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.
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Beard, D. F. 2007. Retaliation: Unlawful, unethical, or just to be expected? Strategic Finance (August): 32-38. (Protecting whistleblowers).
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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Curtis, M. B. and E. Z. Taylor. 2014. Big oil versus big ideals. Journal of Forensic & Investigative Accounting 6(1): 248-263. (Whistle-blowing).
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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.
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Johnson, R. A. 2002. Whistleblowing: When it Works-And Why. Lynne Rienner Pub.
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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.
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.
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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.
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.
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Rashty, J. 2015. Corporate ethics and the rights of whistleblowers. The CPA Journal (February): 48-50.
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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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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.
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Segarra, M. 2013. A $14 million tip. CFO (November): 14. (Whistle-blower payout).
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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.
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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.