Following the collapse of Arthur Andersen in the Enron debacle, whistle-blowing within audit firms has taken on greater importance. Given the profession's requirements to be confidential, independent and to act in the public's interest, there is a need for a model that addresses auditors' whistle-blowing intentions. This thesis presents a conceptual model on whistle-blowing intentions among external auditors, where individual-led antecedents influence whistle-blowing intentions, but are moderated by isomorphic and issue-specific factors. Survey questionnaires were administered to 226 external auditors, and 18 individual interviews as well as 2 focus groups were conducted in Barbados. Results indicated that individual antecedents (attitudes, perceived behavioural control, independence commitment, personal responsibility for reporting, and personal cost of reporting) were significantly related to internal whistle-blowing, but only perceived behavioural control was significantly related to external whistle-blowing. Partial support was found for the moderating effects of perceived organizational support, moral intensity, team norms and group cohesion on the relationships between the majority of the independent variables (attitudes, perceived behavioural control, independence commitment, personal responsibility for reporting and personal cost of reporting) and internal whistle-blowing. However, partial support was found for the moderating effects of perceived organizational support, moral intensity, team norms iii and group cohesion on the relationships between fewer independent variables and external whistle-blowing. Overall, respondents preferred anonymous internal channels of reporting, and showed a general reluctance to report externally. The presence of an open-door policy, ethics partners, hotline, on-going training and clearly defined policies could encourage whistle-blowing. Further implications for research and practice are discussed. / University of the West Indies

Syftet med denna studie är att undersöka bankernas syn på internkontroll och vidare undersöka vilka mekanismer som används föratt effektivisera den interna kontrollen. Studien riktar sig på attundersöka huruvida visselblåsning används som en av demmekanismerna för att stärka förmågan med att upptäcka ochförhindra oegentligheter av ekonomisk art. Studien använder en induktiv metod för att leda insamlingen avdatamaterial. Vidare använder studien en kvalitativ metod baseradpå intervjuer med fyra olika banker där datamaterialet analyserasmed datamaterialet i kapitel två. Studien visar att det finns en positiv syn på den interna kontrollenoch visselblåsning som mekanism för att skapa en framgångsrikverksamhet. Fastän visselblåsning anses ha en kompliceradfunktion, används den fortfarande för att upptäcka och förhindraoegentligheter, såsom ekonomiska brott. Förutom visselblåsning,använder bankerna mer mekanismer för att stärka och effektiviseraden interna kontrollen. Att uppmana medarbetarna att följa lagaroch principer, utbilda medarbetarna inom olika områden samt attskapa olika arbetarsätt inom verksamheten, att genomföra interntillsyn och ständiga granskningar är en del av de mekanismer somanvänds. / The purpose of the study is to examine the banks view of internalcontrol and further investigate what mechanisms are used tostreamline the internal controls. The study is directed into whetherthe whistle-blowing is used as one of the tools in the internalcontrol to enhance the ability to detect and prevent irregularities ofa financial character. The study use a inductive method to lead the collection of datamaterial. The study further use a qualitative method based on fourinterviews with different banks were this data material is comparedwith existing theories in the second chapter. The study shows that the view of internal control and whistleblowingis positive in the process to create a successful company inthe banks. Despite that the whistle- blowing is known as acomplicated function, it’s still used to detect and preventirregularities of crimes, such of financial character. Except whistleblowing,the banks are using more tools to streamline the internalcontrol. To urge employees to comply laws and other principles,education in different areas for employers but also to createdifferent work approaches in the company, to make internal checkupsand constant supervision of the organization work is some ofthe tools that are used.

