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1 – 10 of 792The purpose of this paper is to examine the influence of organisational commitment (OC) and corporate ethical values (CEV) on the whistle-blowing intentions of non-public…
Abstract
Purpose
The purpose of this paper is to examine the influence of organisational commitment (OC) and corporate ethical values (CEV) on the whistle-blowing intentions of non-public accountants in Barbados.
Design/methodology/approach
The study uses a sample of 236 self-administered questionnaires from non-public accountants working in corporate organisations.
Findings
OC and CEV significantly influence internal and external whistle-blowing intentions. Non-public accountants with high OC, who also operate in organisations with strong perceived CEV, are more likely to exhibit high internal whistle-blowing intentions and low external whistle-blowing intentions. Non-public accountants with high perceived personal costs, low OC and a low degree of trust and confidence in the reporting systems, cite a general reluctance to whistle-blow internally and externally.
Research limitations/implications
The findings may not be generalisable to other professions. In addition, it utilises a quantitative survey method, which does not allow for further investigation of non-public accountants’ perceptions and feelings.
Practical implications
The study can assist firms in developing effective whistle-blowing mechanisms. The findings show the importance of high OC, strong CEV and reduced personal costs in a whistle-blowing framework.
Originality/value
This study provides evidence of the influence of OC and CEV on whistle-blowing among members of the accounting profession in an emerging economy. The study also provides a whistle-blowing matrix and discusses the unique social and cultural factors influencing the whistle-blowing process in Barbados.
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Brenda Tumuramye, Joseph Mpeera Ntayi and Moses Muhwezi
This study aims to investigate the whistle-blowing behaviour in Ugandan public procurement by using whistle-blowing supporting institutions, procuring and disposing entity (PDE…
Abstract
Purpose
This study aims to investigate the whistle-blowing behaviour in Ugandan public procurement by using whistle-blowing supporting institutions, procuring and disposing entity (PDE) ethical climate and whistle-blowing expectancy.
Design/methodology/approach
A quantitative cross-sectional survey was conducted using a sample of 118 drawn from a population of 179 central government (PDEs). Data were collected using self-administered questionnaires, resulting in 222 usable questionnaires from 70 PDEs, representing a response rate of 62.71 per cent.
Findings
The results reveal that the whistle-blowing supporting institutions and PDE ethical climate are significant predictors of whistle-blowing intentions and behaviour, accounting for 30.2 per cent of the variance. The authors therefore recommend that whistle-blowing supporting institutions, like the Whistle Blowers Protection Act, should be reviewed and strengthened to promote whistle-blowing intentions and behaviour. This could be done through reviewing the Act to make it enforceable, giving power to the whistle-blowers, strengthening policies, developing safeguards against retaliation by making every chief executive officer in the public sector accountable, increasing whistle-blowing incentives and providing whistle-blowing hotlines for anonymous whistle-blowers. PDEs should also create conducive ethical climates that encourage people to voice their concerns internally or externally, and ethical committees should be established within PDEs and other bodies such as the Inspector General of Government for ensuring that whistle-blowing systems are in place and promoted. There is a need to increase whistle-blowing expectancy through the effective handling of reported cases to their conclusion and the use of role models.
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Whistleblowers have been credited for uncovering financial scandals in companies globally, including Enron, Olympus Corporation, and WorldCom. Despite increasing support and…
Abstract
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.
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Whistle‐blowing is the act of speaking out about wrongdoing in the workplace. Adults with learning disabilities are particularly vulnerable to abuse, and care staff play an…
Abstract
Whistle‐blowing is the act of speaking out about wrongdoing in the workplace. Adults with learning disabilities are particularly vulnerable to abuse, and care staff play an important role in witnessing and reporting such abuse. This paper explores the experience of whistle‐blowing on abuse in social care settings and looks at how whistle‐blowing can help to protect people with learning disabilities from abuse.
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Richard A. Bernardi, Caitlin A. Banzhoff, Abigail M. Martino and Katelyn J. Savasta
This study surveyed 195 business students (74 women and 121 men) from three institutions on various aspects of honesty in academics. The study is driven by a concern for the audit…
Abstract
This study surveyed 195 business students (74 women and 121 men) from three institutions on various aspects of honesty in academics. The study is driven by a concern for the audit implications of the increasing evidence of the link between unethical behavior in college and the workplace and students’ increasing insensitivity to ethical issues. The results of the study evaluate students’ opinions of cheating and the percentage of students who have or would whistle-blow if they observe cheating. The study also examined whether characteristics such as prior cheating behavior, gender, social desirability response bias (SDRB), the belief about doing more about cheating, and prior whistle-blowing will affect a student's intent to whistle-blow. Our data extends prior research on cheating and SDRB by testing their association with students’ self-reported tendency to whistle-blow. Our research indicates that students who have whistle-blown have a higher reported intention to whistle-blow after accounting for the effect of SDRB. Our data indicate that students’ intentions are an important factor that should be considered by instructors as well as researchers.
