Student cheating and reporting of that cheating represents one form of organizational wrong-doing and subsequent whistle-blowing, in the context of an academic organization. Previous research has been hampered by a lack of information concerning the validity of survey responses estimating the incidence of organizational wrongdoing and whistle-blowing. An innovative method, the Randomized Response Technique (RRT), was used here to assess the validity of reported incidences of wrongdoing and whistle-blowing. Surprisingly, our findings show that estimates of these incidences did not vary (...) significantly when RRT questionnaire results were compared to those obtained from standard surveys. In fact, a large number of business undergraduates admitted cheating while only a small percentage reported peers'' cheating when they observed it. These results should be sobering for managers and their implications are considered in some detail. (shrink)

Organizations are increasingly embedded with consultants and other non-employees who have the opportunity to engage in wrongdoing. However, research exploring the reporting intentions of employees regarding the discovery of wrongdoing by consultants is scant. It is important to examine reporting intentions in this setting given the enhanced presence of consultants in organizations and the fact that wrongdoing by consultants changes a key characteristic of the wrongdoing. Using an experimental approach, the current paper reports the results of a study examining employees' (...) reporting intentions subsequent to their discovery of wrongdoing by a consultant. The results of the study indicate that perceptions about the seriousness of a wrongdoing, personal costs and personal responsibility related to reporting a wrongdoing, and moral-equity judgments are significantly associated with reporting intentions for a normal reporting channel. Only perceptions of seriousness and personal costs are significantly associated for an anonymous reporting channel. Lastly, while personal costs for the anonymous reporting channel were lower than the normal reporting channel, reporting intentions were similar across the two channels. (shrink)

Whistleblowing on organizational wrongdoing is becoming increasingly prevalent. What aspects of the person, the context, and the transgression relate to whistleblowing intentions and to actual whistleblowing on corporate wrongdoing? Which aspects relate to retaliation against whistleblowers? Can we draw conclusions about the whistleblowing process by assessing whistleblowing intentions? Meta-analytic examination of 193 correlations obtained from 26 samples (N = 18,781) reveals differences in the correlates of whistleblowing intentions and actions. Stronger relationships were found between personal, contextual, and wrongdoing characteristics and (...) whistleblowing intent than with actual whistleblowing. Retaliation might best be predicted using contextual variables. Implications for research and practice are discussed. (shrink)

Research on whistle-blowing has been hampered by a lack of a sound theoretical base. In this paper, we draw upon existing theories of motivation and power relationships to propose a model of the whistle-blowing process. This model focuses on decisions made by organization members who believe they have evidence of organizational wrongdoing, and the reactions of organization authorities. Based on a review of the sparse empirical literature, we suggest variables that may affect both the members' decisions and the organization's responses.

The topic of cheating among college students has received considerable attention in the education and psychology literatures. But most of this research has been conducted with relatively small samples and individual projects have generally focused on students from a single campus. These studies have improved our understanding of cheating in college, but it is difficult to generalize their findings and it is also difficult to develop a good understanding of the differences that exist among different academic majors. Understanding such differences (...) may be important in developing improved strategies for combating college cheating. The objective of this paper is to examine the relation between cheating and the choice of academic major with a particular focus on natural science and engineering majors. The data source for this analysis is a study of over 4,000 students from 31 campuses which was conducted in the 1995–1996 academic year. (shrink)

Within the theoretical framework of the moral intensity model of ethical decision making (Jones, 1991), two studies ascertained the contention that ethicality judgements are contingent upon the perceived intensity of the moral issue. In addition, Study 1 extended the validity of the moral intensity notion to whistle-blowing behaviour; Study 2 addressed the effect of the individual difference variable, need-for-cognition, on differential utilization of intensity dimensions in the ethical decision process. A scenario approach was used in both studies. Results have provided (...) convergent support for the issue-contingency nature of ethical decisions. Study 1 also showed that felt empathy for potential victims predicted the likelihood of whistle-blowing behaviour, and that the perceived overall ethicality of a wrongdoing predicted felt empathy when potential victims are psychologically and physically close. Results of Study 2 further suggested a greater utilization of issue-relevant information by high need-for-cognition individuals in ethical decision making. (shrink)

