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  1. The internal disclosure policies of private-sector employers: An initial look at their relationship to employee whistleblowing. [REVIEW]Tim Barnett, Daniel S. Cochran & G. Stephen Taylor - 1993 - Journal of Business Ethics 12 (2):127 - 136.
    Whistleblowers have usually been treated as outcasts by private-sector employers. But legal, ethical, and practical considerations increasingly compel companies to encourage employees to disclose suspected illegal and/or unethical activities throughinternal communication channels. Internal disclosure policies/procedures (IDPP''s) have been recommended as one way to encourage such communication.This study examined the relationship between IDPP''s and employee whistleblowing among private-sector employers. Almost 300 human resources executives provided data concerning their organizations'' experiences.
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  • Blowing the Whistle: The Organizational and Legal Implications for Companies and Employees.Marcia P. Miceli & Janet P. Near - 1993 - Journal of Business Ethics 12 (8):628-652.
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  • Intentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting.Steven E. Kaplan & Joseph J. Schultz - 2007 - Journal of Business Ethics 71 (2):109-124.
    The Sarbanes–Oxley Act of 2002 requires audit committees of public companies’ boards of directors to install an anonymous reporting channel to assist in deterring and detecting accounting fraud and control weaknesses. While it is generally accepted that the availability of such a reporting channel may reduce the reporting cost of the observer of a questionable act, there is concern that the addition of such a channel may decrease the overall effectiveness compared to a system employing only non-anonymous reporting options. The (...)
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