“Ethics Hotlines” in Transnational Companies: A Comparative Study
Author
Abstract
Suggested Citation
DOI: 10.1007/s10551-009-0110-4
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Schultz, Jj & Johnson, Da & Morris, D & Dyrnes, S, 1993. "An Investigation Of The Reporting Of Questionable Acts In An International Setting," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 75-103.
- Steven Kaplan & Joseph Schultz, 2007. "Intentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting," Journal of Business Ethics, Springer, vol. 71(2), pages 109-124, March.
- Kathie Pelletier & Michelle Bligh, 2008. "The Aftermath of Organizational Corruption: Employee Attributions and Emotional Reactions," Journal of Business Ethics, Springer, vol. 80(4), pages 823-844, July.
- Steven Shavell & A. Mitchell Polinsky, 2000.
"The Economic Theory of Public Enforcement of Law,"
Journal of Economic Literature, American Economic Association, vol. 38(1), pages 45-76, March.
- A. Mitchell Polinsky & Steven Shavell, 1999. "The Economic Theory of Public Enforcement of Law," NBER Working Papers 6993, National Bureau of Economic Research, Inc.
- Élodie Béthoux & Claude Didry & Arnaud Mias, 2007.
"What Codes of Conduct Tell Us: corporate social responsibility and the nature of the multinational corporation,"
Corporate Governance: An International Review, Wiley Blackwell, vol. 15(1), pages 77-90, January.
- Elodie Béthoux & Claude Didry & Arnaud Mias, 2007. "What Codes of Conduct Tell U : Corporate Social Responsibility and the Nature of the Multinational Corporation," Post-Print hal-01271418, HAL.
- Harold Hassink & Meinderd Vries & Laury Bollen, 2007. "A Content Analysis of Whistleblowing Policies of Leading European Companies," Journal of Business Ethics, Springer, vol. 75(1), pages 25-44, September.
- Near, Janet P. & Rehg, Michael T. & Van Scotter, James R. & Miceli, Marcia P., 2004. "Does Type of Wrongdoing Affect the Whistle-Blowing Process?," Business Ethics Quarterly, Cambridge University Press, vol. 14(2), pages 219-242, April.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Gladys Lee & Neil Fargher, 2013. "Companies’ Use of Whistle-Blowing to Detect Fraud: An Examination of Corporate Whistle-Blowing Policies," Journal of Business Ethics, Springer, vol. 114(2), pages 283-295, May.
- Calderón Reyes & Ferrero Ignacio & Redin Dulce M., 2013.
"Ethical codes and corporate responsibility of the most admired companies of the world: Toward a third generation ethics?,"
Business and Politics, De Gruyter, vol. 14(4), pages 1-24, January.
- Calderón, Reyes & Ferrero, Ignacio & Redin, Dulce M., 2012. "Ethical codes and corporate responsibility of the most admired companies of the world: Toward a third generation ethics?," Business and Politics, Cambridge University Press, vol. 14(4), pages 1-24, December.
- Reyes Calderón & Ignacio Ferrero & Dulce Redin, 2012. "Ethical Codes and Corporate Responsibility of the Most Admired Companies of the World: Towards a Third Generation Ethics?," Faculty Working Papers 09/12, School of Economics and Business Administration, University of Navarra.
- Aytac Gokmen & A. Turan Ozturk, 2012. "Issues of Business Ethics in Domestic and International Businesses: A Critical Study," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 3(5), pages 82-88, September.
- Angelina Roša (Rosha) & Liudmila Lobanova, 2022. "Ethical Responsibility of a Company in the Context of Digital Transformation of Work: Conceptual Model," Sustainability, MDPI, vol. 14(18), pages 1-29, September.
- Michael S. McLeod & G. Tyge Payne & Robert E. Evert, 2016. "Organizational Ethics Research: A Systematic Review of Methods and Analytical Techniques," Journal of Business Ethics, Springer, vol. 134(3), pages 429-443, March.
- Eugene Soltes, 2020. "Paper Versus Practice: A Field Investigation of Integrity Hotlines," Journal of Accounting Research, Wiley Blackwell, vol. 58(2), pages 429-472, May.
- Cuervo-Cazurra, Alvaro & Dieleman, Marleen & Hirsch, Paul & Rodrigues, Suzana B. & Zyglidopoulos, Stelios, 2021. "Multinationals’ misbehavior," Journal of World Business, Elsevier, vol. 56(5).
- Baban Eulaiwi & Ahmed Al‐Hadi & Lien Duong & Keira Clark & Grantley Taylor & Brian Perrin, 2022. "Audit pricing and corporate whistleblower governance: evidence from Australian financial firms," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2339-2384, June.
- Tabea Franziska Hirth-Goebel & Barbara E. Weißenberger, 2019. "Management accountants and ethical dilemmas: How to promote ethical intention?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 287-322, October.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Lee, Gladys & Xiao, Xinning, 2018. "Whistleblowing on accounting-related misconduct: A synthesis of the literature," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 22-46.
- Gao, Lei & Brink, Alisa G., 2017. "Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing," Journal of Accounting Literature, Elsevier, vol. 38(C), pages 1-13.
- Elka Johansson & Peter Carey, 2016. "Detecting Fraud: The Role of the Anonymous Reporting Channel," Journal of Business Ethics, Springer, vol. 139(2), pages 391-409, December.
