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1 – 10 of 85Mohsen Anwar Abdelghaffar Saleh, Dejun Wu and Azza Tawab Abdelrahman Sayed
This chapter aims to examine the impact of whistleblowing policy (WH) on earnings management (EM) in an emerging market, Egypt. Our sample period from 2014 to 2019: the…
Abstract
This chapter aims to examine the impact of whistleblowing policy (WH) on earnings management (EM) in an emerging market, Egypt. Our sample period from 2014 to 2019: the pre-whistleblowing policy period is 2014–2016 and the post-whistleblowing policy period is 2017–2019 with a total of 780 observations and the data are analyzed using ordinary least squares (OLS) regression analysis. Data are collected from annual reports, corporate governance reports, and companies’ website. The empirical analysis shows that whistleblowing policy coefficient is negative and significantly impacts EM in Egyptian firms. The result shows that when the firm adopts a whistleblowing policy, it led to decrease in EM. In addition, we provide strong and robust evidence by the difference-in-difference (DID) method to show that whistleblowing is significantly negatively associated with the extent of EM, which indicates that firms have an effective whistleblowing policy and can have several benefits. Firstly, it can help to identify and prevent illegal or unethical behavior within an organization, which can ultimately save the company from potential legal and reputational damage. Secondly, a whistleblowing policy can empower employees to speak up about any concerns they have, without fear of retaliation, which can help to create a more transparent and ethical work environment. Overall, an effective whistleblowing policy can contribute to the long-term success of a company and the broader economy. The findings of this chapter are relevant to policymakers, governments, management, employees, and shareholders to constraining EM in Egyptian firms.
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Shalini Srivastava, Muskan Khan, Arpana Kumari and Ajay Kumar Jain
Based on the stimulus-organism-response (SOR) model and Transactional Model of Stress and Coping, the current study aims to investigate the direct effects of workplace bullying…
Abstract
Purpose
Based on the stimulus-organism-response (SOR) model and Transactional Model of Stress and Coping, the current study aims to investigate the direct effects of workplace bullying (WPB) on internal whistleblowing (IW) and workplace withdrawal (WW), as well as the indirect effects, including the mediating role of moral injury (MI) and moderating role of inclusive leadership (IL) in the hospitality sector.
Design/methodology/approach
Three-waves approach was used to collect data from 266 hotel employees in India. AMOS 21 and Macro-PROCESS were used to analyse the hypothesised relationships.
Findings
WPB has a direct effect on IW and workplace withdrawal. MI mediated the relationship between WPB and IW and WPB and WW. Further, IL moderated the relationship between WPB and MI.
Practical implications
The results of the current study have significant policy-related, academic and practical implications. Executives must be aware of WPB incidents and take prompt action to completely stop them.
Originality/value
The study contributes to the literature by analysing the role of MI as a mediator for the relationship between WPB and WPB's coping strategies like IW and workplace withdrawal. This study also answers repeated calls for more research on MI and MI's consequences.
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Undertaking the theoretical lens of “The need to belong” theory, the present study intends to explore the aftermath of internal whistleblowing and the behavioral outcomes that…
Abstract
Purpose
Undertaking the theoretical lens of “The need to belong” theory, the present study intends to explore the aftermath of internal whistleblowing and the behavioral outcomes that follow by linking it to the literature on workplace ostracism, loneliness and intentions to quit.
Design/methodology/approach
The respondents were hotel employees in the Delhi NCR region of northern India. A hypothesized sequential mediation model was tested on a sample of employees from a hotel using a three-wave time-lagged multistudy design.
Findings
The findings of the study established that internal whistleblowing leads to intentions to quit via workplace ostracism and loneliness at work.
Originality/value
The unique contribution of this study lies in understanding the underlying mechanisms and discussing the behavioral outcomes that follow post-whistleblowing. HR managers need to develop a work environment that protects whistleblowers and has a zero-tolerance policy against employees engaging in any form of retaliation or unethical business practices. Managers must be more proactive and sensitive to the social cues that will make them aware of the presence of acts of ostracism. Upon encountering such acts, managers can consider counseling employees engaging in such unhealthy practices.
