This study examines the relation between employee whistleblowing allegations and firms’ subsequent tax and financial reporting behavior. I draw on economic theory to develop expectations for and test firms’ tax and financial reporting responses to whistleblowing reports of corporate financial misconduct. I employ a difference-in-difference research design to test whether firm’s subject to employee whistleblowing allegations related to financial misconduct exhibit significantly less misreporting risk and tax avoidance in the period following the allegations relative to a control group of firms not subject to whistleblowing allegations. Using a unique sample of whistleblowing cases obtained from the U.S. government, I find that firms subsequently engage in significantly less aggressive financial reporting behavior and have significant increases in their effective tax rates following whistleblowing allegations. This study contributes to the literature by providing evidence on firms’ tax and financial reporting responses to employee whistleblowing and by highlighting the role that employees play in both tax and financial reporting oversight. In light of regulators’ recently heightened emphasis on whistleblower programs, the results of this study should be of interest to regulators, researchers, auditors, and investors.

Syfte:  Syftet med denna uppsats är att öka förståelsen för hur organisationer hanterar de situationer som uppstår då en anställd har utfört en whistleblowing samt vilka motiv som kan identifieras ligga bakom hanterandet. Metod: En tvärsnittsstudie som behandlar fenomenet whistleblowing med en abduktiv ansats. Datainsamlingen har skett genom en kvalitativ dokumentstudie Slutsats: Studien har visat att då en whistleblowing har skett har organisationerna i studien förnekat missförhållandet. Genom studien har det även kunnat konstateras att det som har bidragit till att missförhållanden inom organisationerna har utförts och upprätthållits har varit att missförhållandena tillfredsställt många olika vinstintressen inom organisationerna.  Vidare har organisationerna hanterat whistleblowern genom att utsätta denne för repressalier.

In the submitted diploma thesis, the author deals with the topic of whistleblowing, in other words protected disclosure of wrongdoing, which is highly topical issue in the Czech Republic over the last decade. This issue gained attention with the first publicly known cases of Czech whistleblowers and also with several submitted legislative proposals for a complex legal regulation of the regime of protected disclosure in the Czech Republic. In the first part of the thesis, the author defines the concept of whistleblowing, in particular through several legal definitions from various authors. This part also deals with the development of the institute in the Anglo-Saxon countries as well as with its overlap into other sectors. Its related aspects are also discussed, namely the concept of labor-law relations and the duty of loyalty. On the whole, the first chapter should provide a more comprehensive view of the whistleblowing institute in order to draw the most important elements needed in the possible regulation of protected disclosure. The second chapter presents international commitments of the Czech Republic related to the regulation of this institute and consisting the most important documents adopted by European Union and other important international organizations, including some relevant case-law of the...

Many researchers and political experts have commented on the disenfranchisement of the citizenry caused by irresponsible use of power by the government that potentially violates the 4th Amendment rights of millions of people through secret mass surveillance programs. Disclosures of this abuse of power are presumably protected by the 1st Amendment, though when constitutional protections are not followed by the government, the result can be prosecution and imprisonment of whistleblowers. Using a critical autoethnographic approach, the purpose of this study was to examine the devolution of democratic governance and constitutional rights in the United States since 9/11. Using the phenomena of my signature indictment (the first whistleblower since Daniel Ellsberg was charged under the Espionage Act) and prosecution by the U.S. government, data were collected through interviews with experts associated with this unique circumstance. These data, including my own recollections of the event, were inductively coded and subjected to a thematic analysis procedure. The findings revealed that the use of national security as the primary grounds to suppress democracy and the voices of whistleblowers speaking truth to, and about, power increased authoritarian tendencies in government. These tendencies gave rise to extra-legal autocratic behavior and sovereign state control over the institutions of democratic governance. Positive social change can only take place in a society that has robust governance and social structures that strengthen democracy, human rights, and the rule of law, and do not inhibit or suppress them.

