Concepedia

Anonymous Fraud Reporting

Anonymous Fraud Reporting is a methodological framework within whistleblower systems that enables individuals to report suspected fraudulent activities without disclosing their identities, thereby distinguishing it from other reporting mechanisms by its foundational emphasis on reporter confidentiality and protection against retaliation.

6

Publications

298

Citations

13

Authors

9

Institutions

Publications per year

2017–2026

3

Parents

Publications

6

An Examination of the Effects of Procedural Safeguards on Intentions to Anonymously Report Fraud

Steven E. Kaplan, Kurt Pany, Janet A. Samuels et al. · Auditing A Journal of Practice & Theory · 2009 · 103 citations

, , +17

An examination of anonymous and non-anonymous fraud reporting channels

Steven E. Kaplan, Kurt Pany, Janet A. Samuels et al. · Advances in Accounting · 2012 · 68 citations

, , +12

A model for preventing corruption

Dominic Peltier‐Rivest · Journal of Financial Crime · 2018 · 50 citations

, , +17

Retracted: Effects of Anonymous Whistle-Blowing and Perceived Reputation Threats on Investigations of Whistle-Blowing Allegations by Audit Committee Members

James E. Hunton, Jacob M. Rose · Journal of Management Studies · 2010 · 34 citations · Full text

, , +17

External Investigators' Follow-Up Intentions When Whistleblowers Report Healthcare Fraud: The Effects of Report Anonymity and Previous Confrontation

Steven E. Kaplan, Danny Lanier, Kelly R. Pope et al. · Behavioral Research in Accounting · 2020 · 25 citations

, , +17

1–5 of 6

Authors

13

  1. JA
    Janet A. Samuels

    Arizona State University, United States

    3 publications · 196 citations

    3

    h-index

  2. SE
    Steven E. Kaplan

    Arizona State University, United States

    3 publications · 196 citations

    3

    h-index

  3. KP
    Kurt Pany

    Arizona State University, United States

    2 publications · 171 citations

    2

    h-index

  4. DP
    Dominic Peltier‐Rivest

    Concordia University, Canada

    1 publications · 50 citations

    1

    h-index

  5. FF
    Firdaus Firdaus

    Universitas Islam Kalimantan Muhammad Arsyad Al Banjary, Indonesia

    1 publications · 18 citations

    1

    h-index

1–5 of 13

Institutions

9

  1. Arizona State University

    Tempe, United States

    3 h-index

    7 publications

    495 citations

  2. San Jose State University

    San Jose, United States

    2 h-index

    2 publications

    171 citations

  3. Bentley University

    Waltham, United States

    1 h-index

    1 publications

    34 citations

  4. Banner Thunderbird Medical Center

    Glendale, United States

    1 h-index

    1 publications

    68 citations

  5. Andalas University

    Padang, Indonesia

    1 h-index

    3 publications

    54 citations

  6. Elon University

    Elon, United States

    1 h-index

    1 publications

    25 citations

  7. DePaul University

    Chicago, United States

    1 h-index

    1 publications

    25 citations

  8. University of New Hampshire

    Durham, United States

    1 h-index

    1 publications

    34 citations

1–8 of 9

Venues

  1. Auditing A Journal of Practice & Theory

    AJPT · 1 publications · 103 citations

    1

    h-index

  2. Journal of Management Studies

    1 publications · 34 citations

    1

    h-index

  3. Journal of Financial Crime

    1 publications · 50 citations

    1

    h-index

  4. Behavioral Research in Accounting

    BRIA · 1 publications · 25 citations

    1

    h-index

  5. Advances in Accounting

    1 publications · 68 citations

    1

    h-index

1–5