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Turkey is required by the international and EU instruments and domestic law to address the issue of whistle-blowing and the protection of whistle-blowers. The purpose of this paper is to analyse Turkish legislation which is applicable to work-related whistle-blowing, the conflict between the worker’s right to “blow the whistle” and the obligation to loyalty and confidentiality. The consequences of groundless or deliberate false disclosures are considered. Comparisons are made with international conventions, the COE Recommendation CM/Rec(2014)7 and the Proposed EU Directive on the Protection of Whistleblowers and ECtHR precedents.

In the first part, this paper reviews the definition of whistle-blowing and whistle-blower. The second part outlines the impact of international and EU Law on Turkish legislation. The third part reviews the Turkish legal framework applicable to whistle-blowing.

Whistle-blowing in the public interest is suggested as a tool to combat corruption worldwide. There is no doubt that some whistle-blowers have been beneficial to society. However without democratic structures to take into account the assessment of the quality of the information, the type of the disclosure and the category of the reporting person, there are downsides to excessive whistle-blowing. Therefore, whistle-blowing should be discussed in the context of democratic societies, and a balanced approach should be adopted to ensure the position of not only whistle-blowers but also the people affected by the reports.

The paper offers new insights into the limits of work-related whistle-blowing within the context of freedom of expression and the right of employees and public officials to petition. The protection of whistle-blowers and the consequences of groundless or deliberate false disclosures under Turkish Law from a comparative perspective are considered.

Research on whistle-blowing has focused on the questions of who blows the whistle, who experiences retaliation, and who is effective in stopping wrongdoing. In this article, we review research pertinent to the first of these questions. Since the last known review (Near & Miceli, 1996), there have been important theoretical and, to a lesser extent, empirical developments. In addition, the U.S. law is changing dramatically, which may serve to promote valid whistle-blowing, and international interest in whistle-blowing is widespread and increasing. Unfortunately, evidence strongly suggests that media, popular, and regulatory interest is far outpacing the growth of careful scholarly inquiry into the topic, which is a disturbing trend. Here, we argue that the primary causes of the underdevelopment of the empirical literature are methodological, and that workable solutions are needed but very difficult to implement. By calling attention to these issues, we hope to help encourage more research on whistle-blowing.

The various forms of retribution that whistle blowers endure, at the hands of their employers, both financially and psychologically for having attempted to correct mismanagement, fraud, and dishonesty are often times too much for the whistle blower to bear (Glazer and Glazer, 1986, August). Careers are put into jeopardy because individuals with strong ethics decide to pursue lawsuits against their employer. For instance, US Forest Service employees have found their careers ruined through either demotions or loss of job when caught speaking out in favour of the environment or sound science, or when simply obeying the law (Schneider, 1991, July/August).

Whistle‐blowing is the act of speaking out about wrongdoing in the workplace. Adults with learning disabilities are particularly vulnerable to abuse, and care staff play an important role in witnessing and reporting such abuse. This paper explores the experience of whistle‐blowing on abuse in social care settings and looks at how whistle‐blowing can help to protect people with learning disabilities from abuse.

The purpose of this paper is to deal with an important element of the whistle-blowing decision, the whistle-blower. It is set within the environment of the small Mediterranean island of Malta. It has two objectives. The first is to identify the more important personality traits of the potential Maltese accountant whistle-blower and the situational factors that mostly affect his/her whistle-blowing decision. The second objective is to develop a regression model that can be used to identify the potential Maltese accountant whistle-blower.

The study is in the form of two e-mail questionnaires sent to Maltese accounting practitioners.

The personality traits of conscientiousness, openness to experience and extraversion and the situational factors of ethical considerations and professional requirements were found to be the more significant. The regression model proved substantially correct in singling out the potential Maltese accountant whistle-blower.

The results are based on the replies of respondents to two questionnaires and not actual whistle-blowing behaviour. Also, the propensity to be a whistle-blower or not may not be a constant since it can be affected by shifts in internal attributes and situational factors.

Besides academic qualifications, the personality of the individual and his/her potential reaction to the working environment should be given due consideration in the recruitment of accounting staff.