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Jonatas Dutra Sallaberry, Isabel Martinez-Conesa, Leonardo Flach and Edicreia Andrade dos Santos
This study aims to analyze the relationships between cultural orientation and normative knowledge, in a direct and moderate way, on the whistleblowing intentions of accountants…
Abstract
Purpose
This study aims to analyze the relationships between cultural orientation and normative knowledge, in a direct and moderate way, on the whistleblowing intentions of accountants from Hispanic American countries.
Design/methodology/approach
This study used responses from a sample of 410 accountants, preparers and auditors of financial statements from Hispanic American countries. Descriptive statistics, nonparametric tests and structural equations with partial least squares algorithm were applied for data analysis.
Findings
The results emphasized the cultural positioning of horizontality, in which an individual perceives themselves as equals to their colleagues, allowing discussions on various aspects of individual behavior. The knowledge variable is proved to be important in explaining the intention to report and can also moderate the influence of cultural variables on intentions.
Practical implications
These findings contribute to the literature by offering a clearer definition the normative knowledge variable, and to organizations, which can explore the research’s evidence to improve their training and qualification programs, thereby generating significant knowledge for their employees.
Originality/value
Whistleblowing is the main tool for identifying organizational frauds, but it is differently perceived in several cultural contexts. The results demonstrated the ethical cultural positioning of these Hispanic American professionals in relation to cultural aspects of other countries. Some studies highlight knowledge as a relevant factor in the organizational environment, but this study innovates by testing and demonstrating its impact on whistleblowing and culture.
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Shikha Sachdeva and Narendra Singh Chaudhary
Whistleblowing is one of the most imperative instruments to unveil wrongdoing. The purpose of this study is to explore the whys and wherefores of undertaking the act of…
Abstract
Purpose
Whistleblowing is one of the most imperative instruments to unveil wrongdoing. The purpose of this study is to explore the whys and wherefores of undertaking the act of whistleblowing by Indian nurses. This study also delves into the reasons that would stimulate the nurses' whistleblowing intentions and, on the contrary, the reasons that would keep them silent on encountering any wrongdoing.
Design/methodology/approach
This study incorporates interpretative phenomenological analysis, a qualitative method aiming to provide a detailed examination of the personal lived experiences of the nurses. This technique helps to understand the individual perspective of nurses. It, thus, allows the researchers to generate common themes from the data giving insightful and in-depth knowledge about the same.
Findings
The findings of this study suggest that nurses felt a sense of morality and responsibility toward the hospital, which motivated them to raise their voices to the concerned authorities within their organizations before reaching out to external agencies. The other motivators include peer and management support regarding the surety that appropriate action would be taken if reporting is done against the wrongdoer. On the other side, job loss or fear of harassment from peers and supervisors demotivates and discourages them from involving in the act of whistleblowing, especially in cases where they had dependents.
Practical implications
This study implies that hospitals/health-care units should provide an affirmative organizational culture to the nurses through sensitivity training that spreads awareness and a sense of responsibility. Also, setting favourable examples would help nurses gain motivation from the organization's past experiences. Having independent agencies to investigate whistleblowing complaints can be more encouraging than in-house management. Additionally, assurances by the government to protect the interest of the nurses who blow the whistle through anonymous whistleblowing and stringent rules for the job security of whistleblowers need to be aligned.
Originality/value
This study highlights the whistleblowing intention of Indian employees of the health-care sector, that is, nurses, which is the pioneer research work in the Indian context. In India, the profession of nurses is subjugated by females; hence, this study would contribute to the literature by looking at whistleblowing through gender predisposition. As the work of nurses is wholly based on patient advocacy, the ethical dilemma of raising their voices or remaining silent is very natural. This study brings about specific concerns related to the whistleblowing of women nurses and talks about the solutions that can be undertaken to encourage them to engage in the act of whistleblowing.