Thesis (MComm)--Stellenbosch University, 2015. / ENGLISH ABSTRACT: Corruption in South Africa has become a topical issue, especially in the public sector. Public officials are expected to uphold the public interest, but corrupt officials abuse public office for personal gain. Corruption has many forms and facets and it occurs on both large and petty scales. Despite the scale, corruption has negative consequences, such as the loss of public confidence, the undermining of efficiency in service delivery and the diversion of resources. The reporting of corruption through whistle blowing is important because it alerts the organisation of corrupt activities that have been witnessed. However, even though whistle blowers disclose corrupt activities which are detrimental to the public interest, they often experience retaliation, for example harassment, victimization and threats. Whistle blowers are thus often reluctant to blow the whistle. The South African government has enacted legislation, in particular the Protected Disclosures Act (2000), which protects whistle blowers from retaliation; however, in itself this may not be sufficient to encourage employees to blow the whistle. Organisations therefore need to devise effective whistle blowing mechanisms and create a culture of transparency that encourages employees to blow the whistle In light of the above, this study focuses on employee perceptions of whistle blowing mechanisms within Stellenbosch Municipality as a case study, with the primary objective of ascertaining the importance of whistle blowing in curbing corruption in the public sector. The study also investigates the extent to which employees are well informed on whistle blowing legislation and other mechanisms. Additionally the study focuses on the challenges and the consequences that whistle blowers face when they expose corruption. A literature review was also conducted to explore the conceptualisation of whistle blowing, corruption and anti-corruption strategies. From the literature review, it became evident that there is a need for the effective management and application of whistle blowing mechanisms to effectively curb corruption. The research design used was methodological triangulation; this consisted of a quantitative research method, namely a structured questionnaire, as well as a qualitative research method, namely semi-structured interviews. The different methods were used because they allowed for a more comprehensive approach to the study. Ninety-eight respondents, who are employees of Stellenbosch Municipality, participated in the study by completing the questionnaire. The results of the study indicate that the majority of respondents view the term whistle blowing negatively which might contribute to why individuals are reluctant to blow the whistle. Furthermore, employees agreed unanimously that they lacked confidence in their manager/supervisors to deal with disclosures of corruption. Based on the findings of this study, Stellenbosch Municipality is commended for its efforts in developing a Fraud and Corruption Policy and establishing a Fraud Hotline. However, there should be enhanced protection of whistle blowers at the Municipality in order to encourage employees to blow the whistle on any corruption that they witness in the organisation. The study contributes to anti-corruption research, and in particular whistle blowing mechanisms within the public sector in South Africa. / AFRIKAANSE OPSOMMING: Korrupsie in Suid-Afrika is 'n aktuele kwessie, veral in die openbare sektor. Van staatsamptenare word verwag om openbare belang te prioritiseer, maar korrupte amptenare misbruik hul staatsamp vir persoonlike gewin. Korrupsie het baie vorme en fasette en kom voor op groot en klein skaal. Ongeag die skaal het korrupsie negatiewe gevolge, soos die verlies van vertroue deur die publiek, die ondermyning van doeltreffendheid in dienslewering en die misbruik van hulpbronne. Die aanmelding van korrupsie deur die fluitjie te blaas is van groot belang omdat dit organisasies inlig oor korrupte aktiwiteite wat opgemerk word. Selfs al word korrupte aktiwiteite, wat nadelig is vir die openbare belang, aangemeld deur fluitjieblasers, ervaar hulle dikwels vergelding deur die beweerde partye, byvoorbeeld