The research contributes to the literature on the accountant whistle-blower in a small country setting that is rarely the subject of study.

This study aims to investigate the whistle-blowing behaviour in Ugandan public procurement by using whistle-blowing supporting institutions, procuring and disposing entity (PDE) ethical climate and whistle-blowing expectancy.

A quantitative cross-sectional survey was conducted using a sample of 118 drawn from a population of 179 central government (PDEs). Data were collected using self-administered questionnaires, resulting in 222 usable questionnaires from 70 PDEs, representing a response rate of 62.71 per cent.

The results reveal that the whistle-blowing supporting institutions and PDE ethical climate are significant predictors of whistle-blowing intentions and behaviour, accounting for 30.2 per cent of the variance. The authors therefore recommend that whistle-blowing supporting institutions, like the Whistle Blowers Protection Act, should be reviewed and strengthened to promote whistle-blowing intentions and behaviour. This could be done through reviewing the Act to make it enforceable, giving power to the whistle-blowers, strengthening policies, developing safeguards against retaliation by making every chief executive officer in the public sector accountable, increasing whistle-blowing incentives and providing whistle-blowing hotlines for anonymous whistle-blowers. PDEs should also create conducive ethical climates that encourage people to voice their concerns internally or externally, and ethical committees should be established within PDEs and other bodies such as the Inspector General of Government for ensuring that whistle-blowing systems are in place and promoted. There is a need to increase whistle-blowing expectancy through the effective handling of reported cases to their conclusion and the use of role models.

Defines whistle blowing before considering the dilemma faced by the whistleblower. Outlines the typical responses to the whistle blower and provides case examples from the aerospace and defence industries. Questions why companies respond as they do and asks if there are malicious whistle blowers. Covers the legal protection afforded to them and provides recommendations for both the manager and the whistle blower. Concludes that whilst the industry has improved, there leaves much work to be done in the future.

In current vista of corporate governance (CG), whistleblowing (WB) has become critical for practitioners, researchers and other stakeholders. This study aims to identify, prioritize and analyze the interrelationships of determinants of effective WB on the basis of opinion of a medium-sized panel of experts.

It is a cross-sectional descriptive study conducted in the field setting. A self-administered structured questionnaire was used to collect primary data from the respondents. This study follows an interpretive structural modeling (ISM) approach.

This study found that the factor “specific law for WB” has maximum driving power but minimum dependence and occupies bottom level (the most critical level) in the ISM model. The Matrice d’Impacts Croisés Multiplication Appliquée á un Classement analysis revealed that there is no autonomous and dependent factor in the model. There are eight linking factors and only one independent factor.

The study found that the factor “specific law for WB” has maximum driving power but minimum dependence and occupies bottom level (the most critical level) in the ISM model. The Matrice d'Impacts Croisés Multiplication Appliquée á un Classement analysis revealed that there is no autonomous and no clear-cut dependent factor in the model. There are eight linking factors out of which five have high dependence as well, and there is only one independent factor.

This study has ensued in identification of significant challenging issues in WB and in development of interrelationships to gain insights into priority of these issues. This study uses limited primary data in context of Pakistan; therefore, generalizability of the findings is limited.

This study presents a novel theoretical and conceptual model focused on effective WB. The value of the study on effective WB is highly relevant for today’s complex organizations but incipient in literature. The insights provided by the study have vital importance for corporations to embark on the regime of reforms in CG.

Whistle‐blowing can play an important role in the internal control environment of an organization, and internal auditors are its natural outlets. This study examines whistle‐blowing complaints received by internal auditors based on survey responses from 129 chief internal auditors of US manufacturing companies. Within the past two years, 71 percent of chief internal auditors received whistle‐blowing complaints, 65 percent of which were found to be true upon investigation. The receipt of whistle‐blowing complaints was positively associated with involvement of internal auditing in monitoring compliance with the corporate code of conduct, and with audit committee support of internal auditing (as evidenced by audit committee involvement in decisions to dismiss the chief internal auditor). These results are consistent with recent calls by the Committee of Sponsoring Organizations and others for public companies to maintain and enforce a code of conduct, and by the Blue Ribbon Committee and others about the need for audit committees to deal proactively with internal and external auditors.