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The Construction of a Whistle‐Blowing Protocol for Audit Organisations: A Four‐Stage Participatory Approach
Author(s) -
Alleyne Philmore,
Haniffa Roszaini,
Hudaib Mohammad
Publication year - 2016
Publication title -
international journal of auditing
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.583
H-Index - 21
eISSN - 1099-1123
pISSN - 1090-6738
DOI - 10.1111/ijau.12058
Subject(s) - wrongdoing , audit , construct (python library) , judgement , whistle blowing , protocol (science) , accounting , citizen journalism , business , process (computing) , audit plan , internal audit , public relations , joint audit , political science , law , computer science , medicine , alternative medicine , pathology , programming language , operating system
Although the laws and professional codes encourage whistle‐blowing, there is a lack of effective arrangements to guide external auditors on how to blow the whistle upon discovery of audit‐related wrongdoing committed by audit colleagues. Using a four‐stage participatory research method, we explore the professional judgement and decision‐making process that external auditors go through as well as factors influencing their decisions to report wrongdoing by colleagues. The consensus results from the interviews conducted enable us to construct a whistle‐blowing protocol that can be adopted in audit organisations and the profession.