Social media has recently expanded dramatically, as more people are using different media such as blogs, Facebook and Twitter, to express their opinions. This increases the possibilities to spread information and an unclear legal regulation in this area can create adverse consequences. Freedom of expression is a constitutional right, which forms an important cornerstone of a democratic society. Public employees’ freedom of communication means that they can submit information to the media, without fear of reprisals from the authorities. The right does not mean that it frees the employees from their duties of loyalty to their employer and to follow the employer's decisions and directives. This jurisprudential thesis aims to clarify the legal guidelines for a relatively talked about problem, concerning how freedom of expression restricts the duty of loyalty in the public sector. Initially, unlawful restrictions on public employees' speech is reported to give the reader a better understanding of what is legally permissible legal action for an employee to take in these contexts. From a legal dogmatic method, the applicable law will be analyzed and provide answers to my main question: Under what conditions can public employees express themselves in social media and how does these statements relate to the employee's freedom of expression and the duty of loyalty? Public employees’ has a relatively high ceiling, in terms of what they can express themselves about in social media, which is largely due to the freedom of expression restricts the duty of loyalty in the public sector. In my judgment, stronger protection for whistleblowers in the Swedish legal system is required, since many employees are afraid of becoming victims of reprisals. Introduction of an enlarged protection of integrity, outside the scope of the YGL and TF, may also be necessary, since many social media falls outside the database rule and if violation occurs here it lapse protection. A new fundamental law on freedom of expression (NYGL) will hopefully contribute to increased understanding of the guidelines on social media usage. In the future, employers should focus on clearer policy in this area and also a clearer understanding of why freedom of speech is so valuable.

Die term whistleblowing word universeel aanvaar en daar word ʼn verskeidenheid definisies aangetref. Die eindresultaat van elke definisie bly tog dieselfde en die belangrikste gevolgtrekking wat gemaak kan word is dat ʼn werknemer ʼn beskermde openbaring maak van ongerymdhede in die werkplek en dat hy sodoende beskerm moet word van enige beroepsnadeel. Die doel van ʼn beskermde openbaring lê in die feit dat dit die hoeksteen is waarop individuele verantwoordelikheid van werknemers gebou word. Verder vestig dit ʼn kultuur in die werkplek waar stappe geneem word deur die werkgewer om ongerymdhede te bekamp, deur ʼn beleid en prosedure in plek te stel. Die sukses van die bogenoemde sal dan tot gevolg hê dat werknemers en ook werkgewers ʼn punt daarvan sal maak om op te tree in die openbare belang. Die Wet op Arbeidsverhoudinge 66 van 1995 bepaal dat enige beroepsnadeel wat nie in ooreenstemming met die Wet op Beskermde Openbaarmakings 26 van 2000 is nie, onbillik sal wees. Beide hierdie wette se hoofdoel is om die werknemer te beskerm teen onbillike ontslag, en in die geval van die WBO, spesifiek vir die beskerming van ʼn werknemer wat ʼn beskermde openbaring maak. Die openbaring sal beskermd wees indien die inligting in goeie trou geopenbaar is en as die werknemer ʼn redelike geloof het dat die inhoud waar en korrek is. Die ontslag van ʼn werknemer wat ʼn beskermde openbaring maak, en aan die prosedures soos deur die WBO voorgeskryf voldoen, is egter outomaties onbillik volgens artikel 187(1)(h) van die WAV. Die bewyslas rus op die werknemer om te bewys dat daar ʼn kousale verband bestaan tussen die openbaring wat hy gemaak het en die ontslag of beroepsnadeel wat plaasgevind het. Die openbaarmaker het verskeie remedies tot sy beskikking, maar in die geval van ontslag kan die Arbeidshof ʼn bevel toestaan vir die herindiensneming en/of betaling van kompensasie aan die werknemer. Die doel van hierdie navorsingsvoorstel is om vas te stel wat werknemers se remedies is in die geval waar hulle onderwerp word aan beroepsnadeel as gevolg van die openbaring van inligting binne die werkplek. Hierdie studie sal gedoen word aan die hand van die Wet op Beskermde Openbaarmakings tesame met die Wet op Arbeidsverhoudinge deur die posisie van die werknemer te ontleed vanaf die tydstip toe hy bewus geword het van die inligting, totdat hy sy remedies uitgeoefen het. Daar sal deurlopend na wetgewing en regspraak verwys word om alle opinies en opmerkings te steun. Ten slotte sal daar kortliks vergelykings getref word met internasionale instrumente asook internasionale wetgewing. / Thesis (LLM (Labour Law))--North-West University, Potchefstroom Campus, 2012

Die term whistleblowing word universeel aanvaar en daar word ʼn verskeidenheid definisies aangetref. Die eindresultaat van elke definisie bly tog dieselfde en die belangrikste gevolgtrekking wat gemaak kan word is dat ʼn werknemer ʼn beskermde openbaring maak van ongerymdhede in die werkplek en dat hy sodoende beskerm moet word van enige beroepsnadeel. Die doel van ʼn beskermde openbaring lê in die feit dat dit die hoeksteen is waarop individuele verantwoordelikheid van werknemers gebou word. Verder vestig dit ʼn kultuur in die werkplek waar stappe geneem word deur die werkgewer om ongerymdhede te bekamp, deur ʼn beleid en prosedure in plek te stel. Die sukses van die bogenoemde sal dan tot gevolg hê dat werknemers en ook werkgewers ʼn punt daarvan sal maak om op te tree in die openbare belang. Die Wet op Arbeidsverhoudinge 66 van 1995 bepaal dat enige beroepsnadeel wat nie in ooreenstemming met die Wet op Beskermde Openbaarmakings 26 van 2000 is nie, onbillik sal wees. Beide hierdie wette se hoofdoel is om die werknemer te beskerm teen onbillike ontslag, en in die geval van die WBO, spesifiek vir die beskerming van ʼn werknemer wat ʼn beskermde openbaring maak. Die openbaring sal beskermd wees indien die inligting in goeie trou geopenbaar is en as die werknemer ʼn redelike geloof het dat die inhoud waar en korrek is. Die ontslag van ʼn werknemer wat ʼn beskermde openbaring maak, en aan die prosedures soos deur die WBO voorgeskryf voldoen, is egter outomaties onbillik volgens artikel 187(1)(h) van die WAV. Die bewyslas rus op die werknemer om te bewys dat daar ʼn kousale verband bestaan tussen die openbaring wat hy gemaak het en die ontslag of beroepsnadeel wat plaasgevind het. Die openbaarmaker het verskeie remedies tot sy beskikking, maar in die geval van ontslag kan die Arbeidshof ʼn bevel toestaan vir die herindiensneming en/of betaling van kompensasie aan die werknemer. Die doel van hierdie navorsingsvoorstel is om vas te stel wat werknemers se remedies is in die geval waar hulle onderwerp word aan beroepsnadeel as gevolg van die openbaring van inligting binne die werkplek. Hierdie studie sal gedoen word aan die hand van die Wet op Beskermde Openbaarmakings tesame met die Wet op Arbeidsverhoudinge deur die posisie van die werknemer te ontleed vanaf die tydstip toe hy bewus geword het van die inligting, totdat hy sy remedies uitgeoefen het. Daar sal deurlopend na wetgewing en regspraak verwys word om alle opinies en opmerkings te steun. Ten slotte sal daar kortliks vergelykings getref word met internasionale instrumente asook internasionale wetgewing. / Thesis (LLM (Labour Law))--North-West University, Potchefstroom Campus, 2012

Cette recherche vise à interroger la façon dont des dispositifs organisationnels (formels et informels) façonnent la démarche d’alerte, lancée par un employé qui souhaite témoigner d’une fraude ou d’un manquement à l’éthique organisationnel.Inscrite dans un paradigme interprétativiste, notre design de recherche repose sur des entretiens qualitatifs ainsi que sur des récits de vie conduits avec des lanceurs d’alerte. Nos résultats permettent de montrer l’inopérance des dispositifs formels (outils de recueil de l’alerte) mis en place par l’organisation pour recueillir la parole de l’employé, qui manquent de traiter correctement l’alerte qui leur est signalée ; d’autre part, nous caractérisons l’idée selon laquelle d’autres dispositifs, plus informels, placent eux-mêmes, par leur non-réponse ou réponses ambiguës, l’employé en situation de lancer l’alerte, en dehors des dispositifs qui avaient été mis en place par l’organisation. Enfin, nous interrogeons la possibilité qui est laissée à un employé d’exprimer un doute lorsque celui-ci concerne le bien-fondé éthique de certaines pratiques organisationnelles. / This research aims to examine the way in which organizational mechanisms (both formal and informal) shape the whistleblowing process initiated by employees wanting to expose a fraud or a breach of organizational ethics.Our research design adopts an interpretivist paradigm and is based on qualitative and life-story interviews conducted with whistleblowers. Our results show the ineffectiveness of the formal mechanisms implemented by organizations to collectemployee testimonies (tools for gathering employee warnings), which fail to correctly address the whistleblowing that is signaled to them. We also describe the suggestion that other, more informal, mechanisms, by failing to respond or byproviding ambiguous responses, place employees in a situation where they feel compelled to blow the whistle, outside the mechanisms implemented by the organization. Finally, we examine the possibilities available to employees to express doubts concerning the ethical soundness of certain organizational practices.

