ABSTRACT
Anonymous letters are surprisingly common in business. The motivation for sending such letters varies. Typically, an employee is aware of internal fraud but is too intimidated to raise the issue openly. Instead, the employee sends an anonymous letter to the chairperson or management of the company, outlining their suspicions. Alternatively, the writer may be a whistle blower who disagrees with company practices and sends a letter, often with supporting evidence, to a journalist or regulator.
