{"id":"https://openalex.org/W3106190045","doi":"https://doi.org/10.2478/fiqf-2020-0020","title":"WHISTLEBLOWING AS A MECHANISM OF FRAUD RISK MANAGEMENT IN ECONOMIC PRACTICE","display_name":"WHISTLEBLOWING AS A MECHANISM OF FRAUD RISK MANAGEMENT IN ECONOMIC PRACTICE","publication_year":2021,"publication_date":"2021-01-14","ids":{"openalex":"https://openalex.org/W3106190045","doi":"https://doi.org/10.2478/fiqf-2020-0020","mag":"3106190045"},"language":"en","primary_location":{"id":"doi:10.2478/fiqf-2020-0020","doi":"https://doi.org/10.2478/fiqf-2020-0020","is_oa":true,"landing_page_url":"https://doi.org/10.2478/fiqf-2020-0020","pdf_url":"https://www.sciendo.com/pdf/10.2478/fiqf-2020-0020","source":{"id":"https://openalex.org/S4210180908","display_name":"Financial Internet Quarterly","issn_l":"1734-039X","issn":["1734-039X","2719-3454"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","ddh","doaj","erih-plus","poland-40","russia-white-list-4"],"host_organization":"https://openalex.org/P4310317448","host_organization_name":"University of Information Technology and Management in Rzeszow","host_organization_lineage":["https://openalex.org/P4310317448"],"host_organization_lineage_names":["University of Information Technology and Management in Rzeszow"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial Internet Quarterly","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.sciendo.com/pdf/10.2478/fiqf-2020-0020","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5020771629","display_name":"Agnieszka Skoczylas-Tworek","orcid":"https://orcid.org/0000-0002-7789-8088","observed_orcids":["https://orcid.org/0000-0002-7789-8088"]},"institutions":[{"id":"https://openalex.org/I34250744","display_name":"University of \u0141\u00f3d\u017a","ror":"https://ror.org/05cq64r17","country_code":"PL","type":"education","lineage":["https://openalex.org/I34250744"]}],"countries":["PL"],"is_corresponding":true,"raw_author_name":"AGNIESZKA SKOCZYLAS-TWOREK","raw_affiliation_strings":["Doctor of Economic Sciences, University of Lodz, Faculty of Economics and Sociology"],"raw_orcid":"https://orcid.org/0000-0002-7789-8088","affiliations":[{"raw_affiliation_string":"Doctor of Economic Sciences, University of Lodz, Faculty of Economics and Sociology","institution_ids":["https://openalex.org/I34250744"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5020771629"],"corresponding_institution_ids":["https://openalex.org/I34250744"],"apc_list":null,"apc_paid":null,"fwci":0.9791,"has_fulltext":true,"cited_by_count":6,"citation_normalized_percentile":{"value":0.8085303,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":90,"max":96},"biblio":{"volume":"16","issue":"3","first_page":"99","last_page":"108"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13616","display_name":"Governance, Compliance, and Sustainability","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/whistleblowing","display_name":"whistleblowing","score":0.9980000257492065},{"id":"https://openalex.org/keywords/fraud-risk-management","display_name":"fraud risk management","score":0.9520000219345093},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.8299999833106995},{"id":"https://openalex.org/keywords/organizational-culture","display_name":"organizational culture","score":0.6620000004768372},{"id":"https://openalex.org/keywords/whistleblower-protection","display_name":"whistleblower protection","score":0.6930000185966492},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.44999998807907104},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.7350000143051147},{"id":"https://openalex.org/keywords/warsaw-stock-exchange","display_name":"Warsaw Stock Exchange","score":0.6039999723434448}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6468204259872437},{"id":"https://openalex.org/C50335755","wikidata":"https://www.wikidata.org/wiki/Q483247","display_name":"Phenomenon","level":2,"score":0.5284916162490845},{"id":"https://openalex.org/C89611455","wikidata":"https://www.wikidata.org/wiki/Q6804646","display_name":"Mechanism (biology)","level":2,"score":0.488681823015213},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4660099148750305},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.46528568863868713},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.4502123296260834},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.18503710627555847},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.14868399500846863},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2478/fiqf-2020-0020","doi":"https://doi.org/10.2478/fiqf-2020-0020","is_oa":true,"landing_page_url":"https://doi.org/10.2478/fiqf-2020-0020","pdf_url":"https://www.sciendo.com/pdf/10.2478/fiqf-2020-0020","source":{"id":"https://openalex.org/S4210180908","display_name":"Financial Internet Quarterly","issn_l":"1734-039X","issn":["1734-039X","2719-3454"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","ddh","doaj","erih-plus","poland-40","russia-white-list-4"],"host_organization":"https://openalex.org/P4310317448","host_organization_name":"University of Information Technology and Management in