Removing Barriers to Whistleblowing at Nonprofit Organizations through Employee Empowerment*

This study explores how key organizational and governance actors perceive the effectiveness of whistleblowing at nonprofit organizations (NPOs) is interrelated with other anti-fraud mechanisms. Using a systems approach, we develop conceptual framework mechanisms consisting set components: control-focused employee-focused (whistleblowing) intended to prevent detect fraud, influenced by environment (regulation stakeholders) human factors (employees’ attitudes leaders’ awareness fraud). We conducted 14 semistructured interviews Canadian NPOs noted that diverse control were in place these groups, but seemingly no formal policy. The disinclined formalize system short term, despite viewing such as effective. Whereas prior research has examined role mechanisms, NPOs’ adoption benefits thereof, contribute literature stressing employee empowerment crucial overcome reluctance blow whistle. If board directors aware fraud risk provides employees resources, motivation, protection speak up, could be implemented organizations. Whistleblowing should form an effective system. article protected copyright. All rights reserved.