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  1. An Examination of the Association Between Gender and Reporting Intentions for Fraudulent Financial Reporting.Steven Kaplan, Kurt Pany, Janet Samuels & Jian Zhang - 2009 - Journal of Business Ethics 87 (1):15-30.
    We report the results of a study that examines the association between gender and individuals’ intentions to report fraudulent financial reporting using non-anonymous and anonymous reporting channels. In our experimental study, we examine whether reporting intentions in response to discovering a fraudulent financial reporting act are associated with the participants’ gender, the perpetrator’s gender, and/or the interaction between the participants’ and perpetrator’s gender. We find that female participants’ reporting intentions for an anonymous channel are higher than for male participants; the (...)
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  • What’s in it for Me? An Examination of Accounting Students’ Likelihood to Report Faculty Misconduct.Joanne C. Jones, Gary Spraakman & Cristóbal Sánchez-Rodríguez - 2014 - Journal of Business Ethics 123 (4):645-667.
    Since there are so few controls over detecting and preventing faculty misconduct, one of the most common ways in which it is discovered is through student reports. Given the importance of student reports in bringing to light faculty’s ethical lapses, this paper seeks to understand what factors influence students’ likelihood to report faculty misconduct. We develop an empirical model that integrates the decision process of the Prosocial Organizational Behavior Model with insights from the emotional perspective on whistleblowing. Specifically, we use (...)
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  • Detecting Fraud: The Role of the Anonymous Reporting Channel.Elka Johansson & Peter Carey - 2016 - Journal of Business Ethics 139 (2):391-409.
    The purpose of this paper is to examine whether anonymous reporting channels are effective in detecting fraud against companies. Fraud, which comprises predominantly asset misappropriation, represents a key operational risk and a major cost to organisations. The fraud triangle provides a framework for developing our understanding of how ARCs can increase detection of fraud. Using publicly listed company survey data collected by KPMG in Australia—where ARCs are not mandated—we find a positive association between ARCs and reported fraud. These results indicate (...)
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  • Influences on Students' Decisions to Report Cheating: A Laboratory Experiment. [REVIEW]Iris Jenkel & Jason J. Haen - 2012 - Journal of Academic Ethics 10 (2):123-136.
    Abstract We use a controlled laboratory experiment design to test rational choice theory on student whistleblowing. We examine reporting costs by comparing actual reporting behavior under anonymous and non-anonymous reporting channels. Reporting benefits are explored by considering the influence on reporting of group versus individual reward systems. We find that the type of reporting channel does not significantly influence student reporting behavior. Rewarding students based on group test scores results in significantly higher reporting rates compared to a system rewarding students (...)
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  • On the Willingness to Report and the Consequences of Reporting Research Misconduct: The Role of Power Relations.Serge P. J. M. Horbach, Eric Breit, Willem Halffman & Svenn-Erik Mamelund - 2020 - Science and Engineering Ethics 26 (3):1595-1623.
    While attention to research integrity has been growing over the past decades, the processes of signalling and denouncing cases of research misconduct remain largely unstudied. In this article, we develop a theoretically and empirically informed understanding of the causes and consequences of reporting research misconduct in terms of power relations. We study the reporting process based on a multinational survey at eight European universities. Using qualitative data that witnesses of research misconduct or of questionable research practices provided, we aim to (...)
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  • Mad as Hell or Scared Stiff? The Effects of Value Conflict and Emotions on Potential Whistle-Blowers.Erika Henik - 2008 - Journal of Business Ethics 80 (1):111-119.
    Existing whistle-blowing models rely on “cold” economic calculations and cost-benefit analyses to explain the judgments and actions of potential whistle-blowers. I argue that “hot” cognitions – value conflict and emotions – should be added to these models. I propose a model of the whistle-blowing decision process that highlights the reciprocal influence of “hot” and “cold” cognitions and advocate research that explores how value conflict and emotions inform reporting decisions. I draw on the cognitive appraisal approach to emotions and on the (...)
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  • A Content Analysis of Whistleblowing Policies of Leading European Companies.Harold Hassink, Meinderd de Vries & Laury Bollen - 2007 - Journal of Business Ethics 75 (1):25 - 44.
