Project

Essays on whistleblowing and management control

Code
01D11021
Looptijd
01-10-2021 → 31-10-2022
Financiering
Regional and community funding: Special Research Fund
Onderzoeksdisciplines
  • Social sciences
    • Accounting and auditing
Trefwoorden
Klokkenluiden interne audit beheerscontrole
 
Projectomschrijving

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.