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Meysam Manesh, Assad Tavakoli, Adebukola E. Oyewunmi and Soma Pillay
This paper aims to understand employees’ propensity to blow the whistle in two East African countries. This study develops a model of ethical decision-making (EDM) to assist…
Abstract
Purpose
This paper aims to understand employees’ propensity to blow the whistle in two East African countries. This study develops a model of ethical decision-making (EDM) to assist management in predicting the probability of whistleblowing in Kenya and Uganda. It also seeks to find the moderating effect of perceived retaliation on whistleblowing intention.
Design/methodology/approach
This study administers a standardized questionnaire to employees in Kenya and Uganda to measure their perceptions about whistleblowing in their organizations. This study uses partial least square structural equation modeling to test the hypotheses. This study uses four constructs, namely, awareness, judgment, retaliation and likelihood, of blowing the whistle. These constructs are measured with multiple-item scales.
Findings
The results show that ethical awareness and judgment significantly increase willingness to engage in whistleblowing in East Africa. However, this study does not find a significant retaliation effect on whistleblowing intention. Instead, this study finds that awareness and judgment mediate between retaliation and willingness to engage in whistleblowing.
Research limitations/implications
This study contributes to EDM topics. It advances the understanding of the whistleblowing concept, the retaliation effect and the reasons to encourage blowing the whistle in Africa. However, this study did not consider cultural factors, such as nationality, patriotism and ethnicity. Moreover, the results are only based on data from Uganda and Kenya and may not apply to other sub-Saharan nations.
Practical implications
These findings are particularly significant for managers and policymakers in East Africa, where fear of retaliation and lack of awareness are the main barriers to whistleblowing. The results may help managers develop human resource practices to include policies to support moral behavior. It may also provide insights to the policymakers to understand the factors that facilitate whistleblowing practices and help them to adopt new strategies or policies to stimulate whistleblowing culture.
Originality/value
This study is one of the initial empirical studies in the East Africa context to explore the EDM predictors and the impact of retaliation on the whistleblowing intention.
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This study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context.
Abstract
Purpose
This study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context.
Design/methodology/approach
A critical discourse analysis (CDA) of the corporate governance reports of Swedish large stock market listed non-financial companies, for three consecutive years, is undertaken, using a theoretical lens of organisational embeddedness and operational coupling to understand independence as a situated practice.
Findings
The study develops four archetypes of internal auditor independence – autarchic, instrumental, symbiotic and subservient – and discusses each archetype's implications for independence, related to tripartite relations with management and the audit committee, regarding who has the mandate to direct work and how the work is done. It finds that internal auditors always have a capacity to be independent. Although they are not independent in relation to agents in the subservient archetype, they are independent of those down the organisational chain of command, suggesting independence is both situational and relational.
Research limitations/implications
The analysis contributes a novel approach to the literature and develops a conception of independence using the dimensions of embeddedness and coupling. The archetypes offer an analytical framework for future studies on independence.
Practical implications
Internal auditors may understand their practice differently through the archetypes that result from this study.
Social implications
Internal auditors' power relations within corporate governance further an understanding of the pressures on internal auditors and their role.
Originality/value
This study contributes new knowledge on the situatedness of independence by showing how internal auditors are embedded and coupled helps build their independence.
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Abby Griffin and Rachel Worthington
Social psychology has focused on an individual’s reaction to emergencies and witnessing a crime, which has developed theories of bystander intervention and bystander apathy. The…
Abstract
Purpose
Social psychology has focused on an individual’s reaction to emergencies and witnessing a crime, which has developed theories of bystander intervention and bystander apathy. The purpose of this study is to explore why people choose to intervene when they are a bystander to intimate partner violence (IPV) and the psychological processes that underpin this. Decision-making was explored drawing on literature from the whistleblowing field.
Design/methodology/approach
Through a mixed methods epistemology, this study explored factors that explained intervening behaviour concerning IPV. In total, 212 participants who had known someone who was a victim of IPV were recruited from the general population.
