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Understanding whistleblowing behavior by identifying preferred reporting channels and associated personality characteristics can aid organizations in their attempts to encourage whistleblowing. The authors investigate whether both Dark Triad characteristics and gender affect whistleblowing intentions and whistleblowing channel preferences. Using a sample of undergraduate business students, the authors find individuals with higher levels of Dark Triad personality characteristics indicate that they are less likely to blow the whistle than individuals with lower levels of Dark Triad personality characteristics. They are also more likely to use non-anonymous channels over anonymous channels and individuals with lower levels of Dark Triad personality characteristics show the opposite channel preference. The authors also find women more likely to report, and when reporting, they prefer anonymous over non-anonymous channels. The results provide support for organizations in cultivating an organizational culture that promotes communication among employees and potentially includes incentives to promote whistleblowing.

The purpose of this study was to investigate the impact of two-way, computer-mediated communication on investigator perceptions of whistleblower credibility.

Investigators were recruited to participate in an online experiment that tasked subjects with evaluating simulated two-way, computer-mediated communication between an investigator and whistleblower. Several rival explanations were also examined to account for potential confounds.

While anonymous whistleblowers were perceived to be less credible than identified whistleblowers when reporting via one-way communication, perceived whistleblower credibility was not statistically different when using two-way communication. Further, investigators allocated statistically similar amounts to investigate anonymous and identified reports.

Based upon the results of this study, several new research directions can be explored with respect to maintaining anonymity, assessing credibility and designing reporting systems.

The results support the use of anonymous, two-way communication in whistleblowing reporting systems. Anonymous whistleblowers would benefit from the ability to maintain an active dialogue with investigators without jeopardizing their safety or the investigation.

This study provides empirical support for strengthening whistleblowing reporting channels through the adoption of anonymous, two-way, computer-mediated communication. Doing so can better preserve the anonymity of those willing to report wrongdoing and better protect them from potential retaliation.

This study is among the first to empirically test the longstanding theory that anonymous reports are perceived by investigators as less credible than those from identified individuals. This study is also among the first to consider and incorporate anonymous, two-way communication in whistleblowing reporting.

Whistleblowers have been credited for uncovering financial scandals in companies globally, including Enron, Olympus Corporation, and WorldCom. Despite increasing support and incentives for whistleblowing, there generally remains reluctance to blow the whistle. Thus, the purpose of this study is to review: (1) the determinants of internal and external whistleblowing on accounting-related misconduct, (2) U.S. whistleblowing legislation on accounting-related misconduct and related research, and (3) the effects of whistleblowing on firms and whistleblowers. Within each area, suggestions for future research are offered.

We review and summarize accounting literature that examines whistleblowing in the accounting context. We organize our review around the five determinants of whistleblowing identified by Near and Miceli (1995). The first determinant is characteristics of the whistleblower. Studies related to this determinant examine whistleblowers’ personality characteristics, moral judgment, and demographic characteristics. Studies related to the second determinant, characteristics of the report recipient, examine characteristics of the individual or individuals who receive the report and characteristics of the reporting channel. The third determinant is characteristics of the wrongdoer. Studies in this area focus on the wrongdoer’s power and credibility. Fourth, accounting studies related to characteristics of the wrongdoing examine factors that affect the dependence of the organization on the wrongdoing and evidence credibility. Studies related to the final determinant, characteristics of the organization, examine organizational perceptions of the appropriateness of whistleblowing, organizational climate, and organizational structure. For each determinant, we first summarize and analyze the findings of prior research, and then we present suggestions for future accounting research in whistleblowing.

Why do some healthcare professionals report incidents while others fail to do so? In a previous paper, the authors explored the culture of hospitals in Ireland and the response to those who reported poor care. In this paper the authors aim to advance understanding of reporting behaviour by exploring differences between those who report incidents and those who choose not to report.

An exploratory quantitative research design was utilised for this study. Data from eight acute hospitals in the Health Services Executive (HSE) regions in Ireland – two hospitals from each of the four regions and nursing staff on three wards within each hospital – provided the sample. A total of 575 anonymous questionnaires were distributed.

Eighty‐eight per cent of nurses working in acute hospitals have observed an incident of poor care in the past six months, but only 70 per cent of those reported it. Non‐reporters are significantly more likely than those who have reported incidents to cite “not wanting to cause trouble” and “not being sure if it is the right thing to do” as reasons for their reluctance to report. “Fear of retribution” was the most common reason given by non‐reporters for their reluctance to report.

The findings show that reluctance to report is mainly influenced by fears of retribution, not wanting to cause trouble and not being sure if reporting an incident is the right thing to do. Managers and policy makers within healthcare environments need to provide more reassurance for staff and put in place better measures to protect staff from negative repercussions that might arise from whistleblowing.

