FRAUD TYPE AND WHISTLEBLOWER ANONYMITY IN DETERMINATION OF INVESTIGATIVE ACTION

Abstract

This study investigates the effect of fraud type and whistleblower anonymity on investigative actions in whistleblowing systems. Using the literature review method, this study analyzes previous studies that address how these two factors influence auditors' decisions in responding to fraud reports. The findings show that the type of fraud, such as asset misappropriation and financial statement manipulation, plays an important role in shaping the credibility of the report and the allocation of investigative resources. In addition, the anonymity of the reporter affects the auditor's level of confidence in the report, with anonymous reports often reducing follow-up intentions, especially in sensitive sectors such as healthcare. The effectiveness of the reporting system is also influenced by the organizational culture and context of the reporting channels implemented. The practical implication of the findings is the importance for organizations to design a secure reporting system, provide training to auditors to reduce bias, and make continuous improvements to the reporting mechanism. This study enriches the understanding of the factors that influence auditors' response to whistleblowing and opens up opportunities for further research on the interaction between fraud type and whistleblower anonymity.