臺灣博碩士論文加值系統

本研究以賽局理論模式探討吹哨者保護制度對員工吹哨者及公司之影響。吹哨者可以視為存在於企業內部隱含之監督機制，使高階經理人無法任意進行不法行為。然而若吹哨者為企業內部員工，可能會遭到僱主之報復。因此，應建立有效的吹哨者保護制度，以避免員工不敢勇於吹哨。
研究結果顯示，在完善的吹哨者保護制度框架下，員工吹哨意願將會提高，但公司可從解雇員工吹哨者來獲取足夠效益，則其從事不法行為之動機仍存在。

In this study, we use a game-theoretical model to investigate the effect of the system of whistleblower protection on the employees and the companies. Whistleblowing can be treated as an implicit supervisings mechanism to prevent senior managers’ possible illegal activities. However, if the whistleblower are internal employees, they may be subject to companys’ revenge. Therefore, an effective whistleblower protection system should be established to encourage employees to blow the whistle.
The results show that under a sound framework for whistleblower protection system, the employees’ willingness to blow the whistle can be improved, but the companies might still take illegal actions if they can receive large benefit from dismissing the whistleblowers.

目錄
第壹章 緒論 1
第一節 研究動機 1
第二節 研究目的 3
第貳章 文獻探討 4
第一節 吹哨者相關文獻 4
第二節 代理理論 9
第參章 模型建立與分析 12
第一節 模型建立 12
第二節 模型分析 27
第肆章 結論與建議 32
第一節 研究結論 32
第二節 研究限制及建議 33
參考文獻 34

中文文獻：
1.汪聖芬， 1995。舉發行為理論探究與個案分析，東海大學公共行政研究所碩士論文。
2.周原， 2011。請別叫我「爪耙子」：台灣吹哨者的故事，台灣大學新聞研究所碩士論文。
3.林雅如， 2008。內部稽核人員舉發行為之研究：不當行為者地位與個人文化信念影響之探討，彰化師範大學會計學系碩士論文。
4.林邑軒， 2013。吹哨者保護制度對外部審計影響之賽局分析，國立政治大學會計研究所碩士論文。
5.黃銘傑， 2001。《公開發行公司法制與公司監控》。台北市：元照總經銷。

英文文獻：
1.Alford, C. F. (2001), Whistleblowers: Broken Lives and Organizational Power. Ithaca, NY: Cornell University Press.
2.Bowie N. (1983), Business Ethics. Englewood Cliffs, N. J. : Prentice-Hall: 143.
3.Hirschman A. O. (1970), Exit, Voice, and Loyalty: Responses to Decline in Firms, Organizations and States. Cambridge. Mass: Harvard University Press: 15-16.
4.Jensen, M., and W. H. Meckling. (1976), Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3(4): 305-360.
5.Miceli, M. P. and J. P. Near, (1984), The relationships among beliefs, organizational position and whistle-blowing status: A discriminate analysis, Academy of Management Journal 27: 687-705.
6.Miceli, M. P. and J. P. Near, (1985), Organizational dissidence: The case of whistle-blowing. Journal of Business Ethics:1-16.
7.Miceli, M. P. and J. P. Near, (1992), Blowing the Whistle：The Organization and Legal Implication for Companies and Employees. New York: Lexington Books:33;137.
8.Miceli, M. P. and J. P Near,., &Dworkin, T. M. (2008), Whistle-blowing in Organizations. New York: Routledge.
9.Rowe M. P. (1988), Organizational response to assessed risk: complaint chamels, Boston：Professional Program Session Recoral, Institute of Electrical and Electronics Engineers.
10.Vandekerckhove, W. (2002), Whistleblowing and Organizational Social Responsibility. Hampshire: Ashgate Publishing Limited.