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.
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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.
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Johnson, R. A. 2002. Whistleblowing: When it Works-And Why. Lynne Rienner Pub.
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.
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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.
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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.
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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.
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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.
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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.
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Shawver, T. J. 2011. Can ethics education impact whistleblowing? Management Accounting Quarterly (Summer): 29-37.
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Segarra, M. 2013. A $14 million tip. CFO (November): 14. (Whistle-blower payout).
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Stone, E. 2017. JP Morgan hit with whistleblower damages. Strategic Finance (February): 13.
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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.