Concepedia

External Reporting Channels

External Reporting Channel is a formal mechanism for disclosing organizational wrongdoing to entities outside the organization, such as regulatory bodies or law enforcement agencies, distinguished from internal reporting channels by its external oversight function and independence from the reporting individual's institutional hierarchy.

21

Publications

1K

Citations

45

Authors

26

Institutions

Publications per year

2017–2026

6

Parents

Children

Publications

21

Keeping Mum as the Project Goes Under: Toward an Explanatory Model

H. Jeff Smith, Mark Keil, Gordon Depledge · Journal of Management Information Systems · 2001 · 141 citations

, , +14

Objectivity, relativism, and truth in external financial reporting: What's really at stake in the disputes?

Brian P. Shapiro · Accounting Organizations and Society · 1997 · 103 citations · Full text

, , +12

Integrated Reporting in an Internet and Social Media Communication Environment: Conceptual Insights

Sumit Lodhia, Gerard Stone · Australian Accounting Review · 2017 · 100 citations

, , +17

Detecting Fraud: The Role of the Anonymous Reporting Channel

Elka Johansson, Peter Carey · Journal of Business Ethics · 2015 · 90 citations · Full text

, , +11

Externalities and Financial Reporting

George Foster · The Journal of Finance · 1980 · 72 citations

, , +12

1–5 of 21

Authors

45

  1. GF
    George Foster

    Stanford University, United States

    2 publications · 87 citations

    2

    h-index

  2. KP
    Kurt Pany

    Arizona State University, United States

    2 publications · 118 citations

    2

    h-index

  3. BM
    Brian Mittendorf

    The Ohio State University, United States

    1 publications · 63 citations

    1

    h-index

  4. SL
    Sumit Lodhia

    University of South Australia, Australia

    1 publications · 100 citations

    1

    h-index

  5. KG
    Karen Green

    University of Toledo, United States

    1 publications · 23 citations

    1

    h-index

1–5 of 45

Institutions

26

  1. San Jose State University

    San Jose, United States

    2 h-index

    4 publications

    218 citations

  2. Utrecht University

    Utrecht, The Netherlands

    1 h-index

    2 publications

    24 citations

  3. University of South Australia

    Adelaide, Australia

    1 h-index

    2 publications

    200 citations

  4. RWTH Aachen University

    Aachen, Germany

    1 h-index

    1 publications

    17 citations

  5. Virginia Tech

    Blacksburg, United States

    1 h-index

    1 publications

    17 citations

  6. Australian National University

    Canberra, Australia

    1 h-index

    1 publications

    54 citations

  7. Deakin University

    Burwood, Australia

    1 h-index

    2 publications

    180 citations

  8. Zhongnan University of Economics and Law

    Wuhan, China

    1 h-index

    2 publications

    48 citations

1–8 of 26

Venues

  1. Journal of Management Information Systems

    JMIS · 2 publications · 158 citations

    2

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 2 publications · 104 citations

    2

    h-index

  3. The Journal of Finance

    2 publications · 87 citations

    2

    h-index

  4. Public Personnel Management

    PPM · 1 publications · 45 citations

    1

    h-index

  5. Accounting and the Public Interest

    1 publications · 23 citations

    1

    h-index

1–5