Towards a conceptual model of whistle-blowing intentions among external auditors

2013 ◽  
Vol 45 (1) ◽  
pp. 10-23 ◽  
Author(s):  
Philmore Alleyne ◽  
Mohammad Hudaib ◽  
Richard Pike
Keyword(s):  
Conceptual Model ◽  
Whistle Blowing ◽  
External Auditors

Whistle-blowing by external auditors in South Africa

2014 ◽  
Vol 27 (5) ◽  
pp. 834-862 ◽  
Author(s):  
Warren Maroun ◽  
Jill Atkins
Keyword(s):  
South Africa ◽  
Corporate Governance ◽  
Audit Quality ◽  
Mandatory Reporting ◽  
Content Type ◽  
Whistle Blowing ◽  
External Auditors ◽  
Power And Control ◽  
And Control ◽  
African Setting

Purpose – The purpose of this paper is to explore how notions of disciplinary power manifest themselves in audit regulatory developments. When it comes to research on the relationship between audit quality and regulation, much of the prior scholarly work has kept to the positivist tradition of quantitative analysis under the guise of “economic rationality”. In contrast, this research takes an interpretive approach to provide an alternate and unique perspective, using motifs of Foucauldian power and control to illuminate the operation of external regulation in a South African setting. The paper examines what may be loosely described as a mandatory whistle-blowing duty imposed on external auditors. Design/methodology/approach – Detailed interviews with some of South Africa's leading corporate governance experts are used to highlight the disciplinary effect of an auditor's duty to bring reportable irregularities to the attention of an independent regulator. Findings – Blowing the whistle on irregularities contributes, not only to increasing the information made available to stakeholders, but to creating a valid expectation of auditors serving the public interest by enhancing a sense of transparency and accountability. Elements of resistance to panoptic-like control are, however, also present suggesting that, in part, the regulation may simply be creating the illusion of active reporting. Research limitations/implications – The research relies on a relatively small sample of subject experts and does not provide a complete account of regulatory developments taking place in South Africa and abroad. Additional research on the role of whistle-blowing in an external audit setting is needed focusing particularly on similarities and variations in interpretations of reporting by auditors from the perspective of more diverse stakeholder groups. Practical/implications – Mandatory reporting of irregularities by auditors can provided additional useful information for stakeholders and may contribute to demands for more effective reporting by auditors. Social implications – Arms-length regulation of the audit profession should not be seen only as a means of improving audit quality and the utility of audit reports. Powerful social forces are also. This research demonstrates how laws and regulations have a potential disciplinary effect on the audit profession that contributes to a restoration of confidence in the audit process after it is best by scandals, even if motifs of power and control are somewhat illusionary. Originality/value – This research addresses the need for more detailed analysis of precisely how mechanisms of accountability and transparency operate in the broader corporate governance arena. The paper also contributes to the calls for more detailed, context-specific studies of audit. Finally, this paper is one of the first to employ a critical theoretical perspective on audit in an African setting, responding to the need for contextual, methodological and theoretical eclecticism in the area of corporate governance research.

scholarly journals The Comprehensive Model of Whistle-Blowing, Forensic Audit, Audit Investigation, and Fraud Detection

2018 ◽  
Vol 1 (2) ◽  
pp. 153-162
Author(s):  
Atrisia Inayati Mamahit ◽  
Dekar Urumsah
Keyword(s):  
Conceptual Model ◽  
Fraud Detection ◽  
Decision Makers ◽  
Comprehensive Model ◽  
Fraud Prevention ◽  
Whistle Blowing ◽  
Government Sector ◽  
The Future ◽  
The Government ◽  
Prevention Methods

Fraud is a problem that has never been resolved from year to year. One type of fraud that often occurs in the government sector is corruption. Various attempts have been made by the government to detect fraud, but the efforts that have been made have not been effective in reducing fraud. This study aims to propose a conceptual model for detecting fraud by linking whistle-blowing, forensic audits, and investigation audits. The conceptual model of this research is expected to provide input to managers and decision makers regarding the factors that need to be considered in improving fraud detection so that in the future fraud prevention methods will be better and better.

scholarly journals The pattern of fraudulent accounting : Ethics, external auditing and internal whistle-blowing process

2017 ◽  
Vol 6 (1) ◽  
pp. 12-25 ◽  
Author(s):  
Loredana Ferri Di Fabrizio
Keyword(s):  
Accounting Ethics ◽  
Top Management ◽  
Ongoing Debate ◽  
Whistle Blowing ◽  
External Auditors ◽  
The Past ◽  
Accounting Scandals ◽  
The Face ◽  
Effective Instrument ◽  
Non Audit Services

The ongoing debate in the literature centres on the compromised auditor’s independence in consequence of the relevant provisions perceived for non-audit services provided to the audited clients. The accounting scandals that have occurred over the past two decades show the lack of competence and independence of external auditors, who kept quite in the face of attempted frauds. The case of Tesco represents an undeniable example of the loss of auditor’s independence, who failed to detect accounting manipulation confirming the importance of whistle-blowing procedures in disclosing concerns before they become serious problems. When turnover occurs in CEOs it is more likely that a rotation in external auditors occurs as well. Finally, changes in top management enable whistle-blowing actions to be successful, interrupting the organization’s dependence on serious wrongdoings and preventing a disastrous ending. The success of whistle-blowing in preventing company failure makes it an effective instrument of сorporate пovernance.

A conceptual model of life balance: Cross-cultural commonalities and differences

2003 ◽  
Author(s):  
Margaret A. Shaffer ◽  
Anne Marie C. Francesco ◽  
Janice R. Joplin ◽  
Theresa Lau
Keyword(s):  
Conceptual Model ◽  
Cross Cultural ◽  
Life Balance
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