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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.

The purpose of this study is to provide a structural model of the role of ethical leadership on intent to whistle blow workplace corruption using the theory of planned behaviors.

The study used a mixed method, sequential design. Interviews were conducted in the first phase to identify corrupt practices and validate the salience of the variables in the study. The second phase administered surveys to test the hypotheses of the study. Structural equation modeling (SEM) was done to analyze structural relationships among variables.

SEM results showed an adequately fit model, indicating ethical leadership predicting organizational norms and controls. It also found that ethical leadership has indirect effect toward employees’ attitude toward corruption through organizational norms and control. Furthermore, ethical leadership also has indirect effect on intent to whistle blow through organizational controls.

This study was conducted in the Philippines, a high-power distance culture. In such a culture, the influence of leadership is crucial, as it dictates standard behaviors of members and the organization as a whole. Future research may wish to explore whether the findings would also apply in low-power distance cultures.

The finding suggests that ethical leadership is crucial in shaping organizational norms and controls, which in turn, influences employees’ attitude toward corruption and their intention to whistle blow.

The study contributes to corruption literature by providing empirical evidence of the structure model how the role of ethical leadership shapes organizational norms and controls that, in turn, influences employee attitude toward corruption and intent to whistle blow.

The purpose of this paper is to use survey data to examine the impact of culture on current and future accounting and auditing professionals' intent to be whistle‐blowers in a Chinese cultural society.

The paper examines intent to whistle‐blow and factors influencing whistle‐blowing, using survey data collected by the authors.

It was found that a majority of respondents believe that a general sense of morality was the most important factor to encourage whistle‐blowing, with abiding by the policy of their organization as the second; it was also found that guanxi, fear of retaliation, and fear of media coverage may discourage whistle‐blowing in a Chinese society.

The data are all from Confucian societies, which perhaps limits its usefulness elsewhere.

The paper will help auditors, accountants, and policy makers to design policies that encourage whistle‐blowing.

The paper uses original survey data collected by the authors, and the analysis will enable policy makers and professional accountants to anticipate and predict whistle‐blowing, a key factor in improving financial management and reporting, and possibly undermining auditor independence, audit quality, and the quality of financial reporting.

This study surveyed 309 business students (180 men and 129 women) enrolled in introductory accounting and business law classes on various aspects of honesty in academics. The study was motivated by the need to examine the underlying issues associated with students’ perceptions of cheating and whistle-blowing. An increased understanding of these perceptions would be insightful to professors as well as administrators. The study examines students’ reasons on whether they should whistle-blow and whether their reasons associate with their intentions to whistle-blow if they observe cheating. When examining a student's intent to whistle-blow, we considered the student's prior cheating behavior, gender, social desirability response bias, intentions to cheat in the future, reasons not to whistle-blow, and prior whistle-blowing. Our data extends prior research by considering the reasons students choose not to whistle-blow. Our research indicates that the number of reasons not to whistle-blow and having observed other students cheating reduced the likelihood of a student whistle-blowing, after controlling for social desirability response bias. The research indicates that to prevent unethical behavior in the future, institutions need to enforce consequences for those who cheat because unethical behavior at the academic level associates with unethical behavior in the corporate setting.

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.

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.

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.

This study aims to examine the influence of ethical ideology (EID) toward the commission of information or measures manipulation (IMM), as it is a less salient ethical issue that has failed to attract the attention of researchers.

Using stratified random sampling strategy, this study used survey questionnaire with 217 usable responses. It adopted a relatively new Ruler-Option (RO) scale. Both SPSS 21 and partial least squares structural equation modeling (PLS-SEM) were used to analyze its data.

Findings revealed surprising results where idealism and IMM was significantly positively related, while relativism and IMM was significantly negatively related, contradicting the generalized theory that relativists demonstrate higher propensity to behave unethically as compared to idealists.

This study only examined a direct relationship between EID and IMM when such relationship might be influenced by other mediating or moderating effects. It also exclusively focused on a single industry, hence limiting a meaningful comparison among multiple industries.