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Marissa S. Edwards, Sandra A. Lawrence and Neal M. Ashkanasy
For over three decades, researchers have sought to identify factors influencing employees’ responses to wrongdoing in work settings, including organizational, contextual, and…
Abstract
Purpose
For over three decades, researchers have sought to identify factors influencing employees’ responses to wrongdoing in work settings, including organizational, contextual, and individual factors. In focusing predominantly on understanding whistle-blowing responses, however, researchers have tended to neglect inquiry into employees’ decisions to withhold concerns. The major purpose of this study was to explore the factors that influenced how staff members responded to a series of adverse events in a healthcare setting in Australia, with a particular focus on the role of perceptions and emotions.
Methodology/approach
Based on publicly accessible transcripts taken from a government inquiry that followed the event, we employed a modified grounded theory approach to explore the nature of the adverse events and how employees responded emotionally and behaviorally; we focused in particular on how organizational and contextual factors shaped key employee perceptions and emotions encouraging silence.
Findings
Our results revealed that staff members became aware of a range of adverse events over time and responded in a variety of ways, including disclosure to trusted others, confrontation, informal reporting, formal reporting, and external whistle-blowing. Based on this analysis, we developed a model of how organizational and contextual factors shape employee perceptions and emotions leading to employee silence in the face of wrongdoing.
Research limitations/implications
Although limited to publicly available transcripts only, our findings provide support for the idea that perceptions and emotions play important roles in shaping employees’ responses to adverse events at work, and that decisions about whether to voice concerns about wrongdoing is an ongoing process, influenced by emotions, sensemaking, and critical events.
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Imagine working for a company that produces medical supplies. Suppose that one day, it is discovered that one of the products the firm produces could be harmful to a small segment…
Abstract
Imagine working for a company that produces medical supplies. Suppose that one day, it is discovered that one of the products the firm produces could be harmful to a small segment of the population using that particular product. It is believed that knowingly producing and marketing this product is wrong and that something must be done. However, there are only three choices available: ignore the situation, report it internally within the organisation, or report it externally through channels such as the Justice Department or publicly exposing it to the news media (Barnett, 1992). This is an ethical dilemma faced by many employees every day. Each of the three choices holds both positive and negative consequences which will greatly determine the outcome of an individual's decision.
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.
Turkey is required by the international and EU instruments and domestic law to address the issue of whistle-blowing and the protection of whistle-blowers. The purpose of this…
Abstract
Purpose
Turkey is required by the international and EU instruments and domestic law to address the issue of whistle-blowing and the protection of whistle-blowers. The purpose of this paper is to analyse Turkish legislation which is applicable to work-related whistle-blowing, the conflict between the worker’s right to “blow the whistle” and the obligation to loyalty and confidentiality. The consequences of groundless or deliberate false disclosures are considered. Comparisons are made with international conventions, the COE Recommendation CM/Rec(2014)7 and the Proposed EU Directive on the Protection of Whistleblowers and ECtHR precedents.
Design/methodology/approach
In the first part, this paper reviews the definition of whistle-blowing and whistle-blower. The second part outlines the impact of international and EU Law on Turkish legislation. The third part reviews the Turkish legal framework applicable to whistle-blowing.
Findings
Whistle-blowing in the public interest is suggested as a tool to combat corruption worldwide. There is no doubt that some whistle-blowers have been beneficial to society. However without democratic structures to take into account the assessment of the quality of the information, the type of the disclosure and the category of the reporting person, there are downsides to excessive whistle-blowing. Therefore, whistle-blowing should be discussed in the context of democratic societies, and a balanced approach should be adopted to ensure the position of not only whistle-blowers but also the people affected by the reports.
Originality/value
The paper offers new insights into the limits of work-related whistle-blowing within the context of freedom of expression and the right of employees and public officials to petition. The protection of whistle-blowers and the consequences of groundless or deliberate false disclosures under Turkish Law from a comparative perspective are considered.
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Faeeza Soni, Warren Maroun and Nirupa Padia
This study aims to use organisational justice theory to examine variations in the propensity of trainee auditors in South Africa to blow the whistle internally on misconduct by an…
Abstract
Purpose
This study aims to use organisational justice theory to examine variations in the propensity of trainee auditors in South Africa to blow the whistle internally on misconduct by an engagement leader.
Design/methodology/approach
Three vignettes describing high and low states of distributive, procedural and interactive justice are presented to a sample of trainee auditors. A questionnaire is used to gauge the likelihood of trainees blowing the whistle after taking into account a number of control variables. Preliminary results are analysed using parametric t-tests and one-way ANOVA’s.
Findings
The study finds that the likelihood of trainee auditors reporting an engagement leader for misconduct increases when there is a high level of distributive, interactional and procedural justice. Gender, age, seniority, the importance of religion and performance ratings does not appear to have an effect on the propensity to whistle-blowing.
Research limitations/implications
The growing importance of an effective mechanism for reporting malfeasance is reflected in both the academic and professional literature. Prior research has found that ensuring high levels of organisational justice is one means of promoting whistle-blowing in a professional setting. This paper argues that the same applies to trainee auditors. In turn, this suggests that audit firms wanting to implement sound audit quality control practices should be mindful of how their whistle-blowing policies are implemented and perceived by their junior staff.
Originality/value
This paper is the first to apply organisational justice theory in a South African setting with specific reference to trainee auditors. As such, it makes an important contribution to the literature on whistle-blowing. The findings should also be of interest to the audit profession when seeking to implement effective quality control and monitoring systems, as required by the relevant professional standards.
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