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  1. Nov 9, 2023 · Effective whistleblowing policies are designed to ensure that the identity of a whistleblower is either kept confidential (only designated individuals know the whistleblower’s identity) or completely anonymous (the whistleblower’s identity is unknown).

    • A New Approach to Fraud
    • Subverting Past Studies
    • Building A Healthy Ethical Culture

    For our study, we interviewed members of the board of directors of some of Canada’s largest public companies, along with some auditors. We asked the board members about their involvement in whistleblowing procedures to help prevent fraud. The board members we interviewed did not believe they were in a position to establish whistleblowing procedures...

    Our results differ from past studies, most of which claim that the quality of board members plays an important role in fraud prevention by positively influencing the outcomes of whistleblowing procedures. One study found that individual characteristics, such as member independence (not being involved in the operations of the company) and financial ...

    Our study offers Canadians a different perspective of business management by challenging a long-standing type of corporate governance theory known as agency theory. This theory assumes that the board of directors, which represent the interests of shareholders, should not be overly trusting of management teams because management normally looks out f...

  2. whistleblowers’ identity and maintain employee trust in the security, confidentiality and integrity of their whistleblower policies by developing a system that allows anonymous reports.

  3. May 13, 2020 · Whistleblower protections will only be enforced when the employee reports illegal behavior in “good faith,” meaning that the employee reports behavior that they truly believe to be illegal out of concern for the public interest and not because of another employment or personal dispute.

  4. osure Protection Act (the “PSDPA”), the Criminal Code, and provincial legislations. Section IV provides recommendations for strengthening Canada’s legislation, notably by expanding the scope of the PSDPA, streamlining the reporting process to provide added clarity to prospective whistle.

  5. Dec 22, 2016 · Research focusing on the Australian public sector indicated that whistleblowing was the best method by which to uncover wrongdoing – observers pointed out it was far more effective than all other strategies, including direct observation by a supervisor or conducting internal audits (Brown (2008).

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  7. whistleblower protection for public employees has been a story of “broken promises, foot-dragging and false starts”1. Unlike other countries such as the United States, Australia and New Zealand that were quicker off the mark2, Canada only passed a comprehensive disclosure act for its federal

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