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Whistleblowing academic research: historical perspective.

Authors :
Arroyo, Paulina
Smaili, Nadia
Source :
Journal of Financial Crime; 2025, Vol. 32 Issue 1, p117-130, 14p
Publication Year :
2025

Abstract

Purpose: For more than four decades, scholars from diverse disciplines and countries have been interested in the act of whistleblowing. To battle financial fraud, financial regulators have been developing whistleblowing programs to motivate and protect whistleblowers, i.e. those who sound the alarm after witnessing an illegal act in their organization. The purpose of this article is to review five historical phases of whistleblowing research. The authors analyze the themes covered by whistleblowing studies conducted over the past 50 years and draw a snapshot of the evolution of whistleblowing research. Design/methodology/approach: The authors examine academic papers published between 1970 and 2022 and inventory the disciplines involved in the literature and changes in the definition of whistleblowing. Findings: The findings show the progress made in academic research (especially for the accounting discipline) regarding whistleblowing. The themes covered by academic studies became progressively diverse. However, this broader scope limited the depth of analysis and the level of self-criticism in the academic research. All but a few articles fail to view whistleblowing in light of its actual level of complexity, and the rationale behind limiting the definition of whistleblowing can only increase this myopia. Although most academic studies have adopted Near and Miceli (1985) definition of whistleblowing, the literature has yet to reach a consensus. Indeed, the analysis shows that Near and Miceli's (1985) definition of whistleblowing is incomplete and narrow by today's standards, not to mention out of step with regulators' needs. Originality/value: The main contributions are offering a big picture of whistleblowing academic research's evolution and proposing a more complete and updated view of this act. [ABSTRACT FROM AUTHOR]

Details

Language :
English
ISSN :
13590790
Volume :
32
Issue :
1
Database :
Complementary Index
Journal :
Journal of Financial Crime
Publication Type :
Academic Journal
Accession number :
182366432
Full Text :
https://doi.org/10.1108/JFC-01-2024-0044