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  1. Identifying and Assessing Managerial Value Orientations: A Cross-Generational Replication Study of Key Organizational Decision-Makers’ Values.James Weber - 2015 - Journal of Business Ethics 132 (3):493-504.
    This research investigates managerial value orientations using the Rokeach Value Survey to assess the importance managers assign to various values. While prior work and select organizational theory posit that MVO will not change over time, the data are analyzed to determine if the MVO of mid- to upper-level managers, the key decision-makers in most organizations, has remained generally the same or has changed from one generation to another. The results show that the MVO of managers from 1990 is significantly different (...)
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  • A Dual-Processing Model of Moral Whistleblowing in Organizations.Logan L. Watts & M. Ronald Buckley - 2017 - Journal of Business Ethics 146 (3):669-683.
    A dual-processing model of moral whistleblowing in organizations is proposed. In this theory paper, moral whistleblowing is described as a unique type of whistleblowing that is undertaken by individuals that see themselves as moral agents and are primarily motivated to blow the whistle by a sense of moral duty. At the individual level, the model expands on traditional, rational models of whistleblowing by exploring how moral intuition and deliberative reasoning processes might interact to influence the whistleblowing behavior of moral agents. (...)
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  • Categorization of Whistleblowers Using the Whistleblowing Triangle.Nadia Smaili & Paulina Arroyo - 2019 - Journal of Business Ethics 157 (1):95-117.
    In view of recent studies that identified certain interest groups as potential whistleblowers, we propose an integrative conceptual framework to examine whistleblower behavior by whistleblower type. The framework, dubbed the whistleblowing triangle, is modeled on the fraud triangle and is comprised of three factors that condition the act of whistleblowing: pressure, opportunity, and rationalization. For a rich examination, we use a qualitative research framework to analyze 11 whistleblowing cases of corporate financial statement fraud in Canada that were publicly denounced between (...)
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  • The Birth of an Action Repertoire: On the Origins of the Concept of Whistleblowing.Thomas Olesen - 2022 - Journal of Business Ethics 179 (1):13-24.
    The standard account in whistleblowing research fixes the birth of the whistleblowing concept in the early 1970s. Surprisingly, there are no efforts to discuss why whistleblowing emerged as a distinct new action repertoire at this particular moment in time. Whistleblowing is a historical latecomer to an ethos of field transgression, which includes well-established forms of intervention such as watchdog journalism and political activism. Whistleblowing has strong affinities with these practices, but also holds its own unique place in ethics and democracy. (...)
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  • Does State Community Benefits Regulation Influence Charity Care and Operational Efficiency in U.S. Non-profit Hospitals?Melvin A. Lamboy-Ruiz, James N. Cannon & Olena V. Watanabe - 2019 - Journal of Business Ethics 158 (2):441-465.
    Using a comprehensive sample of U.S. non-profit hospitals from 2011 to 2015, we examine the effects of state community benefits regulation on the amount of charity care provided by and the operational efficiency of U.S. non-profit hospitals. First, we document that, under such regulations, non-profit hospitals provide more charity care and less compensated care as a proportion of net revenue. We infer from these findings that CBR has the potential to increase both non-profit hospitals’ amount of charity care and their (...)
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  • Reporting Concerns About Earnings Quality: An Examination of Corporate Managers.Joseph F. Brazel, Lorenzo Lucianetti & Tammie J. Schaefer - 2020 - Journal of Business Ethics 171 (3):435-457.
    Using an experiment with corporate financial managers, we find that when red flags are present in the financial statements under their review, managers identify those red flags and, in turn, have greater concerns over earnings quality. In addition, when pressure to meet a financial target is high, managers are more concerned about earnings quality when red flags are present. We also document that when red flags are present, managers are more likely to report both internally to their CEO and, if (...)
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  • Effects of Advice on Auditor Whistleblowing Propensity: Do Advice Source and Advisor Reassurance Matter?El’Fred Boo, Terence Ng & Premila Gowri Shankar - 2020 - Journal of Business Ethics 174 (2):387-402.
    We conduct an experiment to investigate the joint effects of advisor reassurance and advice source in enhancing the impact of advice on auditors’ whistleblowing propensity. Participants from a Big 4 firm assess the likelihood that a questionable act involving a superior will be reported, both before and after receiving advice. We manipulate, between-participants, the advice source and advisor reassurance on the firm’s policy on whistleblower protection, holding constant the advice recommendation. Our study is underpinned by the premise that moral agents (...)
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  • The Impact of Financial Incentives and Perceptions of Seriousness on Whistleblowing Intention.Paul Andon, Clinton Free, Radzi Jidin, Gary S. Monroe & Michael J. Turner - 2018 - Journal of Business Ethics 151 (1):165-178.
    Many jurisdictions have put regulatory strategies in place to provide incentives and safeguards to whistleblowers to encourage whistleblowing on corporate wrongdoings. One such strategy is the provision of a financial incentive to the whistleblower if the complaint leads to a successful regulatory enforcement action against the offending organization. We conducted an experiment using professional accountants as participants to examine whether such an incentive encourages potential whistleblowers to report an observed financial reporting fraud to a relevant external authority. We also examine (...)
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