Comparison of Whistle-blower Protection Mechanism of Select Countries

2018 ◽  
Vol 11 (1) ◽  
pp. 45-68 ◽  
Author(s):  
J. P. Sharma ◽  
Sunaina Kanojia ◽  
Shikha Sachdeva
Keyword(s):  
United States ◽  
South Africa ◽  
Developing Countries ◽  
Corporate Governance ◽  
Corporate Culture ◽  
United States Of America ◽  
Whistle Blowing ◽  
Protection Mechanism ◽  
Protection Mechanisms ◽  
Legislative Structure

Whistle-blower protection mechanisms (WPMs) play a critically significant role in combating corruption through ethics, corporate governance and statutes. This article examines the essence of whistle-blower mechanism existing in the developed and developing countries in order to unearth the legislative structure of countries supporting the whistle blower mechanism and pursuit of ethical conduct for sound corporate governance. The article attempts to identify, evaluate and analyse the attributes of whistle-blower mechanism across nations and finds that despite off-symmetric attributes, the mechanisms are asymmetric specific to the countries’ corporate culture. It has also been found that most significant attribute of a sound whistle-blower mechanism is the level of protection provided to the whistle-blowers followed by coverage of sectors, anonymity and the regulator of whistle-blowing complaints in the country. The attributes vary widely across nations on the basis of coverage of sectors, anonymity withheld and the level of protection, with United States of America delivering the best protection to whistle-blowers trailed by Australian whistle-blower protection laws and then South Africa; India, China and Indonesia lag considerably behind in having a sound whistle-blower mechanism.

scholarly journals To report or not to report

2013 ◽  
Vol 16 (1) ◽  
pp. 13-25 ◽  
Author(s):  
Warren Maroun ◽  
Harvey Wainer
Keyword(s):  
South Africa ◽  
Corporate Governance ◽  
South African ◽  
Regulatory Reform ◽  
External Audit ◽  
Whistle Blowing ◽  
Definition Of ◽  
Governance Processes

Whistle-blowing can play an important role in enhancing the effectiveness of corporate governance processes. In particular, legislation mandating that auditors blow the whistle on their clients’ transgressions can assist in overcoming agency-related costs and improve confidence in external audit. This is, however, only the case if regulatory reform enjoys cohesion. The Companies Act No. 71 of 2008, by introducing a definition of ‘reportable irregularities’ different from that in the Auditing Profession Act No. 26 of 2005 (APA); excluding ‘independent reviews’ from the scope of APA; and effectively exempting the majority of South African companies from the requirement either to be audited or reviewed, may materially undermine whistle-blowing by auditors in South Africa. In turn, this begs the question: for how long will South Africa rank first globally for the quality of its auditing practices? 

II. Worksh ops

1985 ◽  
Vol 2 (1) ◽  
pp. 67-96
Author(s):  
Charles C. West ◽  
J. Mutero Chirenje ◽  
J.D. Gort ◽  
Walter Fernandes ◽  
Michael Bourdeaux ◽  
...  
Keyword(s):  
United States ◽  
South Africa ◽  
United Kingdom ◽  
New Zealand ◽  
United States Of America ◽  
Roman Catholic ◽  
Seventh Day Adventist ◽  
West Germany ◽  
Political Economic ◽  
Diverse Nations

AbstractThe workshop brought together some twenty persons from varied and diverse nations and political-economic circumstances - Ghana, Netherlands, New Zealand, Republic of South Africa, United Kingdom, United States of America, West Germany and Zimbabwe. The workshop also reflected a number of Christian denominations - Anglican, Lutheran, Presbyterian, Reformed, Roman Catholic and Seventh Day Adventist. The gathering then was truly pluralistic and ecumenical. Such composition made for a rich encounter of varied and diverse understandings and approaches.

scholarly journals The colonial matrix of power: Image ontology and the question of blackness

2021 ◽  
Vol 77 (4) ◽  
Author(s):  
Itumeleng D. Mothoagae
Keyword(s):  
United States ◽  
South Africa ◽  
United States Of America ◽  
Black People ◽  
World Order ◽  
The United States ◽  
Global South ◽  
Black Theology ◽  
The Social ◽  
The World

The question of blackness has always featured the intersectionality of race, gender, sexuality and class. Blackness as an ontological speciality has been engaged from both the social and epistemic locations of the damnés (in Fanonian terms). It has thus sought to respond to the performance of power within the world order that is structured within the colonial matrix of power, which has ontologically, epistemologically, spatially and existentially rendered blackness accessible to whiteness, while whiteness remains inaccessible to blackness. The article locates the question of blackness from the perspective of the Global South in the context of South Africa. Though there are elements of progress in terms of the conditions of certain Black people, it would be short-sighted to argue that such conditions in themselves indicate that the struggles of blackness are over. The essay seeks to address a critique by Anderson (1995) against Black theology in the context of the United States of America (US). The argument is that the question of blackness cannot and should not be provincialised. To understand how the colonial matrix of power is performed, it should start with the local and be linked with the global to engage critically the colonial matrix of power that is performed within a system of coloniality. Decoloniality is employed in this article as an analytical tool.Contribution: The article contributes to the discourse on blackness within Black theology scholarship. It aims to contribute to the continual debates on the excavating and levelling of the epistemological voices that have been suppressed through colonial epistemological universalisation of knowledge from the perspective of the damnés.

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