Rzeszow","host_organization_lineage":["https://openalex.org/P4310317448"],"host_organization_lineage_names":["University of Information Technology and Management in Rzeszow"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial Internet Quarterly","raw_type":"journal-article"},{"id":"pmh:oai:econstor.eu:10419/266856","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10419/266856","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:article"}],"best_oa_location":{"id":"doi:10.2478/fiqf-2020-0020","doi":"https://doi.org/10.2478/fiqf-2020-0020","is_oa":true,"landing_page_url":"https://doi.org/10.2478/fiqf-2020-0020","pdf_url":"https://www.sciendo.com/pdf/10.2478/fiqf-2020-0020","source":{"id":"https://openalex.org/S4210180908","display_name":"Financial Internet Quarterly","issn_l":"1734-039X","issn":["1734-039X","2719-3454"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","ddh","doaj","erih-plus","poland-40","russia-white-list-4"],"host_organization":"https://openalex.org/P4310317448","host_organization_name":"University of Information Technology and Management in Rzeszow","host_organization_lineage":["https://openalex.org/P4310317448"],"host_organization_lineage_names":["University of Information Technology and Management in Rzeszow"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial Internet Quarterly","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.7297000288963318,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3106190045.pdf","grobid_xml":"https://content.openalex.org/works/W3106190045.grobid-xml"},"referenced_works_count":25,"referenced_works":["https://openalex.org/W39484373","https://openalex.org/W47206455","https://openalex.org/W595938061","https://openalex.org/W1795640672","https://openalex.org/W1975279143","https://openalex.org/W1989407322","https://openalex.org/W1995083337","https://openalex.org/W2120170925","https://openalex.org/W2237869002","https://openalex.org/W2311147759","https://openalex.org/W2535778959","https://openalex.org/W2744348806","https://openalex.org/W2766856278","https://openalex.org/W2771619853","https://openalex.org/W2798031370","https://openalex.org/W2883558903","https://openalex.org/W2889583496","https://openalex.org/W2910027437","https://openalex.org/W2911806717","https://openalex.org/W2917405077","https://openalex.org/W2936832093","https://openalex.org/W2941833992","https://openalex.org/W2958854083","https://openalex.org/W2963068683","https://openalex.org/W3006531154"],"related_works":["https://openalex.org/W7006755198","https://openalex.org/W7139334410","https://openalex.org/W7014233624","https://openalex.org/W7020713060","https://openalex.org/W7147593970","https://openalex.org/W2551300884","https://openalex.org/W7213588897","https://openalex.org/W8141811","https://openalex.org/W2907937872","https://openalex.org/W7221203569"],"abstract_inverted_index":{"The":[0,57,159],"phenomenon":[1],"of":[2,49,59,75,99,115,117,130,145,155,161,180],"fraud":[3],"and":[4,85,108,111],"abuse":[5,181],"remains":[6],"relevant,":[7],"as":[8,150,152],"evidenced":[9],"not":[10,138],"only":[11],"by":[12,20,24,82,182,192],"studies":[13],"published":[14],"in":[15,61,96,101],"this":[16,135],"area,":[17],"but":[18],"also":[19],"the":[21,43,73,90,97,106,112,128,143,162,167,171,178,187,193],"measures":[22],"taken":[23],"economic":[25,102,183],"operators":[26],"to":[27,72,142,165,169,176],"reduce":[28],"it.":[29,158],"Whistleblowing":[30],"is":[31,67,80,137,164,174],"an":[32],"increasingly":[33],"common":[34],"tool":[35,136,173],"for":[36,124],"detecting":[37],"fraudulent":[38],"activities.":[39],"It":[40],"involves":[41],"informing":[42],"organization\u2019s":[44],"management":[45],"or":[46,53],"external":[47,86],"entities":[48,66,156,184],"any":[50],"ethically,":[51],"fraudulently":[52],"corruptly":[54],"motivated":[55],"irregularities.":[56],"level":[58,114],"interest":[60],"whistleblowing":[62,100,172],"among":[63],"Polish":[64,188],"market":[65],"relatively":[68],"low,":[69],"mainly":[70],"due":[71,141],"lack":[74,144],"appropriate":[76],"organizational":[77],"culture,":[78],"which":[79,89,170],"influenced":[81],"both":[83,105],"internal":[84,153],"factors":[87],"within":[88],"company":[91],"operates.":[92],"An":[93],"important":[94],"barrier":[95],"implementation":[98],"structures":[103],"are":[104],"ethical":[107],"sociological":[109],"aspects":[110],"low":[113],"trust":[116],"potential":[118],"whistleblowers":[119],"towards":[120],"their":[121],"personal":[122],"security":[123],"disclosing":[125],"information":[126],"about":[127],"signs":[129],"a":[131],"prohibited":[132],"act.":[133],"Therefore,":[134],"very":[139],"popular":[140],"safeguards":[146],"under":[147],"national":[148],"law,":[149],"well":[151],"regulations":[154],"using":[157],"aim":[160],"publication":[163],"verify":[166],"extent":[168],"used":[175],"counteract":[177],"risk":[179],"listed":[185],"on":[186],"Stock":[189],"Exchange,":[190],"covered":[191],"WIG":[194],"30":[195],"Index.":[196]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":3},{"year":2021,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2020-11-23T00:00:00"}
