Observatoire des droits humains (anglais seulement)

An ethical workplace culture can prevent corporate fraud by aiding whistleblowers

(Version anglaise seulement)

par Hanen Khemakhem, Professor, Department of Accounting Sciences, Université du Québec à Montréal (UQAM)
Mahbub Zaman, Professor of Accounting, University of Hull
Nadia Smaili, Professor in Accounting (forensic accounting), Université du Québec à Montréal (UQAM)
Richard Fontaine, Professor, Department of Accounting Sciences, Université du Québec à Montréal (UQAM)

Contrary to popular belief, boards of directors are not the ones who establish whistleblowing procedures. Instead, boards depend on their management teams to implement them.

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