« WHISTLEBLOWING », DIVULGATION, DENONCIATION ... VERS UNE MEILLEURE SURVEILLANCE DES SOCIETES?
Keywords: Ethics, code of ethics, whistleblowing, corporate governance, fraud detection, business ethics code
AbstractThe scandals that rocked North America in the early 2000s raised issues about the governance of public corporations and led to a number of reforms designed to improve financial reporting and to make the various actors accountable. It is against this background that the concept of “whistleblowing” was included in the Sarbanes-Oxley Act. However, to date, there has not been much focus on whistleblowing in Canada. The purpose of this study is to address this issue by discussing the expedience of encouraging whistleblowing in a Canadian business context.
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