Whistleblowing has been receiving increased attention and support in recent times as a means of detecting and correcting wrongdoing in organizations. This study aims to examine perceptions, attitudes and consequences (actions and reactions) of whistleblowing, as well as the predictors of internal and external whistleblowing intentions, by using Graham’s (1986) model of principled organizational dissent in a small emerging and collectivist culture like Barbados.

The study utilized a self-administered survey of 282 accounting employees working in organizations in Barbados.

Results reveal that there is little awareness of whistleblowing legislation. Most respondents perceive whistleblowing as ethical and favor internal over external whistleblowing. Findings show that personal responsibility and personal costs significantly influence internal whistleblowing intentions, while personal costs influence external whistleblowing. Using qualitative data, several themes emerged as influencing whistleblowing: perceived benefits of whistleblowing, actual whistleblowing experiences (handling of reports), personal costs (climate of fear and hostility), perceived lack of anonymity and cultural norms.

Future research should control for social desirability bias and use more rigorous qualitative approaches such as face-to-face interviews and focus groups to gain in-depth opinions and feelings on the topic.

Whistleblowing can be achieved through such mechanisms as perceived organizational support, strong ethical codes of conduct, rewarding ethical behavior and promoting sound work ethics in organizations.

This paper explores whistleblowing in an emerging economy where there has been little research on the topic. Thus, this study supplements the existing research in emerging economies by examining the applicability of Graham’s (1986) model of principled organizational dissent.

The purpose of this paper is to elicit Greek doctors' and nurses' views about adverse event reporting.

This is an exploratory study using an adverse events questionnaire administered to 209 doctors and 214 nurses in 14 major Athens universities and tertiary hospitals.

The paper finds that Greek doctors and nurses prefer a strictly confidential or conditionally confidential reporting scheme. Most doctors favoured disclosing department identity, while a nursing majority argued that it should remain unknown. When asked about the person's professional affiliation that, under a confidential scheme, receives reports and gives feedback, most doctors and nurses preferred the receiver to belong to their profession. Most medical personnel preferred the mandatory model or the discretionary model with a set of guidelines exemplifying adverse event types, while a nurse majority preferred the discretionary with a set of guidelines exemplifying adverse events.

It is necessary to establish a strictly confidential, non‐punitive reporting scheme that supports learning and knowledge and one that is separate from any disciplinary scheme.

The study indicates that culture, legal and patient complaint systems do not affect healthcare professional notions with respect to reporting adverse events.

The purpose of this paper is to assess the appropriateness of the factors that contribute to building a better whistleblowing environment and culture within an organisation and provide guidelines on how to build a better whistleblowing environment within an organisation.

In total, 592 questionnaires were circulated to 148 accounting firms licensed to carry out statutory audits of public limited companies expecting responses from 4 stakeholders from each entity. Out of the 592 questionnaires, only 148 questionnaires were usable, representing a 25 per cent overall response rate.

It is recommended to encourage a proactive whistleblowing environment by encouraging whistleblowing culture among employees of the organisations. However, there is disagreement among the respondents for some of the selected components that contribute to building a better whistleblowing environment and culture within an organisation.

The findings of this study can be used by the management of the organisations to identify frail areas of whistleblowing initiatives within the organisation and take remedial actions rectify the issues. Authorities can use the findings of the study to implement or amend the existing rules and regulations to encourage whistleblowing.

This study in contrast to the existing studies on determinants of whistleblowing attributes, provides knowledge on developing components/guidelines to encourage whistleblowing attributes and culture.

The purpose of this paper is to present the ways in which underlying social and organisational factors and employment relations underpin the practice of incident reporting in the international shipping industry.

The paper uses a qualitative case study method involving field trips to two shipping organisations and sailing on research voyages on two ships of each of the organisations. It draws on empirical data using semi‐structured interviews, notes from fieldwork observations and documentary analysis of company policies, procedures and practices.

In the two companies studied there were significant gaps between the policy and practice of incident reporting, which were present primarily due to the employees' fear of losing jobs. It is shown that these findings were manifestations of deeper sociological issues and organisational weaknesses in the shipping industry. In particular ineffective regulatory infrastructure, weak employment practices, the absence of trade union support and lack of organisational trust were the key underlying concerns which made incident reporting notably ineffective in the shipping context.

While the weaknesses in the practice of incident reporting in the shipping industry were reported in the past, previous studies did not offer further explanations. This paper addresses the gap and provides another illustration of the need for looking into deeper sociological underpinnings for practices in the workplace. The author also hopes that the study will have a positive impact on policy makers in the shipping industry.