- Calderón Reyes & Ferrero Ignacio & Redin Dulce M., 2013.
"Ethical codes and corporate responsibility of the most admired companies of the world: Toward a third generation ethics?,"
Business and Politics, De Gruyter, vol. 14(4), pages 1-24, January.
- Calderón, Reyes & Ferrero, Ignacio & Redin, Dulce M., 2012. "Ethical codes and corporate responsibility of the most admired companies of the world: Toward a third generation ethics?," Business and Politics, Cambridge University Press, vol. 14(4), pages 1-24, December.
- Reyes Calderón & Ignacio Ferrero & Dulce Redin, 2012. "Ethical Codes and Corporate Responsibility of the Most Admired Companies of the World: Towards a Third Generation Ethics?," Faculty Working Papers 09/12, School of Economics and Business Administration, University of Navarra.
- Syahrul Ahmar Ahmad Author_Email: syahrul.ahmar@johor.uitm.edu.my & Malcolm Smith & Zubaidah Ismail & Rahimah Mohamed Yunos, 2011. "Internal Whistleblowing Intentions: Influence Of Internal Auditors’ Demographic And Individual Factors," Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding 2011-051-155, Conference Master Resources.
- Sebastian Krügel & Matthias Uhl, 2023. "Internal whistleblowing systems without proper sanctions may backfire," Journal of Business Economics, Springer, vol. 93(8), pages 1355-1383, October.
- Gregory A. Liyanarachchi & Ralph Adler, 2011. "Accountants’ Whistle-Blowing Intentions: The Impact of Retaliation, Age, and Gender," Australian Accounting Review, CPA Australia, vol. 21(2), pages 167-182, June.
- Paul Andon & Clinton Free & Radzi Jidin & Gary S. Monroe & Michael J. Turner, 2018. "The Impact of Financial Incentives and Perceptions of Seriousness on Whistleblowing Intention," Journal of Business Ethics, Springer, vol. 151(1), pages 165-178, August.
- D. Lowe & Kelly Pope & Janet Samuels, 2015. "An Examination of Financial Sub-certification and Timing of Fraud Discovery on Employee Whistleblowing Reporting Intentions," Journal of Business Ethics, Springer, vol. 131(4), pages 757-772, November.
- 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.
- Steven Kaplan & Kurt Pany & Janet Samuels & Jian Zhang, 2009. "An Examination of the Association Between Gender and Reporting Intentions for Fraudulent Financial Reporting," Journal of Business Ethics, Springer, vol. 87(1), pages 15-30, June.
- Pailin Trongmateerut & John Sweeney, 2013. "The Influence of Subjective Norms on Whistle-Blowing: A Cross-Cultural Investigation," Journal of Business Ethics, Springer, vol. 112(3), pages 437-451, February.
- Mechtenberg, Lydia & Muehlheusser, Gerd & Roider, Andreas, 2020.
"Whistleblower protection: Theory and experimental evidence,"
European Economic Review, Elsevier, vol. 126(C).
- Roider, Andreas & Muehlheusser, Gerd & Mechtenberg, Lydia, 2017. "Whistle-Blower Protection: Theory and Experimental Evidence," CEPR Discussion Papers 11898, C.E.P.R. Discussion Papers.
- Mechtenberg, Lydia & Muehlheusser, Gerd & Roider, Andreas, 2017. "Whistle-Blower Protection: Theory and Experimental Evidence," IZA Discussion Papers 10607, Institute of Labor Economics (IZA).
- Lydia Mechtenberg & Gerd Muehlheusser & Andreas Roider, 2017. "Whistle-Blower Protection: Theory and Experimental Evidence," CESifo Working Paper Series 6394, CESifo.
- Ivan Bozhikin & Nikolay Dentchev, 2018. "Discovering a Wilderness of Regulatory Mechanisms for Corporate Social Responsibility: Literature Review," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 145-174, June.
- Peipei Pan & Chris Patel, 2024. "Do Internal Auditors Make Consistent Ethical Judgments in English and Chinese in Reporting Wrongdoing?," Journal of Business Ethics, Springer, vol. 194(2), pages 433-453, October.
- Steven Kaplan & Joseph Schultz, 2007. "Intentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting," Journal of Business Ethics, Springer, vol. 71(2), pages 109-124, March.
- Shani Robinson & Jesse Robertson & Mary Curtis, 2012. "The Effects of Contextual and Wrongdoing Attributes on Organizational Employees’ Whistleblowing Intentions Following Fraud," Journal of Business Ethics, Springer, vol. 106(2), pages 213-227, March.
- Muel Kaptein, 2022. "How Much You See Is How You Respond: The Curvilinear Relationship Between the Frequency of Observed Unethical Behavior and The Whistleblowing Intention," Journal of Business Ethics, Springer, vol. 175(4), pages 857-875, February.
- Sanjay Dhamija, 2014. "Whistleblower Policy— Time to Make it Mandatory," Global Business Review, International Management Institute, vol. 15(4), pages 833-846, December.
- Maroun, Warren, 2015. "Reportable irregularities and audit quality: Insights from South Africa," Accounting forum, Elsevier, vol. 39(1), pages 19-33.
More about this item
Keywords
codes of ethics/conduct; compliance; ethics hotlines; transnational companies; value-based approach;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:jbuset:v:88:y:2009:i:1:p:199-210. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.