Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
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Archambeault, D. S. and S. Webber. 2015. Whistleblowing 101. The CPA Journal (July): 60-64.
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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.
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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.
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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.
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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.
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Oliverio, M. E. 2011. Whistleblowing versus internal controls. The CPA Journal (September): 12.
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Rashty, J. 2015. Corporate ethics and the rights of whistleblowers. The CPA Journal (February): 48-50.
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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.