teistering, viktimisering en dreigemente. Fluitjieblasers is dus dikwels huiwerig om die fluitjie te blaas. Die Suid-Afrikaanse regering het wetgewing uitgevaardig, veral die Wet op Openbare Bekendmakings (2000), wat fluitjieblasers teen weerwraak beskerm; hierdie wetgewing alleen mag egter nie voldoende wees om werknemers aan te moedig om die fluitjie te blaas nie. Organisasies moet dus effektiewe fluitjieblaas meganismes ontwikkel en 'n kultuur van deursigtigheid skep wat werknemers sou aanmoedig om die fluitjie te blaas. In die lig van bogenoemde, fokus hierdie studie op werknemer persepsies van fluitjie-blaas binne die Stellenbosch Munisipaliteit as 'n gevallestudie, met die oorhoofse doel om die belangrikheid van fluitjie-blaas as meganisme om korrupsie in die openbare sektor te bekamp, vas te stel. Die studie ondersoek ook tot watter mate werknemers ingelig is oor fluitjieblaas wetgewing en ander meganismes. Daarbenewens fokus die studie op die uitdagings en die gevolge wat fluitjieblasers in die gesig staar wanneer hulle korrupsie ontbloot. 'n Literatuurstudie is ook gedoen ten einde die konseptualisering van fluitjie blaas, korrupsie en anti-korrupsie strategieë te verken. Uit die literatuuroorsig, het dit duidelik geword dat daar 'n behoefte is aan doeltreffende bestuur en toepassing van fluitjie blaas meganismes om korrupsie teen te werk. Metodologiese triangulasie is as navorsingontwerp gebruik; dit bestaan uit 'n kwantitatiewe navorsingsmetode, naamlik 'n gestruktureerde vraelys, sowel as 'n kwalitatiewe navorsingsmetode, naamlik semi-gestruktureerde onderhoude. Die verskillende metodes is toegepas aangesien dit lei tot 'n meer omvattende benadering tot die studie. Agt en negentig persone, in diens van Stellenbosch Munisipaliteit, het aan die studie deelgeneem deur die vraelys te voltooi. Die resultate van die studie dui daarop dat die meerderheid van die respondente die term “fluitjie blaas” as negatief beskou, wat kan bydra tot ‘n huiwering deur indiwidue om wel die fluitjie te blaas. Verder dui die resultate eenvormig daarop dat werknemers nie vertroue het in hul bestuurder / toesighouers om die openbaarmaking van korrupsie te hanteer nie. Gebaseer op die bevindinge van hierdie studie, word die Stellenbosch Munisipaliteit geprys vir sy pogings met die ontwikkeling van 'n bedrog en korrupsie beleid en die vestiging van 'n bedrogblitslyn. Beskerming van fluitjieblasers by die Munisipaliteit moet egter verbeter word om sodoende werknemers aan te moedig om die fluitjie te blaas oor enige korrupsie wat opgemerk word in die organisasie. Die studie dra by tot anti-korrupsie navorsing, en in besonders, fluitjie-blaas meganismes binne die openbare sektor in Suid-Afrika.

Enemies of the People is a book that examines whistle-blowing—i.e., the unauthorized conveyance of sensitive information to mass media and authorities—and the social responses this performance provokes. The book develops a fresh view of this phenomenon by framing the trend of events according to a couple of fundamental elements found in tragedy. The book also includes a critical appraisal of the perspectives that set the tone in the existent whistle-blowing research. The prevalent one-sidedness found in this field of research is reviewed and contrasted with the contributions delivered in the present study. The analysis is based on three famous whistle-blowing cases that received a lot of attention in mass media: Ingvar Bratt and the Bofors affair; Odd F. Lindberg and the Norwegian seal hunting affair; and finally, Paul van Buitenen and the Leonardo-affair in the European Commission. The author claims that by studying the sociology of tragedy, it is possible to develop a new way of examining social processes where the final outcome is the excommunication of the appointed culprits through, for example, expulsion or avoidance. This purgatorial process is treated as a social status degradation, where the offender experiences a thorough social identity transformation that turns his or her social position to a lower social rank than initially held. The title of this book alludes to a stage play written by the Norwegian playwright Henrik Ibsen. His dramatic piece An Enemy of the People, written in 1882, plays a prominent part in this study.

