Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Eni Nur Hayati
Diponegoro University
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
SYSTEMATIC LITERATURE REVIEW GLOBAL-REGIONAL EFFECTIVENESS OF WHISTLEBLOWING IN FRAUD PREVENTION Eni Nur Hayati; Abdul Rohman; Etna Nur Afri Yuyetta
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 2 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i2.2849

Abstract

Whistleblowing systems serve as essential mechanisms for detecting and preventing fraud within organizations. However, their effectiveness varies significantly across geographical, institutional, and cultural settings. This systematic literature review (SLR), conducted in accordance with Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 guidelines, synthesizes evidence from 45 peer-reviewed studies published between 2016 and 2026. The review evaluates key design factors, implementation barriers, and fraud prevention outcomes from both global and regional perspectives. Analysis identifies anonymity and financial rewards as primary facilitators, while fear of retaliation and entrenched cultural norms suppress effectiveness in developing and emerging economies. Regional disparities are pronounced: North America and the European Union report higher whistleblowing rates, while the Asia-Pacific region lags significantly. To address these inequities, this study proposes the Global-Regional Incentive Index (GRII), a hybrid framework that integrates universal economic incentives with culturally attuned protections. The findings provide actionable insights for policymakers, regulators, and organizations seeking to strengthen whistleblowing mechanisms and advance ethical governance, anti-corruption efforts, and sustainable economic development.
Co-Authors Abdul Rohman Etna Nur Afri Yuyetta