Order:
  1.  24
    Categorization of Whistleblowers Using the Whistleblowing Triangle.Nadia Smaili & Paulina Arroyo - 2019 - Journal of Business Ethics 157 (1):95-117.
    In view of recent studies that identified certain interest groups as potential whistleblowers, we propose an integrative conceptual framework to examine whistleblower behavior by whistleblower type. The framework, dubbed the whistleblowing triangle, is modeled on the fraud triangle and is comprised of three factors that condition the act of whistleblowing: pressure, opportunity, and rationalization. For a rich examination, we use a qualitative research framework to analyze 11 whistleblowing cases of corporate financial statement fraud in Canada that were publicly denounced between (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   6 citations  
  2.  17
    Board Gender Diversity and Corporate Response to Cyber Risk: Evidence from Cybersecurity Related Disclosure.Camélia Radu & Nadia Smaili - 2022 - Journal of Business Ethics 177 (2):351-374.
    Cyber risk has become one of the greatest threats to firms in recent years. Accordingly, boards of directors must be continually vigilant about this danger. They have a duty to ensure that the companies adopt appropriate cybersecurity measures to manage the risk of cyber fraud. Boards should also ensure that the firm disclose material cyber risk and breaches. We examine how the board’s gender composition can influence the extent of such disclosure, based on a sample of the companies listed on (...)
    Direct download (3 more)  
     
    Export citation  
     
    Bookmark   2 citations  
  3.  5
    Alignment Versus Monitoring: An Examination of the Effect of the CSR Committee and CSR-Linked Executive Compensation on CSR Performance. [REVIEW]Camélia Radu & Nadia Smaili - 2021 - Journal of Business Ethics 180 (1):145-163.
    This study examines how the CSR committee and CSR-linked executive compensation jointly affect CSR performance as governance mechanisms. Prior studies provided mixed results on the CSR committee’s effect on CSR performance. We posit that a CSR committee has both a direct and an indirect positive effect on CSR performance, with CSR-linked compensation playing the role of mediator in the relationship. We base our analysis on a sample of 164 Canadian firms covering the period 2012–2018, for a total of 952 firm-year (...)
    Direct download (3 more)  
     
    Export citation  
     
    Bookmark   1 citation  
  4.  11
    Correction to: Board Gender Diversity and Corporate Response to Cyber Risk: Evidence from Cybersecurity Related Disclosure.Camélia Radu & Nadia Smaili - 2022 - Journal of Business Ethics 177 (2):375-375.
    The initial online publication incorrectly contained Supplementary Information.
    Direct download (4 more)  
     
    Export citation  
     
    Bookmark  
  5.  2
    Handling Whistleblowing Reports: The Complexity of the Double Agent.Nadia Smaili, Wim Vandekerckhove & Paulina Arroyo Pardo - forthcoming - Journal of Business Ethics:1-14.
    Increasingly organizations have dedicated systems and personnel to receive and handle internal whistleblower reports. Yet, the complexity of handling whistleblower reports is often underestimated, and there is a dearth of literature that attempts to describe or analyse the challenges internal recipients face. This paper uses an agency theory inspired lens to provide insight into the complexity of internal whistleblowing, with the aim to identify focal points for improving internal whistleblowing processes. We conceive of internal recipients as agents of two principals (...)
    Direct download (4 more)  
     
    Export citation  
     
    Bookmark