Chief Audit Executives’ Evaluations of Whistle-Blowing Allegations

This study examines the effects of the source of whistle-blowing allegations and potential for allegations to trigger concerns about reputation threats on Chief Audit Executives’ handling of whistle-blowing allegations. The participants for this study, 79 Chief Audit Executives (CAEs) and deputy CAEs, evaluated whistle-blowing reports related to financial reporting malfeasance that were received from either an anonymous or a non-anonymous source. The whistle-blowing reports alleged that the wrongdoing resulted from either the exploitation of substantial weaknesses in internal controls (suggesting higher responsibility of the CAE and internal audit) or the circumvention of internal controls (suggesting lower responsibility of the CAE or internal audit). Findings indicate that CAEs believe anonymous whistle-blowing reports to be significantly less credible than non-anonymous reports. Although CAEs assessed lower credibility ratings for the reports alleging wrongdoing by the exploitation of substantial weaknesses in internal controls, they allocated more resources to investigating these allegations.

Human Resource Performance Metrics: Methods & Processes That Demonstrate You Care

Purpose – The purpose of the present analysis is to show that HR systems are not always designed in ways that consider the well-being of employees. In particular, performance metric methods seem to be designed with organizational goals in mind while focusing less on what employees need and desire. Design/methodology/approach – A literature review and multiple case-study method was utilized. Findings – The analysis showed that performance metrics should be revaluated by executives and HR professionals if they seek to develop socially responsible organizational cultures which care about the well-being of employees. Originality/value – The paper exposes the fact that performance appraisal techniques can be rooted in methodologies that ignore or deemphasize the value of employee well-being. The analysis provides a context in which all HR practices can be questioned in relation to meeting the standards of a social justice agenda in the area of corporate social responsibility.