Validating the Whistleblowing Maturity Model Using the Delphi Method
Empirical research identifies whistleblowing as one of the most effective internal antifraud controls. Very recently, Directive 1937/2019 became effective in the EU, aiming to deal with the defragmentation of whistleblowing legislation among the member states and provide common minimum accepted stan...
Main Authors: | Paschalis Kagias, Nikolaos Sariannidis, Alexandros Garefalakis, Ioannis Passas, Panagiotis Kyriakogkonas |
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Format: | Article |
Language: | English |
Published: |
MDPI AG
2023-04-01
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Series: | Administrative Sciences |
Subjects: | |
Online Access: | https://www.mdpi.com/2076-3387/13/5/120 |
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