Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Akers, M. D. and T. V. Eaton. 2009. An examination of whistleblowing policies and mechanisms at universities. Journal of Forensic & Investigative Accounting 1(1): 1-26.
American Institute of Certified Public Accountants Antifraud Programs and Controls Task Force. (AICPA). 2010. Audit Committee Considerations for Whistleblower Hotlines. (Link).
Archambeault, D. S. and S. Webber. 2015. Whistleblowing 101. The CPA Journal (July): 60-64.
Arszulowicz, M. and W. W. Gasparski (Editors). 2010. Whistleblowing: In Defense of Proper Action (Praxiology). Transaction Publishers.
Association of Certified Fraud Examiners (ACFE). 2005. Detecting and Deterring Fraud Using Hotlines. ACFE.
Atkinson, A. A., R. D. Banker, R. S. Kaplan and S. M. Young. 2001. Management Accounting 3rd edition. Prentice Hall. (ABKY Chapter 10 Summary - A Whistleblower's Choices).
Baloria, V. P., C. A. Marquardt and C. I. Wiedman. 2017. A lobbying approach to evaluating the whistleblower provisions of the Dodd-Frank Reform Act of 2010. Contemporary Accounting Research 34(3): 1305-1339.
Beard, D. F. 2007. Retaliation: Unlawful, unethical, or just to be expected? Strategic Finance (August): 32-38. (Protecting whistleblowers).
Berger, L., S. Perreault and J. Wainberg. 2017. Hijacking the moral imperative: How financial incentives can discourage whistleblower reporting. Auditing: A Journal of Practice & Theory 36(3): 1-14.
Boo, E., T. B. Ng and P. G. Shankar. 2016. Effects of incentive scheme and working relationship on whistle-blowing in an audit setting. Auditing: A Journal of Practice & Theory 35(4): 23-38.
Bowers, J., M. Fodder, J. Lewis and J. Mitchell. 2012. Whistleblowing: Law and Practice. OUP Oxford.
Boyle, D. M., J. F. Boyle and B. W. Carpenter. 2016. SEC supercharges whistleblower program: The SEC zeroing in on retaliation, confidentiality agreements, former company officers, and former compliance people. CFOs must set up rigorous internal compliance programs to address potential violations. Strategic Finance (March): 36-43.
Brink, A. G., S. J. Cerola and K. B. Menk. 2015. The effects of personality traits, ethical position, and the materiality of fraudulent reporting on entry-level employee whistleblowing decisions. Journal of Forensic & Investigative Accounting 7(1): 180-211.
Brown, J. O., J. Hays and M. Stuebs. 2017. Is your company empowering whistleblowers? Strategic Finance (January):42-49.
Brown, J. O., J. Hays and M. T. Stuebs Jr. 2016. Modeling accountant whistleblowing: Applying the theory of planned behavior and the fraud triangle. Accounting and the Public Interest (16): 28-56.
Burke, R. J. and Cooper, C. L. (Editors). 2013. Voice and Whistleblowing in Organizations: Overcoming Fear, Fostering Courage, and Unleashing Candour. Edward Elgar Pub.
Clements, L. H. 2005. Whistleblowing: Who, what, when, where, why & how? Journal of Forensic Accounting 6(2): 429-440.
Curtis, M. B. and E. Z. Taylor. 2014. Big oil versus big ideals. Journal of Forensic & Investigative Accounting 6(1): 248-263. (Whistle-blowing).
Dozier, J. B. and M. P. Miceli. 1985. Potential predictors of whistle-blowing: A prosocial behavior perspective. Academy of Management Review (10): 823-836.
Dworkin, T. M. 2007. SOX and whistleblowing. Michigan Law Review 105(8):1757-1780.
Eaton, T. V. and W. T. Weber. 2008. Whistleblowing: A review of previous research and suggestions for best practices. Journal of Forensic Accounting 9(1): 21-36.
Ehrlich, C. P. and J. D. Williams. 2011. The accountant as whistleblower: Guidelines for disclosure and liability. The CPA Journal (November): 66-71.
Ellis, S. and S. Arieli. 1999. Predicting intentions to report administrative and disciplinary infractions: Applying the reasoned action model. Human Relations 52(7): 947-967.
