The Construction of a Whistle-Blowing Protocol for Audit Organisations: A Four-Stage Participatory Approach

Philmore Alleyne, Roszaini Haniffa, Mohammad Hudaib

Research output: Contribution to journalArticle

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.
Original languageEnglish
Pages (from-to)72-86
Number of pages15
JournalInternational Journal of Auditing
Volume20
Issue number1
Early online date11 Dec 2015
DOIs
StatePublished - Mar 2016

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Alleyne, Philmore; Haniffa, Roszaini; Hudaib, Mohammad / The Construction of a Whistle-Blowing Protocol for Audit Organisations : A Four-Stage Participatory Approach.

In: International Journal of Auditing, Vol. 20, No. 1, 03.2016, p. 72-86.

Research output: Contribution to journalArticle

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The Construction of a Whistle-Blowing Protocol for Audit Organisations : A Four-Stage Participatory Approach. / Alleyne, Philmore; Haniffa, Roszaini; Hudaib, Mohammad.

In: International Journal of Auditing, Vol. 20, No. 1, 03.2016, p. 72-86.

Research output: Contribution to journalArticle

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