Internal Reporting Systems

Internal Reporting System is a formal organizational mechanism that enables employees to disclose unethical, illegal, or improper conduct within the institution through designated internal channels, distinguishing it from external or public forms of whistleblowing.

Publications

5.3K

Citations

153

Authors

Institutions

Publications per year

2017–2026

Variants

Internal Whistleblowing Systems

Parents

Whistleblower Protection

Children

Anonymous Reporting ChannelsData Privacy Reporting ChannelsDiscrimination Reporting SystemsEthics Reporting SystemsFraud Reporting SystemsHarassment Reporting SystemsMisconduct Reporting SystemsMultichannel Reporting SystemsOccupational Safety ReportingOpen-door Reporting Systems

Publications

Integrated Reporting and internal mechanisms of change

Wendy Stubbs, Colin Higgins · Accounting Auditing & Accountability Journal · 2014 · 498 citations · Full text

Business, Accountancy, Accounting +17

Corporate reporting on the Internet by German companies

Claire Marston, Annika Polei · International Journal of Accounting Information Systems · 2004 · 465 citations

Business, Accountancy, Accounting +12

Integrated reporting: The current state of empirical research, limitations and future research implications

Patrick Velte, Martin Stawinoga · Journal of Management Control · 2016 · 315 citations

Business, Accountancy, Accounting +15

Corporate report obfuscation: artefact or phenomenon?

John K. Courtis · The British Accounting Review · 2004 · 315 citations · Full text

Business, Accountancy, Accounting +12

A Word to the Wise: How Managers and Policy-Makers can Encourage Employees to Report Wrongdoing

Marcia P. Miceli, Janet P. Near, Terry Morehead Dworkin · Journal of Business Ethics · 2008 · 272 citations

Management, Human Resource Management, Organizational Behavior +14

1–5 of 68

Authors

153

SE
Steven E. Kaplan
Arizona State University, United States
3 publications · 344 citations
3
h-index
DF
Douglas F. Prawitt
Brigham Young University, United States
2 publications · 201 citations
2
h-index
SS
Stephen Stubben
University of Utah, United States
2 publications · 128 citations
2
h-index
RL
R. Lynn Hannan
Tulane University, United States
2 publications · 288 citations
2
h-index
KL
Kristy L. Towry
Emory University, United States
2 publications · 288 citations
2
h-index

1–5 of 153

Institutions

1–8 of 96

Venues

Journal of Business Ethics
6 publications · 852 citations
6
h-index
Contemporary Accounting Research
CAR · 6 publications · 570 citations
5
h-index
International Journal of Accounting Information Systems
4 publications · 712 citations
4
h-index
SSRN Electronic Journal
Repository · 3 publications · 99 citations
3
h-index
The Accounting Review
1 publications · 112 citations
1
h-index

1–5