This dissertation employs both design science and behavioral science research paradigms to investigate an emerging form of technology-enabled human collective intelligence known as information markets. This work establishes a conceptual foundation for the study of organizational information markets and the design and use processes of information markets inside organizations. This research conceptualizes markets from an information systems perspective and presents an information systems research framework for organizational information markets. This work develops a systems theory of information markets to facilitate investigation of the relationships and interactions between markets as systems and their context of use. It proposes a structuration model for design and use of IT artifacts in organizations and applies it to the study of information markets. A framework of market users is developed to guide market design to satisfy the different motivational and informational needs of market users. A design based solution is proposed to an important open question in the information markets literature; how to generate sufficient uninformed trades. This research extends structuration theory by developing the structuration model of technology-induced organization development. A well-designed information market can generate several benefits to organizations that contribute to their growth and development. Due to the importance of software in everyday life, and the high costs and percentages of failure in software projects, this dissertation proposes an information market solution to help organizations better manage the risks facing software projects. It also develops a theoretical framework for the determinants of software project risk assessment accuracy and evaluates the market‘s efficacy in improving assessment accuracy via the use of controlled laboratory experiments. The results of the experiments demonstrate the market‘s efficacy in improving assessment accuracy by increasing the currency, accuracy and completeness of reported status information about project main objectives such as cost, schedule, performance and functionality. The results also demonstrate the market‘s efficacy in increasing individual willingness to report negative status information by decreasing their perception of information asymmetry between them and management/clients, and by increasing their perception of both the anonymity of the reporting mechanism and their perceived self-interest in reporting negative status information.

Abstract Increasingly, organizations and individuals rely upon technologies and networks more and more. Likewise, these environments are infested with more dangers, which could be avoided if computer users were to follow general security guidelines or procedures. Despite the ever-increasing threat, little research has addressed or explained why individuals purposefully engage in behaviors that make them more vulnerable to these threats, rather than avoiding or protecting themselves from such threats. Despite the advantage that could be afforded by understanding the motivations behind such behaviors, research addressing these behaviors is lacking or focused on very specific theoretical bases. This dissertation addresses this research gap by focusing on security-related behaviors that have yet to be addressed in this research stream, and by using novel theoretical perspectives that increase our insight into these types of behaviors. Four studies (n =  1,430) are tested and reported here that support the four behaviors and theoretical perspectives that are of focus in this dissertation. By considering additional theories, constructs, and theoretical perspectives, this dissertation provides several important contributions to security-related behaviors. The results of this study provide new insights into the motivations behind the purposeful enactment of behaviors that increase one’s vulnerability to technological threats and risks. / Tiivistelmä Organisaatiot ja ihmiset ovat yhä enenevissä määrin riippuvaisia teknologiasta ja tietoverkoista. Tällöin he myös kohtaavat entistä enemmän tietoturvariskejä, joita olisi mahdollista välttää noudattamalla tietoturvaohjeita ja -politiikkoja. Huolimatta näistä jatkuvasti yleistyvistä riskeistä, tähän mennessä ei juurikaan ole tehty tutkimusta, joka selittää ihmisten tietoista tietoturvaohjeiden ja -politiikkojen laiminlyöntiä, joka altistaa heidät tietoturvariskeille. Aikaisempi ihmisten tietoturvakäyttäytymisen syiden ymmärtämiseen keskittyvä tutkimus tarkastelee ilmiötä yksipuolisesti tiettyihin teoreettisiin lähtökohtiin nojautuen. Tämä väitöskirjatyö tarkastelee ihmisten tietoturvakäyttäytymisen syitä uudesta teoreettisesta näkökulmasta. Väitöskirja sisältää neljä tutkimusta (n = 1430), jotka tarkastelevat erityyppistä tietoturvakäyttäytymistä erilaisista teoreettisista lähtökohdista. Väitöskirja täydentää olemassa olevaa tietoturvakäyttäytymisen tutkimusta uusien teorioiden, käsitteiden ja teoreettisten näkökulmien avulla.

