Whistle Blowing Policy: A Revered Tool for Corporate Governance
DOI:
https://doi.org/10.33516/maj.v56i6.90-93pKeywords:
No Keywords.Abstract
In the era of intense competition, financial gain supersedes ethics and customs; whistle blowing has turned out to be a matter of utmost importance to ensure good corporate governance. In this article Whistleblowing policy implemented by twenty nine countries have been included. In India parliament has approved The Whistleblowers Protection Act, 2014 but the same is yet to be implemented. In the interim, Whistleblowers are stirred to make a complaint about corporate frauds and malpractices under the Companies Act, 2013 and the SEBI legislations. However, Whistleblowers security against any retaliation still remains an illusion in India.Downloads
Downloads
Published
How to Cite
Issue
Section
References
Apesteguia J.; Dufwenberg M. and Selten R. (2007) Blowing the whistle, Economic Theory, Volume 31, pp. 143–166
Beim D.; Hirsch A. V. and Kastellec J. P. (2014) Whistleblowing and Compliance in the Judicial Hierarchy, American Journal of Political Science, Volume 58, No. 4, pp. 904–918
Butler, J. V.; Serra, D. and Spagnolo, G. (2017) Motivating Whistleblowers, CEIS Working Paper No. 419. Available at SSRN: https://ssrn.com/abstract=3086671
Dozier J. B. and Miceli M. P. (1985) Potential Predictors of Whistle-Blowing: A Prosocial Behavior Perspective, Academy of Management Review, Volume 10, No. 4, pp. 823-836
Dorasamy N. and Pillay S. (2011) Whistleblowing: Impediments to Effective Implementation within The South African Public Sector Corporate Ownership and Control, Volume 8, Issue 3, pp. 196-208
Dworkin T. M. (2007), SOX and Whistleblowing, Michigan Law Review, Volume 105, Issue 8, pp. 1757-1780
Hassink H., Vries M. and Bollen L. (2007) A Content Analysis of Whistleblowing Policies of Leading European Companies, Journal of Business Ethics 75, pp. 25–44
Heyes A. and Kapur S. (2008) An Economic Model of Whistle-Blower Policy, The Journal of Law, Economics, & Organization, Volume 25, No. 1, pp.157-182
Near J. P. and Miceli M. P. (1995) Effective Whistleblowing, The Academy of Management Review, Volume 20, No. 3, pp. 679-708
Loyens K. and Vandekerckhove W. (2018) Whistleblowing from an International Perspective: A Comparative Analysis of Institutional Arrangements, Administrative Sciences, Volume 8, Issue 30, pp. 1-16
Rachagan S. and Kuppusamy K. (2013) Encouraging Whistleblowing to Improve Corporate Governance? A Malaysian Initiative, Journal of Business Ethics, Volume 115, Issue 2, pp 367–382
Schmidt M. (2003) Whistleblowing’ Regulation and Accounting Standards Enforcement in Germany and Europe - an Economic Perspective, Humboldt University Business and Economics Discussion Paper No. 29. Available at SSRN: https://ssrn.com/abstract=438480
Ting M. M. (2008) Whistleblowing The American Political Science Review, Volume 102, No. 2, pp. 249-267
Vadera A. K., Aguilera R. V. and Brianna B. Caza (2009) Making Sense of Whistleblowing’s Antecedents: Learning from Research on Identity and Ethics Programs, Business Ethics Quarterly 19:4, pp. 553-586
Free Sample
Editorial Policy
