Detecting Fraud: The Role of the Anonymous Reporting Channel
The purpose of this paper is to examine whether anonymous reporting channels (ARCs) are effective in detecting fraud against companies. Fraud, which comprises predominantly asset misappropriation, represents a key operational risk and a major cost to organisations (ACFE, http://www.acfe.com/uploaded...
| Authors: | ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2016
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| In: |
Journal of business ethics
Year: 2016, Volume: 139, Issue: 2, Pages: 391-409 |
| Further subjects: | B
Anonymous reporting channel
B Fraud B Whistleblowing B Asset misappropriation |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |