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VIRTEU
ROUNDTABLE DISCUSSION SERIES
Whistleblowing, Reporting, and Auditing in the Area of Taxation

On the 26th of February 2021, it was held the third session of the VIRTEU Roundtable Discussion Series focused on "Whistleblowing, reporting, and auditing in the area of taxation." The Roundtable Session started with a presentation by Charles Middleton - International Tax Lawyer and Whistleblower, who reflecting upon his personal experiences as a whistleblower, was able to provide a greater context to the motivations of whistleblowers, and the deliberations and processes that whistleblowers engage with when considering if they should make disclosure or not. Then, the panel discussed the different roles played by auditors and whistleblowers in unveiling illicit and unethical behaviors as well as the different challenges that these players face.

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The event was organized by VIRTEU Special Adviser Prof. Diane Ring, who is Interim Dean and Professor of Law, Boston College Law School at Boston College Law School, the project Principal Investigator, Dr. Costantino Grasso, who is Associate Professor of Law at Manchester Law School, and the Co-Investigator, Dr. Lorenzo Pasculli, who is Associate Head for Research at Coventry Law School.

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The video recording of the event is available below. 

Suggested Citation

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APA: [Speaker's surname, initial(s)] (2021, February 26). VIRTEU Roundtable "Whistleblowing, reporting, and auditing in the area of taxation". Video recording at [00:00]. Retrieved from https://www.corporatecrime.co.uk/virteu-whistleblowing.

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HARVARD: [Speaker's surname, initial(s)]. (2021) VIRTEU Roundtable "Whistleblowing, reporting, and auditing in the area of taxation"[Online]. Video recording at [00:00]. Available at: https://www.corporatecrime.co.uk/virteu-whistleblowing.

OSCOLA: [Speaker's name and surname], ‘VIRTEU Roundtable "Whistleblowing, reporting, and auditing in the area of taxation"’. (Corporate Crime Observatory, 26 February 2021), Video recording at [00:00], <https://www.corporatecrime.co.uk/virteu-whistleblowing>.

The session, which was chaired by Prof. Diane Ring, enjoyed the participation of Charles Middleton, International Tax Lawyer and whistleblower, who not only participated in the session but also gave a preliminary speech offering key perspectives from practice. The roundtable also enjoyed the participation of two leading experts in the area of whistleblowing, Prof. Jonas Heese, who is Associate Professor of Business Administration at Harvard Business School, and Mary Inman, who is Lawyer and Partner at Constantine Cannon LLP, as well as of the VIRTEU Research Associate in the area of tax compliance, Dr. Elaine Doyle, who is Senior Lecturer in Taxation at the University of Limerick.

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Interactive Table of Contents
  

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For a written summary of the discussion that took place during the VIRTEU Roundtable Discussion Series, which focused on "Whistleblowing, reporting, and auditing in the area of taxation" please see the relating article published on The Corporate Social Responsibility and Business Ethics Blog.   

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