Whistleblowing Incentives
ISSN: 1359-0790
Article publication date: 25 January 2020
Issue publication date: 4 June 2021
Abstract
Purpose
The purpose of the paper is to illustrate how companies may benefit from whistleblowing and how whistleblowing may be incentivized to more effectively combat corruption.
Design/methodology/approach
No clear hypothesis could be formulated based on the literature review. Therefore, an explorative approach was selected for the purpose of this study. Ten selected compliance experts were interviewed, and the results were subjected to summarizing content analysis.
Findings
It was found that corruption, particularly bribery, continues to be prevalent in many corporations and that current anti-bribery incentives are rather inefficient. It was also found that whistleblowing incentives have thus far not been investigated in sufficient depth in the literature, despite the fact that they can be immensely useful in combating corruption.
Research limitations/implications
Interviews with different experts, at different times, or selecting experts from different locations could have led to diverging results.
Practical implications
Incentive systems, particularly whistleblowing incentives, can be designed to prevent corruption in multinational corporations.
Originality/value
This study explores a new field and develops innovative theory to gain a deeper understanding of whistleblowing.
Keywords
Citation
Teichmann, F.M. and Falker, M.-C. (2021), "Whistleblowing Incentives", Journal of Financial Crime, Vol. 28 No. 2, pp. 394-405. https://doi.org/10.1108/JFC-10-2019-0132
Publisher
:Emerald Publishing Limited
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