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Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

Book part
Publication date: 26 October 2016

Randall Young

The purpose of this study is to examine the impact of psychological climate perceptions on the employee’s intent to comply with the organization’s whistle-blower policies. This…

Abstract

The purpose of this study is to examine the impact of psychological climate perceptions on the employee’s intent to comply with the organization’s whistle-blower policies. This study also endeavors to add evidence to the debate concerning the effectiveness of implementing anti-retaliation measures to improve whistle-blowing behavior. Survey results show that psychological climate perceptions of fairness and commitment to the organization influence the employee’s attitude toward whistle-blower policies, perception of how important others within the organization view the act of whistle-blowing and the employee’s intent to blow the whistle. The results of this study also suggest that anti-retaliation measures used by government policy makers and organizations to improve whistle-blowing behavior may not be an effective strategy. This manuscript discusses the implications of the findings on whistle-blowing behavior and the debate concerning anti-retaliation measures.

Book part
Publication date: 3 September 2018

Işıl Karatuna and Oğuz Başol

The act of reporting illegal and unethical practices in the workplace has become an increasingly important issue for researchers and organizational management over the past…

Abstract

The act of reporting illegal and unethical practices in the workplace has become an increasingly important issue for researchers and organizational management over the past several decades. This study tested a model of whistleblowing in which perceived organizational retaliation and upward communication satisfaction were hypothesized to act as predictors of types of whistleblowing intentions using a representative sample of employees working in Kirklareli, Turkey (n = 1,012). Structural equation modeling indicated that perceptions of upward communication satisfaction were positively associated to blowing the whistle to internal channels like immediate supervisor and upper management and negatively related to staying silent and external whistleblowing. In addition, perceived threat of retaliation from an organization was negatively related to blowing the whistle to internal channels and positively related to staying silent and external whistleblowing. The present study has contributed to our understanding of whistleblowing in a relatively new national context by clarifying its associations with perceived organizational retaliation and communication with management.

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Redefining Corporate Social Responsibility
Type: Book
ISBN: 978-1-78756-162-5

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84855-377-4

Book part
Publication date: 8 August 2005

Marcia P. Miceli and Janet P. Near

Research on whistle-blowing has focused on the questions of who blows the whistle, who experiences retaliation, and who is effective in stopping wrongdoing. In this article, we…

Abstract

Research on whistle-blowing has focused on the questions of who blows the whistle, who experiences retaliation, and who is effective in stopping wrongdoing. In this article, we review research pertinent to the first of these questions. Since the last known review (Near & Miceli, 1996), there have been important theoretical and, to a lesser extent, empirical developments. In addition, the U.S. law is changing dramatically, which may serve to promote valid whistle-blowing, and international interest in whistle-blowing is widespread and increasing. Unfortunately, evidence strongly suggests that media, popular, and regulatory interest is far outpacing the growth of careful scholarly inquiry into the topic, which is a disturbing trend. Here, we argue that the primary causes of the underdevelopment of the empirical literature are methodological, and that workable solutions are needed but very difficult to implement. By calling attention to these issues, we hope to help encourage more research on whistle-blowing.

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Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-0-76231-215-3

Book part
Publication date: 11 October 2021

Robert L. Braun, Dann G. Fisher, Amy Hageman, Shawn Mauldin and Michael K. Shaub

Given the conflicting attitudes that people have toward those who report wrongdoing and a lack of empirical research specifically examining subsequent hiring, it is an open…

Abstract

Given the conflicting attitudes that people have toward those who report wrongdoing and a lack of empirical research specifically examining subsequent hiring, it is an open question as to whether accounting professionals would want to work with former whistleblowers. The authors examine this question using an experimental design, in which participants evaluate an employment candidate before and after the person discloses having been a whistleblower. Four manipulations of whistleblowing are used in both a within-subjects and a between-subjects manipulation. The authors’ results demonstrate that accounting professionals’ intentions to recommend a candidate for hire decrease after they are informed that a strong candidate has a whistleblowing past. A candidate is viewed most negatively, however, when discovering malfeasance and electing not to blow the whistle internally. Moreover, when the whistle is blown internally and the superior takes no action, the candidate who remained silent and chose not to continue to push the issue is viewed more negatively than the candidate who proceeded to blow the whistle externally. Although a candidate having a whistleblowing past appears to pose a cautionary signal in the interview process, participants reacted more harshly when the candidate failed to act or lacked the durable moral courage to see the matter through to completion.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83753-229-2

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Compliance in Multinational Corporations
Type: Book
ISBN: 978-1-78756-870-9

Book part
Publication date: 2 June 2015

Jaclyn Koopmann, Mo Wang, Yihao Liu and Yifan Song

In this chapter, we summarize and build on the current state of the customer mistreatment literature in an effort to further future research on this topic. First, we detail the…

Abstract

In this chapter, we summarize and build on the current state of the customer mistreatment literature in an effort to further future research on this topic. First, we detail the four primary conceptualizations of customer mistreatment. Second, we present a multilevel model of customer mistreatment, which distinguishes between the unfolding processes at the individual employee level and the service encounter level. In particular, we consider the antecedents and outcomes unique to each level of analysis as well as mediators and moderators. Finally, we discuss important methodological concerns and recommendations for future research.

Book part
Publication date: 4 October 2014

Christina M. Scott-Young

As organizational misconduct, fraud and abuse increasingly make news headlines, public opinion is hardening against organizations that engage in illegal or unethical practices…

Abstract

As organizational misconduct, fraud and abuse increasingly make news headlines, public opinion is hardening against organizations that engage in illegal or unethical practices. Regulators are now acknowledging whistleblowers as frontline watchdogs, while governments are legislating to protect employees who report illegitimate conduct. However, many organizations are out of step: punishing or ignoring employees who speak up. These organizations run the risk that bad behaviour goes unchecked and that internal whistleblowers take their concerns outside the organization, creating reputational damage and potential legal ramifications. We argue that companies need to get back in step with society by encouraging employee voice as an early internal warning system to detect organizational misconduct. A five-step action plan is presented to enable management to create an ethical environment that encourages, trains and rewards employees to speak up openly about ethical concerns.

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Achieving Ethical Excellence
Type: Book
ISBN: 978-1-78441-245-6

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Book part
Publication date: 19 November 2019

Paulo Marzionna

This chapter discusses the adoption by Brazilian companies of alternative dispute resolution (ADR) methods for individual workplace conflicts. Brazil is an interesting case to…

Abstract

This chapter discusses the adoption by Brazilian companies of alternative dispute resolution (ADR) methods for individual workplace conflicts. Brazil is an interesting case to study ADR due to its high level of institutionalized individual workplace conflicts and its extensive workplace statutory regulation. Investigating the case of three Brazilian private companies of different sectors and sizes, I found that Brazilian companies are developing their own ADR practices, focusing on ombudsman offices (OOs), instead of using the mediation and arbitration methods that are predominant in the United States. I argue that the adoption of the ombudsman can be explained by institutional and workplace level factors, which include the characteristics of Brazilian industrial relations system, each company’s human resources (HRs) strategy, and the relationship between companies and unions. Furthermore, I discuss how the usage rate of the OOs might vary according to the OO’s internal structure and its functioning rules. The cases provide important insights for scholars interested in ADR in general and in Brazilian industrial relations system, as well as union leaders, HR managers, and other practitioners dealing with workplace conflicts globally.

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Advances in Industrial and Labor Relations
Type: Book
ISBN: 978-1-83909-192-6

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