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The Role of the Audit Committee in Their Oversight of Whistle-Blowing

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Outgoing claims: the papers this work cites, builds on, or argues with.

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Tools for building a positive employee relations environment
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Player and Referee Roles Held Jointly: The Effect of State Ownership on China’s Regulatory Enforcement Against Fraud
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The internal disclosure policies of private-sector employers: An initial look at their relationship to employee whistleblowing
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Wrongdoing by Consultants: An Examination of Employees? Reporting Intentions
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Whistleblowing in Organizations: An Examination of Correlates of Whistleblowing Intentions, Actions, and Retaliation
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A Word to the Wise: How Managers and Policy-Makers can Encourage Employees to Report Wrongdoing
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An Examination of the Association Between Gender and Reporting Intentions for Fraudulent Financial Reporting
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Player and Referee Roles Held Jointly: The Effect of State Ownership on China’s Regulatory Enforcement Against Fraud
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Companies’ Use of Whistle-Blowing to Detect Fraud: An Examination of Corporate Whistle-Blowing Policies
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Prediction of Whistleblowing or Non-reporting Observation: The Role of Personal and Situational Factors
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Whistle-Blowing Systems and Legitimacy Theory: A Study of the Motivation to Implement Whistle-Blowing Systems in German Organizations
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The Influence of an Observer’s Value Orientation and Personality Type on Attitudes Toward Whistleblowing
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The Impact of Financial Incentives and Perceptions of Seriousness on Whistleblowing Intention
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Determinants of weaknesses in internal control over financial reporting
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Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses
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Audit committee characteristics and investment in internal auditing
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The whistleblower's dilemma and the fairness–loyalty tradeoff
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Financial fraud, director reputation, and shareholder wealth
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Audit committee, board of director characteristics, and earnings management
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Standing Up or Standing By: What Predicts Blowing the Whistle on Organizational Wrongdoing?
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Earnings management and corporate governance: the role of the board and the audit committee
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Corporate governance, investor protection, and performance in emerging markets
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Internal vs. External Whistleblowers: A Comparison of Whistleblowering Processes
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Whistleblowing: A Restrictive Definition and Interpretation
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Blowing the Whistle on Less Serious Forms of Fraud: A Study of Executives and Managers
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Organizational Culture: A Framework and Strategies for Facilitating Employee Whistleblowing
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The Relationship Between the Audit Committee and the Internal Audit Function: Evidence from Australia and New Zealand
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Board Characteristics and Audit Fees
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Whistle‐blowing to internal auditors
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The effects of audit committee activity and independence on corporate fraud
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Perceptions of justice as a catalyst for whistle-blowing by trainee auditors in South Africa
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Independence in Corporate Governance: the Audit Committee Role
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How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice?
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Audit committee composition and the use of an industry specialist audit firm
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Relation between external audit fees, audit committee characteristics and internal audit
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Accountability and value enhancement roles of corporate governance
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Who Blows the Whistle on Corporate Fraud?
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WHO BLOWS THE WHISTLE TO THE MEDIA, AND WHY: ORGANIZATIONAL CHARACTERISTICS OF MEDIA WHISTLEBLOWERS
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CHARACTERISTICS OF ORGANIZATIONAL CLIMATE AND PERCEIVED WRONGDOING ASSOCIATED WITH WHISTLE‐BLOWING DECISIONS
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WHAT IS THE PERCEIVED SERIOUSNESS OF CRIMES?
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Blowing the Whistle on Sexual Harassment: Test of a Model of Predictors and Outcomes
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Blowing the Whistle on Fen-Phen: An Exploration of MeritCare's Reporting of Linkages between Fen-Phen and Valvular Heart Disease
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The Effects of Interpersonal Closeness and Issue Seriousness on Blowing the Whistle
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The Relationship between Values and Practice
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Auditor Independence and Audit Quality
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Relationships Among Value Congruence, Perceived Victimization, and Retaliation Against Whistle-blowers
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The Whistleblowing Process
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Whistle-Blower Disclosures and Management Retaliation
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Association of Certified Fraud Examiners (ACFE)
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The Audit Committee Oversight Process*
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Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control*
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Board Characteristics and Audit Fees*
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The incidence and significance of whistleblowing
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How do officials report? Internal and external whistleblowing
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A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity
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Correlates of Whistle-Blowers' Perceptions of Organizational Retaliation
inferredcites →https://doi.org/10.2307/2491165openalex-snapshot
An Investigation of the Reporting of Questionable Acts in an International Setting
inferredcites →https://doi.org/10.2307/255873openalex-snapshot
The Relationships Among Beliefs, Organizational Position, and Whistle-Blowing Status: A Discriminant Analysis
inferredcites →https://doi.org/10.2307/256727openalex-snapshot
AFFECT- AND COGNITION-BASED TRUST AS FOUNDATIONS FOR INTERPERSONAL COOPERATION IN ORGANIZATIONS.
inferredcites →https://doi.org/10.2307/259183openalex-snapshot
In Whom We Trust: Group Membership as an Affective Context for Trust Development
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Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing
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Determinants of Audit Committee Diligence
inferredcites →https://doi.org/10.2308/accr.2005.80.2.649openalex-snapshot
Audit Committee Quality and Internal Control: An Empirical Analysis
inferredcites →https://doi.org/10.2308/accr.2010.85.4.1239openalex-snapshot
Whistle-Blowing: Target Firm Characteristics and Economic Consequences
inferredcites →https://doi.org/10.2308/ajpt-10112openalex-snapshot
Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions
inferredcites →https://doi.org/10.2308/ajpt-10174openalex-snapshot
An Examination of the Effect of Inquiry and Auditor Type on Reporting Intentions for Fraud
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Audit Committee Compensation, Fairness, and the Resolution of Accounting Disagreements
inferredcites →https://doi.org/10.2308/ajpt-50449openalex-snapshot
The Effect of Evidence Strength and Internal Rewards on Intentions to Report Fraud in the Dodd-Frank Regulatory Environment
inferredcites →https://doi.org/10.2308/ajpt-50451openalex-snapshot
Under Which Conditions are Whistleblowing “Best Practices” Best?
inferredcites →https://doi.org/10.2308/ajpt-51080openalex-snapshot
Audit Committee Incentives and the Resolution of Detected Misstatements
inferredcites →https://doi.org/10.2308/api.2009.9.1.191openalex-snapshot
Whistleblowing in Public Accounting: Influence of Identity Disclosure, Situational Context, and Personal Characteristics
inferredcites →https://doi.org/10.2308/aud.2000.19.2.47openalex-snapshot
Auditor Selection and Audit Committee Characteristics
inferredcites →https://doi.org/10.2308/aud.2004.23.1.69openalex-snapshot
Audit Committee Characteristics and Restatements
inferredcites →https://doi.org/10.2308/aud.2004.23.2.105openalex-snapshot
Board of Director Characteristics, Institutional Ownership, and Fraud: Evidence from Australia
inferredcites →https://doi.org/10.2308/aud.2004.23.2.13openalex-snapshot
The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management
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An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud
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Board Composition and Corporate Fraud
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Whistle-Blowing in Organizations
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Damaged Goods: Board Decisions to Dismiss Reputationally Compromised Directors
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In Whom we Trust: Group Membership as an Affective Context for Trust Development