近年來法務部提出「貪腐零容忍」（zero tolerance on corruption）的概念，期望可以型塑不容忍貪腐的社會文化，鼓勵全民踴躍參與廉政事務和勇於檢舉貪瀆，以建構廉能政府。紐西蘭在2016年全球清廉印象指數的評比中排名第一，其法務部長在接受媒體訪問時表示，可以榮獲第一的關鍵是：「推動貪腐零容忍政策。」可見在實務界，貪腐零容忍是一個跨越國界廣受使用的概念。然而，何謂貪腐零容忍？針對這個重要概念，過去雖有少數文獻提及，卻未直接說明何謂貪腐零容忍，也較少有文獻去討論民眾對於貪腐容忍的認知，若能了解民眾對於貪腐容忍的認知，便能制定相對應的政策，提高我國的競爭力。 故本研究想探究民眾對於貪腐容忍的認知、貪腐容忍對於貪腐情境的判斷及舉發意願的影響。本研究採取次級資料分析及深度訪談兩種研究方法，次級資料分析，採用於余致力、莊文忠（2016）年的在電訪調查，以臺北市的成年民眾為調查母體，採分層隨機抽樣方法調查1,069個有效樣本，調查資料經樣本代表性檢定與加權處理後進行分析，分為「貪腐零容忍」的民眾與「貪腐能容忍」的民眾，並探討受訪者對於各種具體貪腐情境在判斷上的差異及對於貪腐的舉發意願。在深度訪談中，訪談了一般民眾及公務人員，共27位受訪者，期望可以藉此彌補量化統計無法了解的問題。 本研究發現，不同的人口變項對於貪腐容忍程度有差異，貪腐零容忍者與貪能容忍者對於具體貪腐情境的判斷也有不同，貪腐零容忍者較貪腐能容忍者更願意舉發貪腐。大部分民眾對於貪腐情境的判斷受到個人經驗、風俗文化及法律規範影響，大多數的民眾表示願意舉發貪腐事件但卻擔心受到報復。本研究建議可以跳脫台北市的疆界，並檢視目前不合宜的立法。 / In recent years, the Ministry of Justice has been promoting “Zero Tolerance on Corruption”, in order to create a corruption-free society, and encourage all citizens to partake in anti-corruption affairs and report corruption. In 2016, New Zealand has reclaimed top spot in global anti-corruption rankings, as a result of its zero-tolerance on bribery and corruption. Therefore, zero tolerance on corruption is a widely used notion in many countries, but it has not been fully discussed in previous academic literature. Accordingly, this study aims to explore people’s tolerance on corruption, and how they evaluate some specific situations of corruption when they self-reported that they have zero tolerance on corruption. Moreover, this study examines whether tolerance on corruption will affect people’s willingness to report corruption. This study adopted two research methods, secondary data analysis and in-depth interview. The secondary data from Yu and Juang (2016) were collected through telephone survey on 1,069 subjects, based on the stratified random sampling of adult population in Taipei City. In-depth interviews were conducted on 27 people, including government officials and general public who live in Taipei. This study finds that the demographic variables will affect tolerance on corruption. In most cases, people who self-reported they have zero tolerance on corruption have a significantly different evaluation of specific situations of corruption as compared to people who self-reported they are somewhat tolerant to corruption. People that have high willingness to report the corruption have zero tolerance on corruption. Most people are willing to report the corruption, but they worry about being retaliated.

