Alleyne, P., Haniffa, R. and Hudaib, M. (2015) The construction of a whistle-blowing protocol for audit organisations: a four-stage participatory approach. International Journal of Auditing, 20(1), pp. 72-86. (doi: 10.1111/ijau.12058)
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Abstract
Although the laws and professional codes encourage whistle-blowing, there is a lack of effective arrangements to guide external auditors on how to blow the whistle upon discovery of audit-related wrongdoing committed by audit colleagues. Using a four-stage participatory research method, we explore the professional judgement and decision-making process that external auditors go through as well as factors influencing their decisions to report wrongdoing by colleagues. The consensus results from the interviews conducted enable us to construct a whistle-blowing protocol that can be adopted in audit organisations and the profession.
| Item Type: | Articles |
|---|---|
| Status: | Published |
| Refereed: | Yes |
| Glasgow Author(s) Enlighten ID: | Hudaib, Dr Mohammad |
| Authors: | Alleyne, P., Haniffa, R., and Hudaib, M. |
| College/School: | College of Social Sciences > Adam Smith Business School > Accounting and Finance |
| Journal Name: | International Journal of Auditing |
| Publisher: | Wiley-Blackwell Publishing Ltd. |
| ISSN: | 1090-6738 |
| ISSN (Online): | 1099-1123 |
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