Whistleblower governance is a critical tool used to unearth corporate fraud, regulatory violations, and other unethical practices. This study focuses on detective governance to promote this type of independent mechanisms of investigation in ensuring that organizations are held accountable for their actions. Using secondary data analysis of eight significant cases of whistleblowing, such as Hindenburg Research’s Adani investigation, the Danske Bank money-laundering scandal, and WikiLeaks disclosures, the research examines the challenges met by whistleblowers and assesses the importance of investigative bodies behind the veil of enabling transparency. The findings emphasize how independent scrutiny, regulatory oversight, and forensic analysis drive effective governance. There are further modern technologies, which include AI and blockchain systems, to help combat fraud detection and provide security for whistleblowers to check on disclosure. That said, the study concludes that strengthening detective governance through ensuring institutional independence, legal protection, and investigative integrity will largely help ensure that the corporate world is accountable and governed by ethics.

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Whistleblowing Governance: An Independent Detective Approach to Exposing Corporate Scams for Sustainable Practices and Ethical Governance

  • Pankaj Dixit,
  • Shahnawaz Ali,
  • Nuzhat Sadriwala,
  • Tejas B. Vyas

摘要

Whistleblower governance is a critical tool used to unearth corporate fraud, regulatory violations, and other unethical practices. This study focuses on detective governance to promote this type of independent mechanisms of investigation in ensuring that organizations are held accountable for their actions. Using secondary data analysis of eight significant cases of whistleblowing, such as Hindenburg Research’s Adani investigation, the Danske Bank money-laundering scandal, and WikiLeaks disclosures, the research examines the challenges met by whistleblowers and assesses the importance of investigative bodies behind the veil of enabling transparency. The findings emphasize how independent scrutiny, regulatory oversight, and forensic analysis drive effective governance. There are further modern technologies, which include AI and blockchain systems, to help combat fraud detection and provide security for whistleblowers to check on disclosure. That said, the study concludes that strengthening detective governance through ensuring institutional independence, legal protection, and investigative integrity will largely help ensure that the corporate world is accountable and governed by ethics.