PROJECT SUMMARY
Whistleblowing et gouvernance: enjeux et perspectives
[Whistleblowing and governance: issues and perspectives]
UQAM – Professor Nadia Smaili
This project will seek to gain a better understanding of the phenomenon of “whistleblowing,” the
characteristics of whistleblowers, their motivations, their importance in the detection of
irregularities, and their success factors, all viewed from an international perspective. A
comparative analysis of various models of whistleblowing will be conducted. The legislative
issues raised by whistleblowing will be discussed. More specifically, the project will look at the
impact of Canadian whistleblowing regulations and their effect on fraud prevention and
detection.
In the project’s second year, researchers will empirically examine the role of whistleblowing in
fraud prevention and detection. They will thus set up a database that is unique in Canada.
Finally, cases of whistleblowing reported to financial authorities since the whistleblowing system
was set up will be examined. Researchers will analyze these cases and identify those that led to
an investigation by the CSA.
More specifically, this project will focus on the following objectives, among others:
Identification and evolution of the notion of whistleblowing;
Discussion of whistleblower regulations from an international and comparative
perspective;
Identification of whistleblowers’ characteristics and incentives to whistleblowing;
Analysis of cases of whistleblowing and consideration of the granting of monetary
compensation to whistleblowers by the CSA;
Examination of the role of whistleblowing in the prevention and detection of fraud and
irregularities.
Anticipated results and deliverables
A research report highlighting the benefits and negative effects of international experiences of
whistleblowing will be produced. This document will also identify potential models of
whistleblowing and Canadian particularities. The results of this research will be presented to the
International Conference on Governance and the Canadian Law and Economics Association
Annual Meeting. Finally, they will be presented to the Forensic Accounting section of the
American Accounting Association and the Canadian Academic Accounting Association Annual
Conference.
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