Companies' Use of Whistle-Blowing to Detect Fraud: An Examination of Corporate Whistle-blowing Policies

Lee, Yilin (Gladys); Fargher, Neil

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Companies' Use of Whistle-Blowing to Detect Fraud: An Examination of Corporate Whistle-blowing Policies

Date

2013

Authors

Lee, Yilin (Gladys)

Fargher, Neil

Publisher

Kluwer Academic Publishers

Abstract

In order to provide an effective whistle-blowing system, it is expected that companies would provide employees with a high level of disclosure regarding the whistle-blowing process. This study investigates variation in the extent of whistle-blowing disclo