    Since the introduction of the U.S. Sarbanes-Oxley Act in 2002 and several other national corporate governance codes, whistleblowing policies have been implemented in a growing number of companies. Existing research indicates that this type of governance codes has a limited direct effect on ethical or whistleblowing behaviour whereas whistleblowing policies at the corporate level seem to be more effective. Therefore, evidence on the impact of (inter)national corporate governance codes on the content of corporate whistleblowing policies is important to understand their (...)
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  • A Content Analysis of Whistleblowing Policies of Leading European Companies.Harold Hassink, Meinderd Vries & Laury Bollen - 2007 - Journal of Business Ethics 75 (1):25-44.
    Since the introduction of the U.S. Sarbanes-Oxley Act in 2002 and several other national corporate governance codes, whistleblowing policies have been implemented in a growing number of companies. Existing research indicates that this type of governance codes has a limited direct effect on ethical or whistleblowing behaviour whereas whistleblowing policies at the corporate level seem to be more effective. Therefore, evidence on the impact of (inter)national corporate governance codes on the content of corporate whistleblowing policies is important to understand their (...)
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  • Oppositionists and group norms: The reciprocal influence of whistle-blowers and co-workers. [REVIEW]David B. Greenberger, Marcia P. Miceli & Debra J. Cohen - 1987 - Journal of Business Ethics 6 (7):527-542.
    Who blows the whistle — a loner or a well-liked team player? Which of them is more likely to lead a successful opposition to perceived organizational wrongdoing? The potential influence of co-worker pressures to conform on whistle-blowing activity or the likely effects of whistle-blowing on the group have not been addressed. This paper presents a preliminary model of whistle-blowing as an act of nonconformity. One implication is that the success of an opposition will depend on the characteristics of the whistle-blower (...)
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  • Mid-Management, Employee Engagement, and the Generation of Reliable Sustainable Corporate Social Responsibility.Lynn Godkin - 2015 - Journal of Business Ethics 130 (1):15-28.
    This paper explains how middle managers might enlist ethically engaged employees into the production of reliable, sustainable CSR. An accompanying model illustrates how those managers can encounter employee engagement in CSR and channel their enthusiasm effectively. It presents factors scaffolding organizational support for employee engagement and how they relate to the intensity of that engagement. It introduces the importance of employee voice and illustrates how associated signals might be captured.
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  • To Blow or Not to Blow the Whistle? An Islamic Framework.Dina El-Bassiouny, Amr Kotb, Hany Elbardan & Noha El-Bassiouny - 2023 - Journal of Business Ethics 187 (2):385-404.
    In this paper, we draw upon Islamic teachings to address two questions. How do Islamic ethics deepen and advance our understanding of the whistleblowing act? To what extent are Islamic ethics of whistleblowing promoted in practice? First, we have undertaken a thematic content analysis of the holy book of Qur’an, supported by the Sunnah (Prophetic Traditions). This has yielded a novel Islamic ethics-based framework of whistleblowing comprising the five aspects of the whistleblowing process: _What_ should one blow the whistle about? (...)
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  • A Better Statutory Approach to Whistle-blowing.Terry Morehead Dworkin & Janet P. Near - 1997 - Business Ethics Quarterly 7 (1):1-16.
    Abstract:Statutory approaches toward whistle-blowing currently appear to be based on the assumption that most observers of wrongdoing will report it unless deterred from doing so by fear of retaliation. Yet our review of research from studies of whistle-blowing behavior suggests that this assumption is unwarranted. We propose that an alternative legislative approach would prove more successful in encouraging valid whistle-blowing and describe a model for such legislation that would increase self-monitoring of ethical behavior by organizations, with obvious benefits to society (...)
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  • Whistleblowing, Governance and Regulation Before the Financial Crisis: The Case of HBOS.Ian P. Dewing & Peter O. Russell - 2016 - Journal of Business Ethics 134 (1):155-169.
    Following the financial crisis of 2008, the Treasury Committee of the UK House of Commons undertook an inquiry into the lessons that might be learned from the banking crisis. Paul Moore, head of group regulatory risk at Halifax Bank of Scotland during 2002–2005, provided evidence of his experience of questioning HBOS policies which resulted in his dismissal from HBOS. The problems that surfaced at HBOS during the financial crisis were so serious that it was forced to merge with Lloyds TSB, (...)
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