Switch to: Citations

Add references

You must login to add references.
  1. Predictors of external whistleblowing: Organizational and intrapersonal variables. [REVIEW]Randi L. Sims & John P. Keenan - 1998 - Journal of Business Ethics 17 (4):411-421.
    Research on whistleblowing has not yet provided a finite set of variables which have been shown to influence an employee's decision to report wrongdoing. Prior research on business ethics suggests that ethical business decisions are influenced by both organizational as well as intrapersonal variables. As such, this paper attempts to predict the decision to whistleblow using organizational and intrapersonal variables. External whistleblowing was found to be significantly related to supervisor support, informal policies, gender, and ideal values. External whistleblowing was not (...)
    Download  
     
    Export citation  
     
    Bookmark   52 citations  
  • Organizational dissidence: The case of whistle-blowing. [REVIEW]Janet P. Near & Marcia P. Miceli - 1985 - Journal of Business Ethics 4 (1):1 - 16.
    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.
    Download  
     
    Export citation  
     
    Bookmark   136 citations  
  • (1 other version)Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis.Hengky Latan, Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour - 2019 - Journal of Business Ethics 155 (1):289-304.
    This study aims to examine the ethical decision-making model proposed by Schwartz, where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness and ethical judgment as well as there is a mediation–moderation due to emotion and perceived moral intensity of auditors. Data were collected using an online survey with 162 external auditors who worked (...)
    Download  
     
    Export citation  
     
    Bookmark   10 citations  
  • Is Quantitative Research Ethical? Tools for Ethically Practicing, Evaluating, and Using Quantitative Research.Michael J. Zyphur & Dean C. Pierides - 2017 - Journal of Business Ethics 143 (1):1-16.
    This editorial offers new ways to ethically practice, evaluate, and use quantitative research. Our central claim is that ready-made formulas for QR, including ‘best practices’ and common notions of ‘validity’ or ‘objectivity,’ are often divorced from the ethical and practical implications of doing, evaluating, and using QR for specific purposes. To focus on these implications, we critique common theoretical foundations for QR and then recommend approaches to QR that are ‘built for purpose,’ by which we mean designed to ethically address (...)
    Download  
     
    Export citation  
     
    Bookmark   17 citations  
  • The Evolution of Whistleblowing Studies: A Critical Review and Research Agenda.Barbara Culiberg & Katarina Katja Mihelič - 2017 - Journal of Business Ethics 146 (4):787-803.
    Whistleblowing is a controversial yet socially significant topic of interest due to its impact on employees, organizations, and society at large. The purpose of this paper is to integrate knowledge of whistleblowing with theoretical advancements in the broader domain of business ethics to propose a novel approach to research and practice engaged in this complex phenomenon. The paper offers a conceptual framework, i.e., the wheel of whistleblowing, that is developed to portray the different features of whistleblowing by applying the whistleblower’s (...)
    Download  
     
    Export citation  
     
    Bookmark   20 citations  
  • Does Type of Wrongdoing Affect the Whistle-Blowing Process?Janet P. Near, Michael T. Rehg, James R. Van Scotter & Marcia P. Miceli - 2004 - Business Ethics Quarterly 14 (2):219-242.
    Abstract:We analyzed data from a survey of employees of a large military base in order to assess possible differences in the whistle-blowing process due to type of wrongdoing observed. Employees who observed perceived wrongdoing involving mismanagement, sexual harassment, or unspecified legal violations were significantly more likely to report it than were employees who observed stealing, waste, safety problems, or discrimination. Further, type of wrongdoing was significantly related to reasons given by employees who observed wrongdoing but did not report it, across (...)
    Download  
     
    Export citation  
     
    Bookmark   49 citations  
  • Ethical Decision-Making Theory: An Integrated Approach.Mark S. Schwartz - 2016 - Journal of Business Ethics 139 (4):755-776.
    Ethical decision-making descriptive theoretical models often conflict with each other and typically lack comprehensiveness. To address this deficiency, a revised EDM model is proposed that consolidates and attempts to bridge together the varying and sometimes directly conflicting propositions and perspectives that have been advanced. To do so, the paper is organized as follows. First, a review of the various theoretical models of EDM is provided. These models can generally be divided into rationalist-based ; and non-rationalist-based. Second, the proposed model, called (...)
    Download  
     