Findings
A logistic regression model indicated that conscientiousness and fairness were found to predict intervening behaviour. Being a child witness was found to predict non-intervening behaviour. Qualitative analysis revealed three types of bystander apathy: those who lacked capability as they were children; those who were indifferent and did not see it as their place to intervene; and those who wanted to intervene but did not as they were frightened of exacerbating the situation.
Practical implications
IPV has significant physical and psychological effects on victims. However, the choice to intervene is complex, and bystander intervention in this study was also associated in some cases with not only a continuation of the IPV behaviour towards the victim but also aggression and physical violence towards the bystander (whistleblower retaliation). Based on the findings of this study, recommendations are made for how to support bystanders and victims of IPV.
Originality/value
This study involved participants with real-life experience of being a bystander to IPV. The mixed methodology provided an insight into the psychological processes, which underpin bystander experiences of IPV and maps onto the literature in relation to whistleblowing.
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The purpose of this paper is to critically analyse the extent of protection available for whistleblowers in South African criminal cases.
Abstract
Purpose
The purpose of this paper is to critically analyse the extent of protection available for whistleblowers in South African criminal cases.
Design/methodology/approach
This paper first provides a brief background of crime in South Africa and argues that the concept of the whistleblower is just a buss word or collective noun. The methodology of this paper consists of a literature review of whistleblowers and relevant laws that can be used to protect whistleblowers in South African criminal cases.
Findings
This paper concludes that the existing law as primarily contained in the Criminal Procedure Act 51 of 1977 provides appropriate protection for whistleblowers in South African criminal cases.
Research limitations/implications
Whistleblowers provide information on criminal, civil and disciplinary wrongdoings. This study focuses on the protection of whistleblowers pursuant to mainly the provisions of the Criminal Procedure Act 51 of 1977.
Originality/value
The originality of this paper lies in the approach to the handling of whistleblowers in South African criminal cases. This is the first research done with the emphasis on the use of mainly the provisions of the Criminal Procedure Act 51 of 1977 to protect whistleblowers in South African criminal cases. The contribution of the study is that, by using this approach, it can provide protection and save lives, and it may enhance the willingness of whistleblowers to blow the whistle, which will be beneficial to the community of South Africa as a whole.
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Rashmi Dewangan and Manoj Verghese
This study aims to explore the impact of organizational climates on constructive workplace deviance by examining staff attitudes to four dimensions of institutional climate…
Abstract
Purpose
This study aims to explore the impact of organizational climates on constructive workplace deviance by examining staff attitudes to four dimensions of institutional climate: academic; administrative; developmental; and financial. Though carried out with exclusively academic staff working in university environments, it has considerable potential as a pilot for adaptation to the needs of managers and carers working with intellectually challenged offenders and their families.
Design/methodology/approach
Data from a purposive (non-probability) sample of 357 academicians used in technical education in public or private organizations were collected electronically using a Likert-type questionnaire. Analytic techniques used in this study include measurement model assessment and structural equation modeling.
Findings
Respondents indicated that institutional climate significantly influences employees in how they exhibit constructive deviance in their workplace behavior. Practices such as whistle blowing, prosocial rule-breaking and openly expressing their concerns are common symptoms exhibited in constructive deviant behavior. An employee who is positively influenced by the organization’s climate would stand up against any policy or activity that could disrupt or harm the company’s operations and reputation. Results imply that, of the four climate variables analysed, financial climate has the most influence on positive deviance, followed by developmental and administrative climates, with academic climate having the least influence.
Practical implications
The current study’s target population is the academicians working as faculty members in the field of technical education, having multiple implications for the management of institutions. The findings of the study emphasize the significance of their workplace policies and ethics. Given the indication that financial climate appeared to be the most influential of the dimensions under study, this would emphasize the need to develop an environment where there is no irrelevant discrimination in pay based solely on gender, caste or creed.
Originality/value
To the best of the authors’ knowledge, this study is the first attempt to understand and describe its four key elements together as contributory factors to constructive deviance in an organization.
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