The finding provides a proof that IMM does prevail in a highly regulated banking industry that efforts must be made to curb these practices. Notably, having relativists as decision-makers may give an advantage due to their ability to comprehensively appraise every ethical issue based on the situational context.

Due to its contradictory findings, this study contributed essential insights to the existing body of knowledge by stimulating discussion on EID and unethical behavior. Additionally, it provides evidence for the suitability of RO scale and the PLS-SEM in statistical analysis.

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.

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.

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.

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.

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.

Whistleblowing has received increasing attention and support in recent years as a means of detecting and correcting illegal, unethical or illegitimate practices in organizations. This study aims to examine the extent to which accounting students in Saudi Arabia, as prospective accountants, have the courage to blow the whistle.

A questionnaire survey was administered to a sample of final year accounting students in Saudi Arabia. The questionnaire contained four groups of questions aimed at exploring the students' reaction to whistleblowing, the whistleblowing channel that students prefer, the encouraging factors for whistleblowing and the factors that discourage whistleblowing from the students' point of view. The instrument questions were developed with reference to previous studies conducted in other countries.

The findings of the study revealed that accounting students have the courage to whistle the wrongdoing. What encourages students to blow the whistle is their perception that fraud and corruption is an unethical behavior which goes against religious values and that the wrongdoer must take appropriate punishment. However, there are some factors that negatively affect the students' courage to blow the whistle, the most important of which is the fear of retaliation, in addition to their feeling that the wrongdoer will not be held accountable.

A sample of accounting students from one university limits generalizing the results to the population of accounting students in Saudi Arabia. Future research could examine this issue using larger samples of students, employees or professional accountants.

This study serves the Saudi vision 2030, which aims to combat fraud and corruption which negatively affect economic development. This study sheds light on the encouraging factors for Whistleblowing, which must be strengthened, as well as the discouraging factors, which must be addressed to mitigate their impact.

This study explores whistleblowing in Saudi Arabia where there is no research on this topic. This study comes at the appropriate time, as Saudi Arabia is currently witnessing an increasing interest in combating corruption, whether in the public or private sectors, and has recently introduced several legislations, as well as initiatives to encourage citizens to whistle the wrongdoing.

Many corporate scandals that occurred recently have indicated the importance of a whistle-blowing mechanism in preventing fraud and malpractices from damaging the organizations. By selecting one organization that has experienced a corporate scandal, this study aims to examine factors that influence employee’s intention to blow the whistle to prevent malpractices in the company. In addition, this study also examines the perceptions of employees regarding the business culture in their organization and how this culture impacts their intention to whistle-blow.

This study engages in a mixed method of data collection, namely, survey questionnaire and interviews to gather the data.

It is found that retaliation is the most important factor that influences the employee’s intention to whistle-blow, followed by the burden to prove the malpractices, cost implications as a result of the wrongdoing and the action taken by the authority as a result of the fraud reporting. In terms of business culture, a large number of employees are reluctant to become a whistle-blower, although a secured and safe whistle-blowing mechanism is in place, indicating that Asian customs of collectivism and assertiveness play a major part in shaping the whistle-blowing mechanism in Malaysian organizations.

The results provide further confirmation of the determinants that influence employees to report wrongdoings in the organizations. This study however may subject to self-reported data biasness because of sensitivity of the research that related to fraud and immoral behaviours that occur in the company. Owing to this sensitivity, the study only focuses on employees’ internal whistle-blowing intentions rather than their actual intentions.

This study helps the management to understand the working culture in the company so that they can identify the weak area of governance which needs improvement such as whistle-blower protection.

This study is original, as it focuses on the employees in a big organization such as government link companies that have experienced corporate scandals albeit having whistle-blowing mechanism in place. In addition, the finding of this study contributes to the theory and body of the literature on the whistle-blowing determinants, currently scarce in the context of a developing country like Malaysia.