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Title: International whistleblowing standards and their applicability to the Maltese PLCs
Authors: Zammit, Charmaine
Keywords: Whistle blowing -- Law and legislation -- Malta
Business ethics -- Malta
Auditing, Internal -- Malta
Issue Date: 2015
Abstract: Purpose: The aim of this dissertation is to assess whether the Protection of the Whistleblower Act, 2013 is compatible with four international whistleblowing standards. This study also attempts to identify any new issues highlighted by these international whistleblowing standards and whether such issues are applicable to Maltese public limited companies. The study also examines any possible implications that they may have on such companies. Design: This study uses a mixed methodology approach, that is, a qualitative approach and a quantitative approach. Fifteen face-to-face semi-structured interviews were conducted and thirty-one questionnaires were submitted by respondents. Mainly, the interviews and surveys were targeted either to Internal Auditors, Compliance Officers or Human Resources Managers. Additionally, a meeting with the Hon. Minister Dr Owen Bonnici was also held to verify the understanding of the issues raised in the Maltese Act. Findings: From the study, it emerges that the Maltese Act is compatible with the four international whistleblowing standards, as the main issues discussed in the Maltese law are in line with these standards. However, these international whistleblowing standards make reference to certain areas which are not embedded in the Act; namely, whether it is a right or a duty to report, to open whistleblowing, the protection of employees who assist the whistleblower, the independent advice provided to employees and a rewarding system. Conclusions: It is concluded that rights and duties are both applicable but not to the extent of being imposed. Open whistleblowing is more applicable to higher level management and more people will be encouraged to assist, if protection is given to people who assist the whistleblower. Additionally, the facility of independent advice may be more applicable to larger companies while the provision of rewards may be applicable to the extent that they are not disclosed in the whistleblowing policy. Value: The Protection of the Whistleblower Act, 2013 is a good stepping stone for Malta. This study would be identifying whether there is any potential room for improvement in the legislation.
Description: M.ACCTY.
Appears in Collections:Dissertations - FacEma - 2015
Dissertations - FacEMAAcc - 2015

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