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Whistleblowing Based on the Three Lines Model

Author

Listed:
  • Paschalis Kagias

    (Department of Accounting and Finance, University of Western Macedonia, 501 00 Kozani, Greece)

  • Alexandros Garefalakis

    (Department of Business Administration and Tourism, Hellenic Mediterranean University, 714 10 Iraklio, Greece)

  • Ioannis Passas

    (Department of Business Administration and Tourism, Hellenic Mediterranean University, 714 10 Iraklio, Greece
    Department of Accounting and Finance, Neapolis University Pafos, Paphos 8042, Cyprus)

  • Panagiotis Kyriakogkonas

    (Department of Accounting and Finance, Neapolis University Pafos, Paphos 8042, Cyprus)

  • Nikolaos Sariannidis

    (Department of Accounting and Finance, University of Western Macedonia, 501 00 Kozani, Greece)

Abstract

Directive 1937/2019 on the protection of persons who report breaches of Union law became effective very recently. However, Directive 1937/2019 lacks sufficient guidance on the implementation or governance of whistleblowing frameworks. In addition, the existing literature lacks a definition of whistleblowing and whistleblowing frameworks that is appropriate for internal audit and fraud prevention. The purpose of this paper is to address the lack of a definition of whistleblowing and whistleblowing framework appropriate for internal auditing and to guide the roles and responsibilities within an organization to apply and maintain a robust whistleblowing framework. To this effect, the Three Lines Model is used, one of the most recognized theoretical models in effective risk governance and internal audit.

Suggested Citation

  • Paschalis Kagias & Alexandros Garefalakis & Ioannis Passas & Panagiotis Kyriakogkonas & Nikolaos Sariannidis, 2024. "Whistleblowing Based on the Three Lines Model," Administrative Sciences, MDPI, vol. 14(5), pages 1-13, April.
    • Handle: RePEc:gam:jadmsc:v:14:y:2024:i:5:p:83-:d:1382317
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    References listed on IDEAS

    as
    1. Barbara Culiberg & Katarina Katja Mihelič, 2017. "The Evolution of Whistleblowing Studies: A Critical Review and Research Agenda," Journal of Business Ethics, Springer, vol. 146(4), pages 787-803, December.
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