ABSTRACT

Corporate misconducts present challenges to the governance of modern corporations, not least because they undermine sound corporate culture and obstruct economic growth. One of the ways through which these misconducts can be exposed is through the mechanism of whistle-blowing. This article examines the role of whistleblowing in combating corporate frauds and misconducts. Using South Africa as the ‘foil’ to Nigeria, it describes the law and role of whistleblowing in a comparative context. It finds that while South Africa has taken steps to embed sound whistle-blowing practices within its jurisdiction, the concept is virtually non-existent in Nigeria. This is because there is no comprehensive legislation on whistle-blowing in the country, coupled with the dearth of strong institutions needed for the protection of whistle-blowers. The article, while making recommendations on how the concept can be strengthened, contends that with strong legal and institutional structures, whistle-blowing can amount to a powerful tool for the entrenchment of a robust and viable corporate governance mechanism in Nigeria.

摘要

公司的不当行为对现代公司的治理提出了挑战，不仅因为它们破坏了健全的公司文化并阻碍了经济增长。揭露这些不当行为的一种方式是通过举报机制。本文探讨了举报在打击公司欺诈和不当行为中的作用。它以南非作为通往尼日利亚的“花剑”，描述了举报在相对背景下的法律和作用。报告发现，尽管南非已采取措施将合理的举报行为纳入其管辖范围，但该概念在尼日利亚几乎不存在。这是因为该国没有关于举报的全面法律，而且缺乏保护举报者所需的强大机构。文章，