Thoughts on Whistle‐blowing

Abstract

Examines the circumstances in which a need for whistle‐blowing arises and how it arises, particularly in small concerns. Looks at how fraud may be promoted by top managers; the weakness of the auditor′s position in a corrupt culture; the dangers of whistle‐blowing; and the need to support the whistle‐blower.

Citation

Harbord, J.M. (1993), "Thoughts on Whistle‐blowing", Managerial Auditing Journal, Vol. 8 No. 7. https://doi.org/10.1108/02686909310046899