Whistleblowing als Mittel zur Prävention und Detektion von Wirtschaftskriminalität in Deutschland - Zwischen Helden- und Denunziantentum

Anne Chwolka; Sebastian Oelrich

Whistleblowing als Mittel zur Prävention und Detektion von Wirtschaftskriminalität in Deutschland - Zwischen Helden- und Denunziantentum

Publikation: Bidrag til tidsskrift/Konferencebidrag i tidsskrift /Bidrag til avis › Tidsskriftartikel › Forskning › peer review

4 Citationer (Scopus)

Abstract

Since the Enron scandal, whistleblowing has become an essential means in the prevention and detection of fraud in the US. In Germany however, literature suggests that whistleblowing, seen as denunciating, shows less potential in this regard. Given the latest legislative efforts, relevant regulation is discussed and we analyze how attitude, subjective norm and perceived behavioral control influence the decision to blow the whistle. Our analysis shows a significant influence only for attitude on intention. We find significant correlations between attitude, subjective norm and perceived behavioral control. The comparison of our results with studies on culturally different samples indicates possible influences of culture on the whistleblowing process. Implications for research and practice with a focus on Germany are discussed.

Bidragets oversatte titel	Whistleblowing as a means for the prevention and detection of fraud in Germany - Amidst heroes and informers
Originalsprog	Tysk
Tidsskrift	Betriebswirtschaftliche Forschung und Praxis
Vol/bind	72
Nummer	4
Sider (fra-til)	445-471
Antal sider	27
ISSN	0340-5370
Status	Udgivet - 1 jul. 2020
Udgivet eksternt	Ja

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Link to publication in Scopus

Whistleblowing on Fraud and Corruption
Oelrich, S. (PI)
01/01/2017 → 01/01/2022
Projekter: Projekt › Forskning

Citationsformater

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Whistleblowing als Mittel zur Prävention und Detektion von Wirtschaftskriminalität in Deutschland - Zwischen Helden- und Denunziantentum. / Chwolka, Anne; Oelrich, Sebastian.
I: Betriebswirtschaftliche Forschung und Praxis, Bind 72, Nr. 4, 01.07.2020, s. 445-471.

Publikation: Bidrag til tidsskrift/Konferencebidrag i tidsskrift /Bidrag til avis › Tidsskriftartikel › Forskning › peer review

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AU - Oelrich, Sebastian

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AB - Since the Enron scandal, whistleblowing has become an essential means in the prevention and detection of fraud in the US. In Germany however, literature suggests that whistleblowing, seen as denunciating, shows less potential in this regard. Given the latest legislative efforts, relevant regulation is discussed and we analyze how attitude, subjective norm and perceived behavioral control influence the decision to blow the whistle. Our analysis shows a significant influence only for attitude on intention. We find significant correlations between attitude, subjective norm and perceived behavioral control. The comparison of our results with studies on culturally different samples indicates possible influences of culture on the whistleblowing process. Implications for research and practice with a focus on Germany are discussed.

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Whistleblowing als Mittel zur Prävention und Detektion von Wirtschaftskriminalität in Deutschland - Zwischen Helden- und Denunziantentum

Abstract

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Fingeraftryk

Projekter

Whistleblowing on Fraud and Corruption

Citationsformater