Unveiling Transparency: The Transformative Role of Whistleblowing in Shaping Financial Reporting and Disclosure Practices
Unveiling Transparency: The Transformative Role of Whistleblowing in Shaping Financial Reporting and Disclosure Practices

Summary/Abstract: This study explores the role of whistleblowing in enhancing financial reporting and disclosure practices within organizations, with a specific focus on the National Social Security Authority (NSSA). The research addresses the critical need for transparency and accountability in financial management, emphasizing how effective whistleblowing mechanisms can foster ethical behavior and improve financial integrity. Employing a quantitative approach, data was collected through structured questionnaires distributed to NSSA employees, allowing for empirical analysis of the relationship between whistleblowing practices and financial reporting quality. The findings reveal a significant positive correlation, indicating that robust whistleblowing policies encourage the reporting of financial misconduct and contribute to a culture of ethical compliance. These results suggest that organizations with effective whistleblowing frameworks are better positioned to produce reliable financial disclosures. The study advances existing literature by highlighting the importance of whistleblowing in promoting transparency and ethical standards within financial institutions. It recommends implementing comprehensive training programs and establishing anonymous reporting channels to increase employee participation and reporting accuracy. Overall, this research underscores the necessity of strong whistleblowing frameworks in fostering ethical organizational practices and enhancing financial accountability, providing valuable insights for policymakers and organizational leaders.

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