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Whistleblower research is understandably focused around the protagonists of the practice. We still know surprisingly little about how whistleblowing is perceived in the wider population. Drawing on a representative survey of Danish employees (N = 1,709), this paper analyses how whistleblower public support is distributed along variables such as political preference, political interest and job type, and tests whether it is conditional on whistleblower motivation and type of wrongdoing. The paper finds that public support is strong but also ambivalent. It shows that support is evenly distributed along party preference. It also demonstrates that support is not uniform but conditional on the characteristics of the whistleblower situation. These insights are important for both social and political reasons in the present situation where whistleblowing seems to be on the rise. From a policy perspective, it offers policymakers an important evidence‐based navigation tool in devising whistleblower legislation.

This study examines the prevention of fraud in central and local government agencies by looking at the whistleblowing system, government governance, and the competence of government officials. Researcher used mix method technique, combined quantitative and qualitative. This type of quantitative data uses a questionnaire or questionnaire distributed to the State Civil Apparatus (ASN) of the central and local governments as many as 50 people. Meanwhile, for qualitative data, in-depth interviews will be conducted with 5 respondents who have filled out the questionnaire. The data collection technique in this study was a questionnaire with an ordinal scale, namely a Likert scale. Based on the results of statistical tests, it can be concluded that government governance and the competence of government officials have a positive effect on fraud prevention. Meanwhile, the whistleblowing system has no effect on fraud prevention. Keywords:Competence Of Government Officials; Fraud Prevention; Government Governance; Whistleblowing System. ; This study examines the prevention of fraud in central and local government agencies by looking at the whistleblowing system, government governance, and the competence of government officials. Researcher used mix method technique, combined quantitative and qualitative. This type of quantitative data uses a questionnaire or questionnaire distributed to the State Civil Apparatus (ASN) of the central and local governments as many as 50 people. Meanwhile, for qualitative data, in-depth interviews will be conducted with 5 respondents who have filled out the questionnaire. The data collection technique in this study was a questionnaire with an ordinal scale, namely a Likert scale. Based on the results of statistical tests, it can be concluded that government governance and the competence of government officials have a positive effect on fraud prevention. Meanwhile, the whistleblowing system has no effect on fraud prevention. Keywords:Competence Of Government Officials; Fraud Prevention; Government Governance; Whistleblowing System.

Purpose
This study aims to explore the effect of whistleblowing and interpretation among practitioners in the Nigerian economy. The research puts a premium on understanding the relevance and critical issues in its practices and developing an improved model for the effective practice of whistleblowing and interpretation in Nigeria.


Design/methodology/approach
This study adopted a conceptual approach, relying on extant literature to understand the management of whistleblowing incidents and identify the managers' and other stakeholders' responsibility in the whistleblowing process. It applied systems dynamics conceptual modelling and presented an improvement approach to addressing the complexities associated with whistleblowing and interpretation among Nigerian organizations.


Findings
This study contributed to the extant literature by developing a model for proper management of whistleblowing in the Nigerian context and enhancing the robust practice of whistleblowing and interpretation in Nigeria. The findings highlighted critical factors such as managers' skills development, legal system support, institutional stakeholders' function and ethical balance as key factors to effective whistleblowing management and interpretation. This implies that the act of identifying and developing responses to an emerging case of whistleblowing requires a process of developing underpinning assumptions, engagement and consideration of stakeholders' interests while driving the sustenance of organizational focus.


Originality/value
This study emphasized the departure from absolute best practice to developing idea approaches that reflect stakeholders' interests and the context of whistleblowing and interpretation. While the study acknowledges limitations in the sole focus on the Nigerian private sector and the Nigerian economic background, it recommends further exploration of whistleblowing and its interpretation on a comparative approach, to improving the current understanding of the topic.

We investigated the relationship between ethical leadership and employees' whistleblowing intention, along with the mediating role of moral identity and the moderating role of power distance orientation. We conducted a 2-wave survey with 172 participant managers in China. Results indicated
that ethical leadership was positively related to employees' whistleblowing intention and this relationship was mediated by moral identity. Moreover, employee power distance orientation positively moderated the relationship between ethical leadership and moral identity, such that the relationship
was stronger for high power distance orientation employees than for those with a low power distance orientation. Theoretical contributions and practical implications are discussed.

Résumé L'introduction d'un système de whistleblowing (alerte éthique) dans les entreprises françaises est consécutive à la promulgation de la loi américaine Sarbanes-Oxley (2002). Définie comme la dénonciation par le salarié d'actes non conformes aux règles (financières ou comptables pour la loi SOX, mais pouvant s'étendre à toutes actions illégales dans l'organisation), l'alerte éthique suscite des craintes auprès des chefs d'entreprises, des responsable syndicaux, du personnel politique quant à son application ... ? Après avoir établi une cartographie mondiale des pratiques du whistleblowing dans le monde (hors France et États-Unis), nous étudions ensuite son fonctionnement aux USA. Enfin, nous nous interrogeons sur les difficultés de transposer le modèle américain en France compte tenu des contraintes culturelles et juridiques françaises auxquelles les entreprises sont confrontées et sur les moyens de sa mise en œuvre.

The importance of the whistleblowing concept to provide complaints related to fraud in the company. The study was conducted to determine the effect of role stress on auditors' performance with whistleblowing intention as a moderating variable. Quantitative research approach. The sampling technique was purposive sampling technique so that the research sample was 71 public accounting firms in Bali. The data analysis technique used multiple linear regression with moderated regression analysis (MRA) techniques. Determination of the sample using a purposive sampling technique. This study uses a questionnaire in data collection. The data analysis technique in this study is Multiple Linear Regression using the SPSS (Statistical Package for Social Science) application. The result of the research states that the relationship between the role of auditors' work stress can affect the performance of auditors and the relationship between whistleblowing intention, role stress affects the performance of auditors, so that it can avoid conflicts with auditors.