Abstract Whistleblowers have been credited for uncovering financial scandals in companies globally, including Enron, Olympus Corporation, and WorldCom. Despite increasing support and incentives for whistleblowing, there generally remains reluctance to blow the whistle. Thus, the purpose of this study is to review: (1) the determinants of internal and external whistleblowing on accounting-related misconduct, (2) U.S. whistleblowing legislation on accounting-related misconduct and related research, and (3) the effects of whistleblowing on firms and whistleblowers. Within each area, suggestions for future research are offered.

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关于会计相关不当行为的举报：文献综述

摘要举报人因揭露了包括安然公司，奥林巴斯公司和世界通讯公司在内的全球公司的财务丑闻而受到赞誉。尽管增加了对举报的支持和激励，但是总体上仍然不愿意吹哨。因此，本研究的目的是回顾：（1）内部和外部举报对与会计相关的不当行为的决定因素；（2）美国举报对与会计相关的不当行为和相关研究的立法，以及（3）举报的影响在公司和举报人身上。在每个领域内，都为将来的研究提供了建议。