Queensland Local Government Supplier Survey - Fraud Reporting Channels
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An Examination into the Perceived Importance of Different Fraud and Financial Misconduct Reporting Channel Attributes

 QUT Ethics Approval Number 1700000271


Principal Researcher:

Adam Ozdowski                                 PhD student

Associate Researchers:

Professor Ellie (Larelle) Chapple        Principal Supervisor


Dr Janet Mack                                    Associate Supervisor


Dr Rania Shibl                                    Associate Supervisor


School Accountancy, QUT Business School


Queensland University of Technology (QUT)


This project is being undertaken as part of PhD study for Adam Ozdowski. 

The purpose of this project is to examine the perceived effectiveness of fraud and financial misconduct reporting channels by looking at the perceived importance of different reporting channel attributes.

You are invited to participate in this project because you are a potential council supplier who may potentially report through a fraud and financial misconduct reporting channel. Your views on what makes an effective reporting channel are important in the context of this research.


Participation will involve completing an anonymous survey which asks you to select between different alternatives based on your preferences that will take approximately 10 to 20 minutes of your time.

Questions will include:

  • Who outside your company would you report the suspected fraud to?
  • It is common knowledge that the last supplier who reported suspected fraud has never won work with the council again. Would this alter your reporting decision?

Your participation in this project is entirely voluntary. If you agree to participate you may withdraw at any time by closing your browser. Your decision to participate or not participate will in no way impact upon your current or future relationship with QUT or your employer. As the survey is anonymous once it has been submitted it will not be possible to withdraw.

Please note that partially completed surveys will still be included in the analysis.

Expected benefits

It is expected that this project will not benefit you directly. However, it may benefit your organisation as a whole as the intention is to provide for the implementation of more effective fraud and financial misconduct reporting channels.

Access to a summary of the research results is available by emailing Adam Ozdowski (a.ozdowski@hdr.qut.edu.au) from approximately March 2019. If you request a copy prior to March 2019, your name and email will be retained and a copy emailed to you once available.


There are no risks beyond the normal risks associated with day-to-day living applicable to your participation in this project.

Please note that the survey does not constitute a formal reporting channel. Should you wish to report suspected fraud or financial misconduct you should do so through your organisation’s designated reporting channels.

Privacy & Confidentiality

All comments and responses are anonymous and will be treated confidentially unless required by law.  The names of individual persons are not required in any of the responses.

Any data collected as part of this project will be stored securely as per QUT’s Management of research data policy.

Please note that non-identifiable data from this project may be used as comparative data in future projects or stored on an open access database for secondary analysis.

Consent to Participate

Submitting the completed online survey is accepted as an indication of your consent to participate in this project.

Questions / further information about the project

If you have any questions or require further information, please contact one of the listed researchers:

Adam Ozdowski                   07 3138 5292        a.ozdowski@hdr.qut.edu.au

Ellie Chapple                        07 3138 0086        larelle.chapple@qut.edu.au

Concerns / complaints regarding the conduct of the project

QUT is committed to research integrity and the ethical conduct of research projects.  However, if you do have any concerns or complaints about the ethical conduct of the project you may contact the QUT Research Ethics Advisory Team on 07 3138 5123 or email humanethics@qut.edu.au. The QUT Research Ethics Advisory Team is not connected with the research project and can facilitate a resolution to your concern in an impartial manner.

I am interested, what should I do next?

If you would like to participate in this study, please click “NEXT”.