Whistle Blowing Policy: A Revered Tool for Corporate Governance

Authors

  • Gunjan Khanna Assistant Professor, Lakshmibai College, University of Delhi, Delhi

DOI:

https://doi.org/10.33516/maj.v56i6.90-93p

Keywords:

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

Download data is not yet available.

Published

2021-06-30

How to Cite

Khanna, G. (2021). Whistle Blowing Policy: A Revered Tool for Corporate Governance. The Management Accountant Journal, 56(6), 90–93. https://doi.org/10.33516/maj.v56i6.90-93p

Issue

Section

Corporate Governance

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

Similar Articles

<< < 1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.