Whistleblowing policy disclosure: evidence from an Indian emerging market

Arpita Agnihotri, Saurabh Bhattacharya

Research output: Contribution to journalArticlepeer-review

10 Scopus citations


Purpose – This paper aims to investigate factors which drive firms to disclose whistleblowing policies in one of the emerging markets, i.e. India. Design/methodology/approach – A sample of 200 Bombay Stock Exchange-listed Indian firms is analyzed using Tobit regression. Findings – Promoter shareholding, proportion of independent directors and specific positions like chief ethical officer influence disclosure of whistleblowing policies. Originality/value – This paper presents the first empirical study where principal-principal conflict theory is extended to explain drivers of whistleblowing policy disclosure and, hence, brings new insights to the literature on whistleblowing policy disclosure.

Original languageEnglish (US)
Pages (from-to)678-692
Number of pages15
JournalCorporate Governance (Bingley)
Issue number5
StatePublished - Oct 5 2015

All Science Journal Classification (ASJC) codes

  • Business, Management and Accounting (miscellaneous)


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