The enactment of a whistleblowing framework as an accountability mechanism to suppress fraud and wrongdoing: a processual approach to the study of practice at the Qatar Financial Centre Regulatory Authority (QFCRA)

This study investigates the whistleblowing framework at the Qatar Financial Centre Regulatory Authority (QFCRA) using qualitative methods. It addresses the need for more knowledge about the evolution and effectiveness of whistleblowing policies and their relationship with trust and management controls. Adopting Callon's model, the research examines the creation and influence of the QFCRA's whistleblowing practices. Key findings show that the framework's development was trust-based and iterative, with its success linked to transparent reporting and management controls—changes in the framework impact trust and accountability, highlighting the need for continuous trust-building. The study contributes to the literature by applying Actor-Network Theory to whistleblowing, offering a novel view of its dynamics within organizational structures. It provides practical insights for Qatar, suggesting cultural integration and technology investment to strengthen policies. Future research could expand on these findings in different contexts.