The aim of the research was to look at the motivations behind white-collar crime and, by means of the insights gained, allow businesses to achieve a better understanding of these motivations and the possible loopholes that exist with respect to white-collar crime. Empowered which such knowledge, businesses fraud mitigation polices and approaches are enhanced; which contribute towards sustained operations and increased shareholder value by reduce losses. Face-to-face interviews were held with 29 white-collar offenders imprisoned at the Johannesburg Medium Correctional Centre in Gauteng, South African. Data was collected from these interviews and grouped into themes that related to the research questions. An action plan was formulated to assist business in their fight to eliminate and reduce the impact of commercial crime. / Dissertation (MBA)--University of Pretoria, 2012. / Gordon Institute of Business Science (GIBS) / unrestricted

Visselblåsarbegreppet har blivit ett allt mer frekvent förekommande inslag inom den unionsrättsliga lagstiftningen, och vikten av att beskydda arbetstagare som bistår myndigheter med information som kan stoppa överträdelser har på senare år uppmärksammats och betonats världen över. I samband med en modernisering och uppdatering av den finansmarknadsrättsliga lagstiftningen, inte minst till följd av den tekniska utvecklingen inom området, valde EU:s lagstiftande organ att göra en markering mot fysiska och juridiska personer som ägnar sig åt överträdelser som kan vilseleda aktörerna på de finansiella marknaderna. Bland annat infördes, genom ett antal nya rättsakter, enhetliga sanktioner samt minimibestämmelser för kriminalisering av vissa ageranden. Vid framtagandet av lagstiftningen diskuterades även på EU-nivå huruvida ett potentiellt införande av ekonomiska incitament för visselblåsare som bidrar med värdefull information i fråga om marknadsmissbruk borde utgöra en del av det sociala skyddet för nämnda individer. Medlemsstaterna hade redan i samband med tidigare unionsöverskridande lagstiftning ålagts att vidta särskilda åtgärder för att säkerställa att visselblåsare erhåller skydd gentemot arbetsgivare avseende hämndaktioner, men här, tydligt inspirerade av den amerikanska lagstiftningen i motsvarande område, öppnade EU för första gången för att låta unionsmedlemmarna erbjuda monetära utbetalningar till visselblåsare. I förevarande uppsats presenteras den aktuella EU-lagstiftningen samt den inhemska lagstiftning som bestämmelserna genererat i Sverige. Nämnda inslag sätts i relation till den amerikanska visselblåsarlagstiftningen. En redogörelse för lagstiftningens mottagande och effekt – kombinerat med teoretiska såväl som statistiska studier avseende ekonomiska incitament kopplat till visselblåsning – används för att besvara frågan huruvida ett införande av nämnda incitament skulle kunna utgöra ett ändamålsenligt inslag inom den svenska lagstiftningen. Min argumentation, vilken presenteras i analysdelen, utmynnar i ståndpunkten att ekonomiska incitament mycket väl skulle kunna utgöra en funktionell beståndsdel av visselblåsarskyddet, men att lagstiftningens utformning och det praktiska utförandet skulle kunna optimeras jämfört med dess amerikanska motsvarighet. Vidare vill jag i analysavsnittet betona vikten av ett skifte i inställning och attityd inom europeisk rättskultur gentemot visselblåsare.

The position of the whistle-blower is known to be a precarious one, with the whistle-blower often either regarded as a hero or a reprehensible traitor. Various pieces of legislation have attempted to remedy their precarious position, especially within the employment relationship, and in which the whistle-blower more often than not has the most to lose. The study at hand has the specific objective of comparing the position of the whistle-blower in terms of South African Law, against 16 specific measurables, and in comparison with the position of the whistle-blower in New Zealand, Australia (Victoria) and the United Kingdom. In the main, the protection offered to the whistle-blower within the South African context, is embodied within the Protected Disclosure Act 26 of 2000 (hereinafter referred to as the “PDA”).In examining the protection afforded to the whistle-blower in South Africa, it is concluded that the framework involved extends much further than just the mere provisions in the PDA. However, there are admitted challenges in respect of this framework as discussed, both legislative and non-legislative, especially in respect of duties of disclosures placed on persons in circumstances in which concurrent protection is not afforded to the whistle-blower. With reference to the comparison in respect of the measurement parameters set, it was found that the PIDA (UK) meets the least amount of the measurements set, with the PDA A (Australia, Victoria) meeting the most of the measurements; the PDA NZ is equally balanced in meeting and not meeting the measurements and the PDA meeting less of the measurements than not, but still meeting more than the PIDA. It was found that had it not been for the catch-all provision contained in section 4 (1) (b) of the PDA, the PDA would have ranked last. / Mercantile Law / LL. D.