    Export citation  
     
    Bookmark   58 citations  
  • To blow or not to blow the whistle: the effects of potential harm, social pressure and organisational commitment on whistleblowing intention and behaviour.Ching-Pu Chen & Chih-Tsung Lai - 2014 - Business Ethics: A European Review 23 (3):327-342.
    This study uses a rational ethical decision-making framework to examine the influence of moral intensity (potential harm and social pressure) on whistleblowing intention and behaviour using organisational commitment as a moderator. A scenario was developed, and an online questionnaire was used to conduct an empirical analysis on the responses of 533 participants. The mean age and years of work experience of the respondents were 31 and 8.2 years, respectively. The results show, first, that while moral intensity is correlated with whistleblowing (...)
    Download  
     
    Export citation  
     
    Bookmark   15 citations  
  • The Silent Samaritan Syndrome: Why the Whistle Remains Unblown.Jason MacGregor & Martin Stuebs - 2014 - Journal of Business Ethics 120 (2):149-164.
    Whistle blowing programs have been central to numerous government, legislative, and regulatory reform efforts in recent years. To protect investors, corporate boards have instituted numerous measures to promote whistle blowing. Despite significant whistle blowing incentives, few individuals blow the whistle when presented with the opportunity. Instead, individuals often remain fallaciously silent and, in essence, become passive fraudsters themselves. Using the fraud triangle and models of moral behavior, we model and analyze fallacious silence and identify factors that may motivate an individual (...)
    Download  
     
    Export citation  
     
    Bookmark   13 citations  
  • Prediction of Whistleblowing or Non-reporting Observation: The Role of Personal and Situational Factors. [REVIEW]P. G. Cassematis & R. Wortley - 2013 - Journal of Business Ethics 117 (3):615-634.
    This study examined whether it was possible to classify Australian public sector employees as either whistleblowers or non-reporting observers using personal and situational variables. The personal variables were demography (gender, public sector tenure, organisational tenure and age), work attitudes (job satisfaction, trust in management, whistleblowing propensity) and employee behaviour (organisational citizenship behaviour). The situational variables were perceived personal victimisation, fear of reprisals and perceived wrongdoing seriousness. These variables were used as predictors in a series of binary logistic regressions. It was (...)
    Download  
     
    Export citation  
     
    Bookmark   18 citations  
  • Whistleblowing and organizational social responsibility: a global assessment.Wim Vandekerckhove - 2006 - Burlington, VT: Ashgate.
    Developing research questions -- Developing the framework for an ethical assessment -- Possible legitimation of whistleblowing policies -- Screening whistleblowing policies -- Towards what legitimation of whistleblowing?
    Download  
     
    Export citation  
     
    Bookmark   31 citations  
  • Whistleblowing: A restrictive definition and interpretation. [REVIEW]Peter B. Jubb - 1999 - Journal of Business Ethics 21 (1):77 - 94.
    Whistleblowing has been defined often and in differing ways in the literature. This paper has as its main purposes to clarify the meaning of whistleblowing and to speak for a narrow interpretation of it. A restrictive, general purpose definition is provided which contains six necessary elements: act of disclosure, actor, disclosure subject, target, disclosure recipient, and outcome.Whistleblowing is characterised as a dissenting act of public accusation against an organisation which necessitates being disloyal to that organisation. The definition differs from others (...)
    Download  
     
    Export citation  
     
    Bookmark   80 citations  
  • (1 other version)Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis.Ana Beatriz Lopes de Sousa Jabbour, Charbel Jose Chiappetta Jabbour & Hengky Latan - 2019 - Journal of Business Ethics 155 (1):289-304.
    This study aims to examine the ethical decision-making model proposed by Schwartz, where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness and ethical judgment as well as there is a mediation–moderation due to emotion and perceived moral intensity of auditors. Data were collected using an online survey with 162 external auditors who worked (...)
    Download  
     
    Export citation  
     
    Bookmark   10 citations  
  • External Whistleblowers’ Experiences of Workplace Bullying by Superiors and Colleagues.Heungsik Park, Brita Bjørkelo & John Blenkinsopp - 2018 - Journal of Business Ethics 161 (3):591-601.
    The purpose of this study was to investigate external whistleblowers’ experiences of workplace bullying by superiors and colleagues, and to analyze how the bullying was influenced by factors such as the support they received from government or NGOs, and whether colleagues understood the reasons for the whistleblower’s actions. For bullying by colleagues, we also examined to what extent this was influenced by superiors’ behavior towards the whistleblower. We reviewed the relevant literature on workplace bullying and whistleblowers’ experiences of negative or (...)
    Download  
     
    Export citation  
     
    Bookmark   8 citations  
  • 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 (...)
    Download  
     
    Export citation  
     
    Bookmark   15 citations  
  • The Moderating Role of Perceived Organisational Support in Breaking the Silence of Public Accountants.Philmore Alleyne, Mohammad Hudaib & Roszaini Haniffa - 2018 - Journal of Business Ethics 147 (3):509-527.
    This paper reports the results of a survey with public accountants in Barbados on their intention to report a superior’s unethical behaviour. Specifically, it investigates to what extent perceived organisational support in audit organisations would moderate Barbadian public accountants’ intentions to blow the whistle internally and externally. Results indicate that internal whistle-blowing intentions are significantly influenced by all five individual antecedents, and the influence of the antecedents is intensified when the level of POS is high. However, further results indicate that (...)
    Download  
     
    Export citation  
     
    Bookmark   10 citations  
  • Cultural orientation and attitudes toward different forms of whistleblowing: A comparison of south korea, turkey, and the U.k. [REVIEW]Heungsik Park, John Blenkinsopp, M. Kemal Oktem & Ugur Omurgonulsen - 2008 - Journal of Business Ethics 82 (4):929 - 939.
    This article reports the findings of a cross-cultural study that explored the relationship between nationality, cultural orientation, and attitudes toward different ways in which an employee might blow the whistle. The study investigated two questions – are there any significant differences in the attitudes of university students from South Korea, Turkey and the U.K. toward various ways by which an employee blows the whistle in an organization?, and what effect, if any, does cultural orientation have on these attitudes? In order (...)
    Download  
     
    Export citation  
     
    Bookmark   27 citations  
  • Internal vs. external whistleblowers: A comparison of whistleblowering processes. [REVIEW]TerryMorehead Dworkin & Melissa S. Baucus - 1998 - Journal of Business Ethics 17 (12):1281-1298.
    We conduct quantitative and qualitative analysis of 33 cases of internal and external whistleblowers wrongfully fired for reporting wrongdoing. Our results show external whistleblowers have less tenure with the organization, greater evidence of wrongdoing, and they tend to be more effective in changing organizational practices. External whistleblowers also experience more extensive retaliation than internal whistleblowers, and patterns of retaliation by management against the whistleblower vary depending on whether the whistleblower reports internally or externally. We discuss implications for organizations and whistleblowers, (...)
    Download  
     
    Export citation  
     
    Bookmark   51 citations  
  • Whistleblowers and the narrative of ethics.C. Fred Alford - 2001 - Journal of Social Philosophy 32 (3):402–418.
    Download  
     
    Export citation  
     
    Bookmark   34 citations  
  • An Examination of the Layers of Workplace Influences in Ethical Judgments: Whistleblowing Likelihood and Perseverance in Public Accounting.Eileen Z. Taylor & Mary B. Curtis - 2010 - Journal of Business Ethics 93 (1):21-37.
    We employ a Layers of Workplace Influence theory to guide our study of whistleblowing among public accounting audit seniors. Specifically, we examine professional commitment, organizational commitment versus colleague commitment (locus of commitment), and moral intensity of the unethical behavior on two measures of reporting intentions: likelihood of reporting and perseverance in reporting. We find that moral intensity relates to both reporting intention measures. In addition, while high levels of professional identity increase the likelihood that an auditor will initially report an (...)
    Download  
     
    Export citation  
     
    Bookmark   28 citations  
  • 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 (...)
    Download  
     
