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

7 Citations (Scopus)

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
Publication statusPublished - Mar 2016

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