistleblowing laws evolve. Strategic Finance (November): 19-20.
Seifert, D. L., J. T. Sweeney, J. Joireman and J. M. Thornton. 2010. The influence of organizational justice on accountant whistleblowing. Accounting, Organizations and Society 35(7): 707-717.
Seifert, D. L., W. W. Stammerjohan and R. B. Martin. 2014. Trust, organizational justice, and whistleblowing: A research note. Behavioral Research In Accounting 26(1): 157-168.
Seitz, J., T. Truitt, M. Bruce and M. Wiese. 2020. The Dodd-Frank whistleblower provisions: An empirical examination of effectiveness using the theory of planned behavior. Management Accounting Quarterly (Winter): 18-27.
Shawver, T. 2008. What accounting students think about whistleblowing. Management Accounting Quarterly (Summer): 33-41.
Shawver, T. 2011. The effects of moral intensity on whistleblowing behaviors of accounting professionals. Journal of Forensic & Investigative Accounting 3(2): 162-190.
Shawver, T. and L. H. Clements. 2008. Whistleblowing: Factors that contribute to management accountants reporting questionable dilemmas. Management Accounting Quarterly (Winter): 26-38.
Shawver, T. and L. H. Clements. 2019. The impact of value preferences on whistleblowing intention's of accounting professionals. Journal of Forensic & Investigative Accounting 11(2): 232-247.
Shawver, T. J. 2011. Can ethics education impact whistleblowing? Management Accounting Quarterly (Summer): 29-37.
Schultz, J. J. and K. L. Hooks. 1998. The effect of relationship and reward on reports of wrongdoing. Auditing: A Journal of Practice & Theory (Fall): 15-35.
Segarra, M. 2013. A $14 million tip. CFO (November): 14. (Whistle-blower payout).
Sims, R. L. and J. P. Keenan. 1998. Predictors of external whistleblowing: Organizational and intrapersonal variables. Journal of Business Ethics 17(4): 411-421.
Simms, K., J. M. Clines and J. M. Schmank. 2021. Toward a public whistleblower report? An examination of the Markopolos report on General Electric. Journal of Forensic & Investigative Accounting 13(3): 478-489.
Soltes, E. 2020. Paper versus practice: A field investigation of integrity hotlines. Journal of Accounting Research (May): 429-472.
Stolowy, H., Y. Gendron, J. Moll and L. Paugam. 2019. Building the legitimacy of whistleblowers: A multi case discourse analysis. Contemporary Accounting Research 36(1): 7-49.
Stone, E. 2017. JP Morgan hit with whistleblower damages. Strategic Finance (February): 13.
Stubben, S. R. and K. T. Welch. 2020. Evidence on the use and efficacy of internal whistleblowing systems. Journal of Accounting Research (May): 473-518.
Taylor, E.Z. 2009. Review of: Extraordinary Circumstances: The Journey of a Corporate Whistleblower. Journal of Information Systems 23(1): 139-142.
Taylor, E. Z. and C. P. Guthrie. 2013. Baptist Hospital and the State of North Carolina: Alleged malfeasance and whistleblowing aftermath. Issues in Accounting Education (August): 110-117.
Taylor, E. Z. and M. B. Curtis. 2009. An examination of the layers of workplace influences in ethical judgments: Whistleblowing likelihood and perserverance in public accounting. Journal of Business Ethics 93(1): 21-37.
Taylor, E.Z., J. Bierstaker and J. F. Brazel. 2011. Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Securities and Exchange Commission Proposed Rules for Implementing the Whistleblower Provisions of Section 21F of the Securities Exchange Act of 1934. Current Issues in Auditing 5(1): C16-C27.
The Network, Inc. 2006. Best Practices in Ethics Hotlines. The Network, Inc.
U. S. House of Representatives. 2002. The Saranes-Oxley Act of 2002. Public Law 107-204 [H.R. 3763]. Government Printing Office.
Verschoor, C. C. 2017. Whistleblower awards increase. Strategic Finance (April): 23-24.
Verschoor, C. C. 2018. Ethical challenges in the workplace persist. Strategic Finance (November): 23-24. (Whistleblowing is the most effective way of detecting unethical behavior).
Wainberg, J. and S. Perreault. 2016. Whistleblowing in audit firms: Do explicit protections from retaliation activate implicit threats of reprisal? Behavioral Research In Accounting 28(1): 83-93.
Webber, S. and D. S. Archambeault. 2015. Whistleblowing: Not so simple for accountants. The CPA Journal (August): 62-68.
Weidman, C. and C. Zhu. 2023. The deterrent of the SEC Whistleblower Program on financial reporting securities violations. Contemporary Accounting Research 40(4): 2711-2744.
Westin, A. F., Ed. 1981. Whistle Blowing. McGraw-Hill Book Co.
Westman, D. P. and N. M. Modesitt. 2004. Whistleblowing: The Law of Retaliatory Discharge, 2nd Edition. BNA Books.
Wilde, J. H. 2017. The deterrent effect of employee whistleblowing on firms' financial misreporting and tax aggressiveness. The Accounting Review (September): 247-280.
Wilson, A. B. and D. M. Nelson. 2022. Money does not matter: The effect of the SEC Reward Provision and Anti-Retaliation Protection on corporate whistleblowing. Journal of Forensic & Investigative Accounting 14(2): 189-203.
Xu, H., Y. Liu and Z. Liu. 2023. Strong team identity and internal whistleblowing. Strategic Finance (September): 35-42.
Yang, L. and D. E. Mahdy. 2022. Social networking (Guanxi) and whistleblowing intentions: Does CSR ring the bell? Journal of Forensic & Investigative Accounting 14(2): 236-258. (Chinese banking employees' attitudes toward corporate social responsibility).
Young, R. F. 2017. Blowing the whistle: Individual persuasion under perceived threat of retaliation. Behavioral Research In Accounting 29(2): 97-111.
Zhang, J., K. Pany and P. M. J. Reckers. 2013. Under which conditions are whistleblowing "best practices" best? Auditing: A Journal of Practice & Theory 32(3): 171-181.