Fayard, D., R. C. Cockrell and M. B. Curtis. 2014. An experimental economics approach to the study of whistle-blowing. Journal of Forensic & Investigative Accounting 6(1): 123-150.
Fink, J. L. 2015. An overview of the IRS's whistleblower program. The CPA Journal (May): 40-41.
Glazer, M. and P. Glazer. 1989. The Whistleblowers: Exposing corruption in Government and Industry. Basic Books.
Gundlach, M. J., S. C. Douglas and M. J. Martinko. 2003. The decision to blow the whistle: A social information processing framework. Academy of Management Review 28(1): 107-123.
Guthrie, C. P., C. S. Norman and J. M. Rose. 2012. Chief audit executives' evaluations of whistle-blowing allegations. Behavioral Research In Accounting 24(2): 87-99.
Hooks, K. L., S. E. Kaplan and J. J. Schultz, Jr. 1994. Enhancing communication to assist in fraud prevention and detection. Auditing: A Journal of Practice & Theory (Fall): 86-117.
Johnson, R. A. 2002. Whistleblowing: When it Works-And Why. Lynne Rienner Pub.
Journal of Accountancy. 2017. Professor honored for research on whistleblowing. Journal of Accountancy (April): 73.
Kaplan, S. and J. J. 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. 71: 109-124.
Kaplan, S. E., K. Pany, J. A. Samuels and J. Zhang. 2009. An examination of the effects of procedural safeguards on intentions to anonymously report fraud. Auditing: A Journal of Practice & Theory 28(2): 273-288.
Kaplan, S. E., K. Pany, J. Samuels and J. Zhang. 2012. An examination of anonymous and non-anonymous fraud reporting channels. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 88-95.
Kaplan, S. E., K. R. Pope and J. A. Samuels. 2015. An examination of the effects of managerial procedural safeguards, managerial likeability, and type of fraudulent act on intentions to report fraud to a manager. Behavioral Research In Accounting 27(2): 77-94.
Keenan, J. P. and C. A. Krueger. 1992. Whistleblowing and the professional. Management Accounting (August): 21-24.
Keil, M., A. Tiwana, R. Sainsbury and S. Sneha. 2010. Toward a theory of whistleblowing intentions: A benefit-to-cost differential perspective. Decision Sciences 41(4): 787-812.
Kennedy, E. 2016. $100M to whistleblowers. Strategic Finance (November): 11.
King, G. 1997. The effects of interpersonal closeness and issue seriousness on blowing the whistle. Journal of Business Communications 34: 419-436.
King, G. III. 1999. The implications of an organization's structure on whistleblowing. Journal of Business Ethics 20(4): 315-326.
Kraut, M. A., J. C. Porter and A. Gray. 2016. Tough choices - Ethical decisions in whistleblowing. IMA Educational Case Journal 9(1): 1-4.
Loeb, S. E. 1990. Whistleblowing and accounting education. Issues in Accounting Education (Fall): 281-294.
MacGregor J., M. Robinson and M. Stuebs. 2014. Creating an effective whistleblowing environment. Strategic Finance (March): 34-40.
Mahany, B. H. 2009. The IRS whistleblower program: What CPAs should know. Journal of Accountancy (August): 50-54.
Martin, B. 2013. Whistleblowing: A Practical Guide. Lulu.Com.
Mesmer-Magnus, J. R. and C. Viswesvaran. 2005. Whistleblowing in organizations: An examination of correlates of whistleblowing intentions, actions, and retaliation. Journal of Business Ethics 62: 277-297.
Miceli, M. P. and J. P. Near. 1992. Situation variables affecting the whistle-blowing decision: A review of the literature. Advances In Management Accounting (1): 109-139.
Miceli, M. P. and J. P. Near. 1984. The relationships among beliefs, organizational position, and whistle-blowing status: A discriminant analysis. The Academy of Management Journal 27(4): 687-705. (JSTOR link).
Miceli, M. and J. Near. 1988. Individual and situational correlates of whistleblowing. Personnel Psychology 41: 267-282.
Miceli, M. P., J. P. Near and T. M. Dworkin. 2013. Whistle-Blowing in Organizations. Psychology Press.
Moberly, R. E. 2006. Sarbanes-Oxley's structural model to encourage corporate whistleblowers. Brigham Young University Law Review 5: 1107-1180.
National Association of Accountants. 1981. Time off: The perils of whistle blowing. Management Accounting (April): 61.