After years of debate over the importance of ethical conduct in organizations, the federal government has decided to institutionalize ethics as a buffer to prevent legal violations in organizations. The key requirements of the Federal Sentencing Guidelines (FSG) are outlined, and suggested actions managers should adopt to improve ethical compliance are presented. An effective compliance program is more a process and commitment than a specific blueprint for conduct. The organization has the responsibility to create an organizational climate to reduce misconduct. (...) The adoption of a FSG compliance program has the potential to substantially lessen organizational penalties if there is due diligence to prevent misconduct. Federal courts determine the effectiveness of an FSG program after a violation occurs. (shrink)

When it comes to cheating in higher education, business school students have often been accused of being the worst offenders; if true, this may be a contributing factor in the kinds of fraud that have plagued the business community in recent years. We examined the issue of cheating in the business school by surveying 268 students in business and other professional schools on their attitudes about, and experiences with, cheating. We found that while business school students actually cheated no more (...) or less than students in other professional schools, their attitudes on what constitutes cheating are more lax than those of other professional school students. Additionally, we found that serious cheaters across all professional schools were more likely to be younger and have a lower grade point average. (shrink)

More is known about the pervasiveness of college cheating than reasons why students cheat. This article reports the results of a study that applied the theory of reasoned action and partial least squares methodology to analyze the responses of 144 students to a survey on cheating behavior. Approximately 60% of the business students and 64% of the non-business students admitted to such behavior. Among cheaters, a "desire to get ahead" was the most important motivating factor - a surprising result given (...) the comprehensive set of factors tested in the study. Among non-cheaters, the presence of a "moral anchor" such as an ethical professor was most important. The article also includes a set of important caveats that might limit this study and suggests some avenues for further study. (shrink)

This paper acknowledges the paucity of attention regarding the development of ethics programs within an academic environment and describes in a case study how the Duquesne University schools of business attempted to introduce, integrate and promote its own ethics program. The paper traces the business school’s attention to mission statements, curriculum development, ethics policy, program oversight and outcome assessment. Lessons learned are offered as suggestions for others seeking to develop and implement an ethics program in their school.

The Sarbanes–Oxley Act of 2002 requires audit committees of public companies’ boards of directors to install an anonymous reporting channel to assist in deterring and detecting accounting fraud and control weaknesses. While it is generally accepted that the availability of such a reporting channel may reduce the reporting cost of the observer of a questionable act, there is concern that the addition of such a channel may decrease the overall effectiveness compared to a system employing only non-anonymous reporting options. The (...) rationale underlying this concern involves the would-be reporter’s likelihood of reporting, the seriousness with which the organization treats an anonymous report, and the organization’s ability to thoroughly follow-up the report. Thus, we explore the extent to which the availability of an anonymous reporting channel influences intended use of non-anonymous reporting channels. Further, in response to Sarbanes–Oxley and the environment of financial scandals that led to its passage, many firms are strengthening their internal audit departments, and providing them with greater independence from upper management’s direct control. Accordingly, our examination tests whether the intended use of the internal audit department as an internal reporting channel is greater when the internal audit department is of “high” versus “low” quality. Finally, the study investigates intended reporting behavior across three different cases (e.g., settings). Results show that the existence of an anonymous channel does reduce the likelihood of reporting to non-anonymous channels, that generally the internal audit department quality does not affect reporting to non-anonymous channels, and that case-setting affects the type of channel to be used. Implications from the study are discussed. (shrink)

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 (...) fraud perpetrator’s gender and the interaction with participants’ gender were not significantly associated with anonymous channel reporting intentions. Neither of the two factors nor the interaction between the two factors was associated with reporting intentions to a non- anonymous reporting channel. Results from an additional analysis indicate that male and female participants differ in the extent to which they judge the reduction in personal costs of an anonymous reporting channel compared to a non-anonymous reporting channel and that the reduction in personal costs mediates the relationship between participant gender and anonymous reporting intentions. (shrink)

This study statistically analyzes two-year college students' attitudes toward cheating via a survey containing academic and business situations that the students evaluated on a seven point scale from unethical to ethical. When both the general questions concerning attitudes about cheating and the opinions on the ethical statements are considered, the business students were generally more unethical in their behavior and attitudes than non-business majors. These results indicate a need for more ethical exposure in business courses to help students distinguish ethical (...) from unethical decisions. (shrink)