Journal of Comparative Law

Journal of Comparative Law

Rules and Principles Governing the Disclosure (whistleblower) Protection System (Comparative Study of Different Legal Systems and Iran)

Document Type : Research Article

Author
Assistant Professor, Faculty of law, University of Birjand, South Khorasan, Iran.
Abstract
One of the most important concerns of governments in managing of public affairs and even overseeing the private sector is corruption, especially administrative and financial corruption. In this way they have incurred a lot of costs. One of the ways to fight corruption is to use social capacities, including participation of citizens and employees, through discoursing that are envisaged in most countries. This approach not only reduces the need to employing employee, structures and therefore costs, but also increases public confidence to the government and strengthens citizens' sense of responsibility, and also, due to its large population and dispersion throughout the country, if implemented properly, it can be more comprehensive than other anti-corruption tools. And if not done properly, it can be just as dangerous. Given the above, what are the characteristics of a good disclosure system? In this research, an attempt has been made to extract the principles and rules that can lead to the establishment of a favorable disclosure system by descriptive and qualitative methods using the experiences of other countries.
Keywords

-       Alexander Hamilton Institute (2002). Whistleblowing: A New Perspective on an Old Issue. New Jersey: Kindle Direct Publishing.
-       Haji Deh Abadeh, Mohammad Ali (2004). “Enjoining what is good (Al-Ma’roof) and forbidding the Evil (Al-Munkar) and criminal policy”, jurisprudence and law, Vol. 1, No. 1, pp. 77-108. [In Persian]
-       American Institute of Certified Public Accountants (2015). Member CPA Letter, newsletter, Washington: American Institute of Certified Public Accountants
-       Rozakerman, Susan et al., (2003). Government, Corruption and Social Opportunities, translator: Raghfar Hossein, Tehran: Naghsh va Negar Publications. [In Persian]
-       Bagley, Constance E (1991). Managers and the Legal Environment: Strategies for the 21st Century. St. Paul, Minnesota: West Publishing Co.
-       Ghorbani, Ali & Mir Farhad Sedigh Mohammadi (2008). Strategies to Combat Economic Corruption in Iran with Emphasis on the Experiences of Successful Countries, Tehran: Tadbir Eqtesad Research Institute. [In Persian]
-       Banisar, David (2011). Whistleblowing: International Standards and Developments” in Sandoval, Corruption and Transparency: Debating the Frontiers between State, Market and Society Washington, D.C: World Bank-Institute for Social Research, UNAM.
-       Miceli, Marcia P. & Janet P Near (1992). Blowing The Whistle: The Organizational and Legal Implications for Companies and Employees, New York: Lexington Books.
-       Nader, Ralph & Peter J Petkas (1972). Whistle Blowing: The Report of the Conference on Professional Responsibility, New York: Grossman.
-       Hoffman, W.MMichael & Moore Jennifer Mill (1982). “what is businessethics; a reply to Drucker”,  Journal of Business Ethics, Vol. 1, No. 29, pp. 293-300.
-       Latimer, Paul & A. J Brown (2008). “Whistle-blower Laws: International Best Practice”, UNSW Journal, Vol. 31, No. 3, pp. 766-794.
-       B) Documents
-       Council of Europe (1999). “Council of Europe Criminal Law Convention on Corruption, Council of Europe”, Strasbourg (27/1/1999). Available at:http://conventions.coe.int/Treaty/en/Treaties/Html/173.htm. 5/3/2020.
-       OECD (2009). “Recommendation of the Council for Further Combating Bribery of Foreign Public Officials in international Business Transactions”, Tenth Anniversary of the entry in to force of the OECD Anti-Bribery Convention, 28 November. Available at: https://www.oecd.org/investment/anti-bribery/anti-briberyconvention/oecdantibriberyrecommendation2009.htm. 2/6/2019.
-       OECD (2004), “Korea Phase 2: Follow up Rport on the Implementation of the phase 2 Recommendations”, Directorate for Financial and Enterprise affair, Available at: oecd/korea/38239546.pdf/ 2/4/2020.
-       OECD (2011), “Protection of Whistle-blowers, study on whistle-blower protection frameworks compendium of best practices and guiding principles for legislation”: available at: oecd.org/corruption/48972967. 2020.
-       OECD (2014), “Committing to Effective Whistle-blower Protection”, Available at: https://www.oecd.org/corruption/Committing-to-Effective-Whistleblower-Protection-Highlights.pdf. 14/4/2019.
-       Transparency International (2015), “Speak Up Report, Transparency International, Ireland”, Available at: https://transparency.ie/resources/whistleblowing/speak-report-2015.
-       UNODC (2004). “UN Anti-Corruption Toolkit”, 3rd Edition, United Nations, Vienna.
-       Valencia, M (2011). “Year of the bounty hunter”, Nov 17th 2011, From The World in 2012 print edition, The Economist, http://www.economist.com/node/21537931. 24/12/2019.
-       Council of Europe (1999). “Civil Law Convention on Corruption, Council of Europe”, Strasbourg, European Treaty Series, No.174. Strasbourg (4/6/1999).Available at: http://conventions.coe.int/Treaty/en/Treaties/Html/174.htm. 18/11/2019.
-       C) Website
-       Carrol, John F, False Claim Act; an Inspector Generals Best Friend, Centre for the Advancement of Public Integrity, available at: https://www.law.columbia.edu/sites/default/files/microsites/public integrity/files/community_contribution_-_john_carrol.pdf. 23/4/2020.
-       Devine, Tom and Walden, Shelly (2013). International Best Practices for Whistle-blower Policies, Government Accountability Project, Washington D.C: eBook series. Available at: http://whistleblower.org/wp-content/uploads/2017/11/Best_Practices_Document_for_website_revised_April_12_2013.pdf.
-       Barman, Arubm (2011). whistle Blowing Exercise in Indian Corporation- Does it really blow? social Science Research Network Electronic Journal, January, pp.1-10, Available at: https://www.researchgate.net/publication/228120587_Whistle_Blowing_Exercise_in_Indian_Corporation_-_Does_It_Really_Blow. 2/4/2020.
Send comment about this article
Enter Name.
Enter a valid email address.
Enter a vaid affiliation.
Enter comments (At leaset 10 words)
CAPTCHA Image
Enter Security Code Correctly.