Oliverio, M. E. 2011. Whistleblowing versus internal controls. The CPA Journal (September): 12.
Parisi, R. C. 2009. The fine art of whistleblowing. The CPA Journal (November): 6-10.
Patel, C. 2003. Some cross-cultural evidence on whistle-blowing as an internal control mechanism. Journal of International Accounting Research (2): 69-96.
Ponemon, L. 1994. A comment on 'whistleblowing' as an internal control mechanism: Individual and organizational considerations. Auditing: A Journal of Practice & Theory (13): 118-130.
Public Company Accounting Oversight Board. 2011. PCAOB Standards and Related Rules. AICPA.
Rashty, J. 2015. Corporate ethics and the rights of whistleblowers. The CPA Journal (February): 48-50.
Rechtschaffen, G. S. and J. A. Yardley. 1995. Whistleblowing and the law. Management Accounting (March): 38-41.
Reckers-Sauciuc, A. K. and D. J. Lowe. 2010. The influence of dispositional affect on whistle-blowing. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 259-269.
Rothschild, J. and T. D. Miethe. 1999. Whistleblower disclosures and management retaliation. Work and Occupations 26 (1): 107-128.
Samuels, J. A. and K. R. Pope. 2014. Are organizations hindering employee whistleblowing? Attention to detail is essential in implementing effective fraud reporting programs. Journal of Accountancy (December): 42-44.
Seifert, D. L., J. T. Sweeney, J. Joireman and J. M. Thornton. 2010. The influence of organizational justice on accountant whistleblowing. Accounting, Organizations and Society 35(7): 707-717.
Seifert, D. L., W. W. Stammerjohan and R. B. Martin. 2014. Trust, organizational justice, and whistleblowing: A research note. Behavioral Research In Accounting 26(1): 157-168.
Shawver, T. 2008. What accounting students think about whistleblowing. Management Accounting Quarterly (Summer): 33-41.
Shawver, T. 2011. The effects of moral intensity on whistleblowing behaviors of accounting professionals. Journal of Forensic & Investigative Accounting 3(2): 162-190.
Shawver, T. and L. H. Clements. 2008. Whistleblowing: Factors that contribute to management accountants reporting questionable dilemmas. Management Accounting Quarterly (Winter): 26-38.
Shawver, T. J. 2011. Can ethics education impact whistleblowing? Management Accounting Quarterly (Summer): 29-37.
Schultz, J. J. and K. L. Hooks. 1998. The effect of relationship and reward on reports of wrongdoing. Auditing: A Journal of Practice & Theory (Fall): 15-35.
Segarra, M. 2013. A $14 million tip. CFO (November): 14. (Whistle-blower payout).
Sims, R. L. and J. P. Keenan. 1998. Predictors of external whistleblowing: Organizational and intrapersonal variables. Journal of Business Ethics 17(4): 411-421.
Stone, E. 2017. JP Morgan hit with whistleblower damages. Strategic Finance (February): 13.
Taylor, E. Z. and C. P. Guthrie. 2013. Baptist Hospital and the State of North Carolina: Alleged malfeasance and whistleblowing aftermath. Issues in Accounting Education (August): 110-117.
The Network, Inc. 2006. Best Practices in Ethics Hotlines. The Network, Inc.
U. S. House of Representatives. 2002. The Saranes-Oxley Act of 2002. Public Law 107-204 [H.R. 3763]. Government Printing Office.
Verschoor, C. C. 2017. Whistleblower awards increase. Strategic Finance (April): 23-24.
Wainberg, J. and S. Perreault. 2016. Whistleblowing in audit firms: Do explicit protections from retaliation activate implicit threats of reprisal? Behavioral Research In Accounting 28(1): 83-93.
Webber, S. and D. S. Archambeault. 2015. Whistleblowing: Not so simple for accountants. The CPA Journal (August): 62-68.
Westin, A. F., Ed. 1981. Whistle Blowing. McGraw-Hill Book Co.
Westman, D. P. and N. M. Modesitt. 2004. Whistleblowing: The Law of Retaliatory Discharge, 2nd Edition. BNA Books.
Zhang, J., K. Pany and P. M. J. Reckers. 2013. Under which conditions are whistleblowing "best practices" best? Auditing: A Journal of Practice & Theory 32(3): 171-181.