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@article{186471,
        author = {Dr. Nuzhat SAadriwala and Yashraj Singh Jhala},
        title = {Whistleblowing in Accounting : Protection and Consequences},
        journal = {International Journal of Innovative Research in Technology},
        year = {2025},
        volume = {12},
        number = {6},
        pages = {1837-1846},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=186471},
        abstract = {Accounting whistleblowing is probably the most ethical conflict and practically relevant problem faced by contemporary business. The ensuing review deals with the complex problem of accounting whistleblowing, considering legal protection, organizational reaction, personal implications for whistleblowers, and general implications on corporate governance and financial integrity. Based on legislative frameworks, empirical research, whistleblowing examination of widely documented cases, and cross-disciplinary literature, this paper examines why (and how) auditors (and a few other accountants) blow the whistle on impropriety at high personal expense, what protection there is (and with what effect), and what really happens to whistleblowers. The article uncovers a discouraging disparity between the theoretical potential for whistleblowing as a means to maintain market integrity and what the actual discoverers of financial frauds encounter. Legislative protections have become stronger at best only after recent deceptions such as Enron, yet inconsistent enforcement persists, retaliation is rampant in overt and subtle expressions, and career destruction is devastating. The study tries to explore the impact of organizational culture, ethical climate, and strategic management practice on the likelihood of whistleblowing and its consequences. Industry-specific problems, economic incentives for restricting reporting, and external compared with internal reporting structures are analyzed in depth. The review finds that effective protection of whistleblowers is not merely a case of tougher law, but of deep organizational cultural change, better enforcement mechanisms, and an appreciation that whistleblowers generate useful public goods at skewed personal cost.},
        keywords = {Whistleblowing, Accounting Fraud, Whistleblowers' Protection, Retaliation, Corporate Governance, Ethical Climate, Sarbanes-Oxley, Financial Misconduct, Reporting Mechanisms},
        month = {November},
        }