揭发学术研究:历史视角

Q1 Social Sciences Journal of Financial Crime Pub Date : 2024-05-13 DOI:10.1108/jfc-01-2024-0044
Paulina Arroyo, Nadia Smaili
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引用次数: 0

摘要

目的四十多年来,来自不同学科和国家的学者一直对举报行为很感兴趣。为了打击金融欺诈,金融监管机构一直在制定举报计划,以激励和保护举报人,即那些在目睹其所在机构的非法行为后发出警报的人。本文旨在回顾举报研究的五个历史阶段。作者分析了过去 50 年来举报研究涉及的主题,并勾勒出举报研究演变的快照。研究结果研究结果表明,学术研究(尤其是会计学科)在举报方面取得了进展。学术研究涉及的主题逐渐多样化。然而,范围的扩大限制了学术研究的分析深度和自我批评水平。除少数文章外,其他所有文章都没有从举报的实际复杂程度来看待举报,而限制举报定义的理由只会加剧这种近视。尽管大多数学术研究都采用了 Near 和 Miceli(1985 年)对举报的定义,但文献尚未达成共识。事实上,分析表明,按照当今的标准,Near 和 Miceli(1985 年)的举报定义是不完整和狭隘的,更不用说与监管机构的需求脱节了。
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Whistleblowing academic research: historical perspective
Purpose For more than four decades, scholars from diverse disciplines and countries have been interested in the act of whistleblowing. To battle financial fraud, financial regulators have been developing whistleblowing programs to motivate and protect whistleblowers, i.e. those who sound the alarm after witnessing an illegal act in their organization. The purpose of this article is to review five historical phases of whistleblowing research. The authors analyze the themes covered by whistleblowing studies conducted over the past 50 years and draw a snapshot of the evolution of whistleblowing research. Design/methodology/approach The authors examine academic papers published between 1970 and 2022 and inventory the disciplines involved in the literature and changes in the definition of whistleblowing. Findings The findings show the progress made in academic research (especially for the accounting discipline) regarding whistleblowing. The themes covered by academic studies became progressively diverse. However, this broader scope limited the depth of analysis and the level of self-criticism in the academic research. All but a few articles fail to view whistleblowing in light of its actual level of complexity, and the rationale behind limiting the definition of whistleblowing can only increase this myopia. Although most academic studies have adopted Near and Miceli (1985) definition of whistleblowing, the literature has yet to reach a consensus. Indeed, the analysis shows that Near and Miceli’s (1985) definition of whistleblowing is incomplete and narrow by today’s standards, not to mention out of step with regulators’ needs. Originality/value The main contributions are offering a big picture of whistleblowing academic research's evolution and proposing a more complete and updated view of this act.
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来源期刊
Journal of Financial Crime
Journal of Financial Crime Social Sciences-Law
CiteScore
3.10
自引率
0.00%
发文量
71
期刊介绍: The Journal of Financial Crime, the leading journal in this field, publishes authoritative, practical and detailed insight in the most serious and topical issues relating to the control and prevention of financial crime and related abuse. The journal''s articles are authored by some of the leading international scholars and practitioners in the fields of law, criminology, economics, criminal justice and compliance. Consequently, articles are perceptive, evidence based and have policy impact. The journal covers a wide range of current topics including, but not limited to: • Tracing through the civil law of the proceeds of fraud • Cyber-crime: prevention and detection • Intelligence led investigations • Whistleblowing and the payment of rewards for information • Identity fraud • Insider dealing prosecutions • Specialised anti-corruption investigations • Underground banking systems • Asset tracing and forfeiture • Securities regulation and enforcement • Tax regimes and tax avoidance • Deferred prosecution agreements • Personal liability of compliance managers and professional advisers
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