Penelitian ini merupakan suatu tinjauan literatur trekait dengan whistleblowing. Dalam konteksnya, kajian whistleblowing keperilakuan terkait tindakan individu dalam melakukan pelaporan atas kecurangan (fraud) yang diketahui. Kajian kali menguraikan dari sisi pemahaman dasar, peran internal auditor sebagai whistleblower, dan isu-isu terjadi di Indonesia serta konsep hukum (legalitas)

The investigations into LIBOR have highlighted that it is subject to manipulation. We propose a mechanism that gets banks to reveal their borrowing costs truthfully at no cost to the administrator. The mechanism works even when borrowing does not occur. First, banks report the rates at which they can borrow. Second, a whistleblower bank may contest another bank’s report by revealing a transacti...