    Export citation  
     
    Bookmark   7 citations  
  • The Impact of Moral Reasoning and Retaliation on Whistle-Blowing: New Zealand Evidence.Gregory Liyanarachchi & Chris Newdick - 2009 - Journal of Business Ethics 89 (1):37-57.
    This study examined experimentally the effect of retaliation strength and accounting students’ level of moral reasoning, on their propensity to blow the whistle (PBW) when faced with a serious wrongdoing. Fifty-one senior accounting students enrolled in an auditing course offered by a large New Zealand university participated in the study. Participants responded to three hypothetical whistle-blowing scenarios and completed an instrument that measured moral reasoning (Welton et al., 1994, Accounting Education . International Journal (Toronto, Ont.) 3 (1), 35–50) on one (...)
    Download  
     
    Export citation  
     
    Bookmark   20 citations  
  • Exploring social desirability bias.Janne Chung & Gary S. Monroe - 2003 - Journal of Business Ethics 44 (4):291 - 302.
    This study examines social desirability bias in the context of ethical decision-making by accountants. It hypothesizes a negative relation between social desirability bias and ethical evaluation. It also predicts an interaction effect between religiousness and gender on social desirability bias. An experiment using five general business vignettes was carried out on 121 accountants (63 males and 58 females). The results show that social desirability bias is higher (lower) when the situation encountered is more (less) unethical. The bias has religiousness and (...)
    Download  
     
    Export citation  
     
    Bookmark   69 citations  
  • Whistleblowing Intentions of Lower-Level Employees: The Effect of Reporting Channel, Bystanders, and Wrongdoer Power Status.Jingyu Gao, Robert Greenberg & Bernard Wong-On-Wing - 2015 - Journal of Business Ethics 126 (1):85-99.
    It has been suggested that a reporting channel administered by a third-party may represent a stronger procedural safeguard of anonymity and avoids the appearance of impropriety. This study examines whistleblowing intentions among lower-tier employees, specifically examines whether an externally-administered reporting channel increases whistleblowing intentions compared to an internally-administered one. In contrast to the findings of an earlier study by Kaplan et al. :273–288, 2009), our results suggest that whistle-blowing intentions are higher when the reporting channel is administered externally than when (...)
    Download  
     
    Export citation  
     
    Bookmark   17 citations  
  • The Influence of Subjective Norms on Whistle-Blowing: A Cross-Cultural Investigation. [REVIEW]Pailin Trongmateerut & John T. Sweeney - 2013 - Journal of Business Ethics 112 (3):437-451.
    This research consists of two studies with interrelated objectives. The purpose of the first study is to develop and validate scales measuring whistle-blowing subjective norms, attitudes, and intentions. The objective of the second study is to test a model of whistle-blowing intentions, motivated by the theory of reasoned action, across two contrasting cultures: the collectivist Thai and the individualistic American. To achieve cross-cultural comparisons, we first perform measurement and structural invariance tests. Tests of latent mean differences lend support for our (...)
    Download  
     
    Export citation  
     
    Bookmark   7 citations  
  • (1 other version)‘Whistleblowing Triangle’: Framework and Empirical Evidence.Ana Beatriz Lopes de Sousa Jabbour, Charbel Jose Chiappetta Jabbour & Hengky Latan - 2019 - Journal of Business Ethics 160 (1):189-204.
    This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle (pressure or financial incentives, opportunity and rationalization), in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big (...)
    Download  
     
    Export citation  
     
    Bookmark   6 citations  
  • Whistleblowing in Organizations: An Examination of Correlates of Whistleblowing Intentions, Actions, and Retaliation.Jessica R. Mesmer-Magnus & Chockalingam Viswesvaran - 2005 - Journal of Business Ethics 62 (3):277-297.
    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 (...)
    Download  
     
    Export citation  
     
    Bookmark   109 citations  
  • Internal vs. External Whistleblowers: A Comparison of Whistleblowering Processes. [REVIEW]Terry Morehead Dworkin & Melissa S. Baucus - 1998 - Journal of Business Ethics 17 (12):1281 - 1298.
    We conduct quantitative and qualitative analysis of 33 cases of internal and external whistleblowers wrongfully fired for reporting wrongdoing. Our results show external whistleblowers have less tenure with the organization, greater evidence of wrongdoing, and they tend to be more effective in changing organizational practices. External whistleblowers also experience more extensive retaliation than internal whistleblowers, and patterns of retaliation by management against the whistleblower vary depending on whether the whistleblower reports internally or externally. We discuss implications for organizations and whistleblowers, (...)
    Download  
     