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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Audit Committee Quality and Best Practices of Whistleblowing: Evidence From Brazilian Companies
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Tax haven Use, the pricing of audit and Non-audit Services, suspicious matters reporting obligations and whistle blower hotline Facilities: Evidence from Australian financial corporations
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Scientific Mapping of Audit Committee: A Bibliometric Analysis
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State of Whistleblowing Research: A Thematic Analysis
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Financial Stability, Leverage, Ineffective Monitoring, Independent Audit Committee, and the Fraudulent Financial Statement
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THE PERCEPTION OF EMPLOYEES IN PUBLIC INSTITUTIONS ON INTERNAL MANAGERIAL CONTROL AS A TOOL IN PREVENTING AND COMBATING THE FRAUD PHENOMENON
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Individual Perception of Ethical Behavior and Whistleblowing on Fraud Detection through Self-Efficacy
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Emerging Issues of Bad Governance and Maladministration at Some South African Universities
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THE RIGHT PERSON AT THE RIGHT TIME: AUDIT COMMITTEE MEMBERS AND THE QUALITY OF FINANCIAL INFORMATION
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inferred← citeshttps://doi.org/10.37575/h/mng/240014openalex-snapshot
The Impact of Audit Committee Characteristics on ESG
inferred← citeshttps://doi.org/10.3917/cca.271.0051openalex-snapshot
Une décennie de recherches empiriques autour des déterminants de l’efficacité des comités d’audit
inferred← citeshttps://doi.org/10.47264/idea.lassij/4.2.8openalex-snapshot
Why I don’t Blow the Whistle? Perceived Barriers by the University Teachers to Report Wrong Doings
inferred← citeshttps://doi.org/10.59274/enderun.1363691openalex-snapshot
KURUMSAL YÖNETİM BAĞLAMINDA İÇ DENETİM VE BİLGİ İFŞASI İLİŞKİSİ
inferred← citeshttps://doi.org/10.61978/summa.v3i1.876openalex-snapshot
Institutionalizing Internal Audit in Indonesian Startups: Regulatory Alignment and Fraud Prevention Strategies
inferred← citeshttps://doi.org/10.64628/aam.qusvh3q7dopenalex-snapshot
An ethical workplace culture can prevent corporate fraud by aiding whistleblowers
inferred← citeshttps://doi.org/10.70675/91dafff9z04f3z47fez9568zf428015a47baopenalex-snapshot
Étude du fonctionnement des comités d’audit et de l’audit interne : au-delà du contrôle formel ?
inferred← citeshttps://doi.org/10.70675/eceeee93zaccbz45d0z8850za2e03b1e1e0aopenalex-snapshot
L'efficacité du comité d'audit dans le renforcement de la qualité de l'audit et de l'information financière
inferred← citeshttps://doi.org/10.7176/rjfa/10-10-13openalex-snapshot
Measures of Audit Committee Effectiveness in Nigeria
inferred← citeshttps://doi.org/10.7176/rjfa/10-24-07openalex-snapshot
Audit Committee Attributes and Internal Audit Function Effectiveness. Evidence from Zimbabwe Local Authorities
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