Research Explorer

Project

Essays on whistleblowing and management control
Code
01D11021
Duration
01 October 2021 → 31 October 2022
Funding
Regional and community funding: Special Research Fund
Research disciplines
  • Social sciences
    • Accounting and auditing
Keywords
Whistleblowing internal auditing management control
 
Project description
 

Whistleblowing and internal auditing are frequently used fraud detection methods. Despite their importance, in-depth research about incentives for both is lacking. In this project, we will conduct three experimental studies focusing on (1) employee whistleblowing, (2) the role of internal auditors, and (3) reporting non-financial misconduct. As such, we will contribute to the accounting literature with important implications for practice.