    Export citation  
     
    Bookmark   45 citations  
  • (1 other version)‘Whistleblowing Triangle’: Framework and Empirical Evidence.Hengky Latan, Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour - 2019 - Journal of Business Ethics 160 (1):189-204.
    This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle, in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big 4 companies operating in Indonesia. The results (...)
    Download  
     
    Export citation  
     
    Bookmark   6 citations  
  • Encouraging Whistle Blowing to Improve Corporate Governance? A Malaysian Initiative.Shanthy Rachagan & Kalaithasan Kuppusamy - 2013 - Journal of Business Ethics 115 (2):367-382.
    This article reviews if the introduction of new laws to encourage and protect whistleblowers is sufficient to improve corporate governance in Malaysian public-listed companies. It provides suggestions to formulate internal whistle-blowing policies for companies. It concludes that due to the culture of the people and the taxonomy of Malaysian public-listed companies and companies in other countries in the Asia–Pacific region, having laws to encourage and protect whistleblowers to get rid of corporate wrong-doings is not necessarily the only solution. The article (...)
    Download  
     
    Export citation  
     
    Bookmark   4 citations  
  • Laddered Motivations of External Whistleblowers: The Truth About Attributes, Consequences, and Values.Heungsik Park, Wim Vandekerckhove, Jaeil Lee & Joowon Jeong - 2020 - Journal of Business Ethics 165 (4):565-578.
    The purpose of this study was to explore the motivational structures of external whistleblowers involved in the decision to blow the whistle by applying MEC theory and the laddering technique. Using both soft and hard laddering methods, data were collected from 37 Korean external whistleblowers. Results revealed that the means-end chain of external whistleblowers was the hierarchical linkage among two concrete attributes, two functional consequences, and one terminal value. The extant whistleblowing literature has either made assumptions about whistleblowers’ motivations when (...)
    Download  
     
    Export citation  
     
    Bookmark   5 citations  
  • Influence of Ethical Position on Whistleblowing Behaviour: Do Preferred Channels in Private and Public Sectors Differ?Dilek Zamantılı Nayır, Michael T. Rehg & Yurdanur Asa - 2018 - Journal of Business Ethics 149 (1):147-167.
    Whistleblowing refers to the disclosure by organization members of illegal, immoral, or illegitimate practices to persons or organizations that may be able to effect action. Most studies on the topic have been conducted in North American or European private sector organizations, and less attention has been paid to regions such as Turkey. In this study, we study the whistleblowing intentions and channel choices of Turkish employees in private and public sector organizations. Using data from 327 private sector and 405 public (...)
    Download  
     
    Export citation  
     
    Bookmark   5 citations  
  • Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects.Hengky Latan, Christian M. Ringle & Charbel Jose Chiappetta Jabbour - 2018 - Journal of Business Ethics 152 (2):573-588.
    Our study contributes by providing new insights into the relationship between the individual levels of the antecedents and how the intention of whistleblowing is moderated by perceived organizational support, team norms, and perceived moral intensity. In this paper, we argue that the intention of both internal and external whistleblowing depends on the individual-level antecedents [attitudes toward whistleblowing, perceived behavioral control, independence commitment, personal responsibility for reporting, and personal cost of reporting ] and is moderated by POS, TNs, and PMI. The (...)
    Download  
     
    Export citation  
     
    Bookmark   18 citations  
  • Mental Heath as a Weapon: Whistleblower Retaliation and Normative Violence.Kate Kenny, Marianna Fotaki & Stacey Scriver - 2019 - Journal of Business Ethics 160 (3):801-815.
    What form does power take in situations of retaliation against whistleblowers? In this article, we move away from dominant perspectives that see power as a resource. In place, we propose a theory of normative power and violence in whistleblower retaliation, drawing on an in-depth empirical study. This enables a deeper understanding of power as it circulates in complex processes of whistleblowing. We offer the following contributions. First, supported by empirical findings we propose a novel theoretical framing of whistleblower retaliation and (...)
    Download  
     
    Export citation  
     
    Bookmark   9 citations