Wikileaks is using the new technical solutions to mount big leaks, consisting of secret or sensitive information from the government, institutions and business. This might profoundly change the media reality and it certainly means both new opportunities and new challenges for traditional media; the conditions for the journalists, the sources and the news reporting are changing. In this thesis the relationship between Swedish journalists and Wikileaks has been the focus; they both affect each other but the conditions for this relationship is not yet clear. Clearly there is an interdependence, but who really is dependent on the other and to which degree they are dependent on each other is still a question without a given answer. The aim of this thesis has been to discern a new journalism, and how this responds to the theories of Public Journalism and Journalistik 3.0. The main aim has been to examine what Swedish journalist thinks about Wikileaks, what their attitude towards Wikileaks are,  if and how they think that Wikileaks have affected the Swedish journalism. The aim has also been to look at journalism and Wikileaks today and see if it can be said that they are influenced by Public Journalism or Journalism 3.0. To examine this a qualitative study have been used: ten journalists from four of Sweden’s largest newspapers have answered a list of questions. The answers then have been analyzed and compared to Public Journalism and Journalistik 3.0, these theories have been chosen with the help of John Pavliks thoughts about the technical development affect on journalism, and these are aslo used in the analyze. To put the analyze in context and give a understanding for why the aim of the thesis and the questions asked are relevant the first part of the thesis gives a background to journalism, the technical development and the Internet and how they have affected each other. As said this gives context to the empiric, but it is also used in the analyze and in the results, to answer the questions asked. The conclusions that could be drawn from this study is that Swedish journalists have a generally positive attitude to Wikileaks, especially concerning Wikileaks basic idea. They think it is positive that the organization is making it easier to access information that has been secret or sensitive and could help them reveal anomalies. But there is some cautions, concerning the big mass of information published and the scrutiny and screening this material is in need of, something that is expensive. The journalists do not think that Wikileaks yet have affected the journalism in any profound way; they say that the news production and the way they work still is the same. But the organization has shed light on shortcomings in how media is handling sources with digital information. Wikileaks also have caused the launch of other whistleblower-sights. In the future journalists might have a more filtering and screening role, and investigative journalism might be done from behind the desk. Special workgroups might work only with material from Wikileaks and other whistleblower-sights and cooperation between these organizations and journalists might become more frequent. Because Wikileaks allows the audience access to the source material they give the audience more power to influence the news reporting, it might also result that the source material more frequently is being published with the news articles. Regarding Public Journalism and the journalists it could be said that they, at least to some extent, have a similar view at the journalism as Public Journalism. Wikileaks can be seen as an expression of Public Journalism, as they counter too many of the ideals and cornerstones in the theory. Wikileaks also counter a lot of the characteristics found in Journalistik 3.0. According to the answers provided by the journalists it also could be said that a new journalism in large measure up to the characteristics in Journalistik 3.0.  Author: Emma Lavesson  Tutor: Anne-Marie Morhed Aim: The main aim of this thesis has been to examine what Swedish journalists think about Wikileaks, what their attitude towards Wikileaks are, if and how journalists think that Wikileaks have affected the Swedish journalism. The aim has also been to look at journalism and Wikileaks today and see if it can be said that they are influenced by Public Journalism or Journalism 3.0 Method and Material: One qualitative study has been used; a list of questions has been sent to ten different journalists from Sweden’s four biggest newspapers.  The result from this list of questions then have been analyzed and compared to Public Journalism and Journalistik 3.0, theories of the public sphere and sources access or coverage also is used in the analyze. These theories have been chosen with the help of John Pavliks thoughts about how the technical development are affecting the journalism, and his thoughts are also being used in the analyze. To put the study in context a background of journalism, the technical development and the Internet is presented, and this is also used in the analyze and the result. Main results: Swedish journalists have a generally positive attitude to Wikileaks, especially concerning Wikileaks basic idea, the organisation give the journalist easier access to information that hve been bescret or sensitive and that could help them reveal anomilies. The journalists do not think that the organization have affected the journalism in any profound way. But the organisation has shed light on shortcomings in how the media is handeling sources with digital information and caused the launch of other whistleblower-sights. In the future the journalists might have a more filtering and screening role, and investigative journalism might be done from behind the desk. Special workgroups might work only with material from Wikileaks and other whistleblower-sights and cooperation between these organizations and journalists might become more frequent. Regarding Public Journalism and the journalists it could be said that they, at least to some extent, have a similar view at the journalism as Public Journalism. Wikileaks can be seen as an expression of Public Journalism, as they counter too many of the ideals and cornerstones in the theory. Wikileaks also counter a lot of the characteristics found in Journalistik 3.0.

Anthony Downs public choice theory proposes that every rational person would try to meet their own desires in preference to those of others, and that such rational persons would attempt to obtain these desires in the most efficient manner possible. This thesis submits that the application of this theory would mean that public servants and politicians would perform acts of corruption and maladministration in order to efficiently meet their desires. As such action is unavoidable, political parties must appear to meet the public demand for accountability systems, but must not make these systems viable lest they expose the corruption and maladministration that would threaten the government’s chance or re-election. The thesis demonstrates this hypothesis through a study of the history of the public sector in Queensland. It shows that all governments have displayed a commitment for accountability whilst simultaneously ensuring the systems would not be able to interfere with government control or expose its flaws.