Whistleblowers have been credited for uncovering financial scandals in companies globally,
including Enron, Olympus Corporation, and WorldCom. Despite increasing support and …

Purpose The purpose of this study is to review the literature on money laundering and its
related areas. The main objective is to identify any gaps in the literature and direct attention …

Whistleblowers risk great personal cost to expose injustice. While their actions are
sometimes deemed morally courageous, existing evidence that whistleblowers are primarily …

Whistleblowers who expose wrongdoing often face several concerns, pressures, and threats
of retaliation before reaching a final decision. Specifically, this study examines the effects of …

This work empirically tests the concept of the 'whistleblowing triangle,'which is modeled on
the three factors encapsulated by the fraud triangle (pressure or financial incentives …

This article originally advances the field of organizational whistleblowing by empirically
investigating the suitability of the four elements of the fraud diamond as a means to …

Purpose The purpose of this study is to investigate the factors affecting the whistleblowing
intentions (WBI) by Iranian accountants by integrating the fraud pentagon and the extended …

In view of recent studies that identified certain interest groups as potential whistleblowers,
we propose an integrative conceptual framework to examine whistleblower behavior by …

Purpose This paper aims to reframe the whistleblowing process by examining the individual
and situational factors that have been overlooked by prior studies. Ethical climate, public …

This paper proposes a new framework to provide insights into the techniques launderers
adopt to clean illicit funds, drawing on existing literature and theories including rational …