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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 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.

Among the primary suggestions for reform of the Dispute Settlement Understanding (DSU) of the WTO has been remedies for noncompliance. Prior literature has considered remedies in the context of deliberate breach of commitments. The WTO increasingly has, however, been negotiating commitments in subjective areas of policy. Thus, we provide a model of the DSU under which members' interpretations of concessions differ. This induces disputes regarding violation of commitments.

The Dispute Settlement Body (DSB) has promoted compliance primarily through authorization of retaliation (prospective punishment) after expiration of a reasonable period of time for the implementation of a verdict. As has been noted, this does not compensate a complainant for a violation of obligations and enables the respondent to circumvent punishment for imposing a cost upon a member of the WTO by reforming its offending policy reasonably promptly. We consider retrospective penalties (compensation for a loss) with and without reinforcement by retaliation as alternative enforcement mechanisms and find that a simple retaliatory punishment scheme is preferable. A penalty is unenforceable, as a member that is unwilling to reform its policy after an adverse judgment can decline to provide compensation. A penalty reinforced by retaliation can reduce compliance relative to a simple prospective punishment by raising the cost of abiding by the judgement.

Remedies also affect the negotiation of commitments. Members are more willing to make and less willing to accept unenforceable commitments. In this regard, the simple prospective punishment scheme is preferable.

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.

Based on the referent cognitions theory (RCT), individuals compare their outcomes to a given reference point. The purpose of this study is to investigate the effect of centrality bias in subjective performance evaluation on two employees’ work behaviors; willingness to exert work effort and retaliation intention.

A 2  ×  2 × 2 between-subject real-effort task experiment was conducted on 162 Accounting and Management students. Centrality bias and level of task difficulty were each manipulated into two groups. Meanwhile, the level of performance was divided based on the average score of the real-effort task.

The experimental data were examined using MANOVA and PROCESS macro regression. It reveals that centrality bias negatively affects willingness to exert work effort through perceived procedural fairness and positively affects retaliation intention. These findings align with the RCT in explaining the perceived procedural fairness psychological mechanism and the work behavior resulting from an unfair evaluation procedure.

This study is the first of its kind to investigate the effect of centrality bias in subjective performance evaluation on positive and negative employee behaviors concurrently, which refers to the real-effort experimental task. The study demonstrates the significant impact of centrality bias on unwillingness to exert effort and adverse behavior.

Ethics are viewed as one of the most important aspects of business and industry today. However, breach of ethical behaviour is not uncommon in an organisation. Because business and industry function in a highly competitive environment, management will often make decisions in their self‐interest rather than supporting the company’s code of ethics. When an employer complains about an illegal or unethical practice, instead of commending the employee, he or she is called a “whistleblower” and terminated. Ettorre states “The sad fact is that in today’s supposedly enlightened business world, corporate America continues to treat its whistleblowers poorly”.

The purpose of this paper is to explore whether trait and state mindfulness alters the relationship between abusive supervision and interactional justice perceptions, which then predicts supervisor-directed retaliation.

Study 1 examined these relationships among 230 employees using a cross-sectional survey design. Study 2 further examined these relationships among 263 undergraduate students using a scenario-based, experimental laboratory study.

In Study 1, counter to predictions, individuals who were higher in trait mindfulness were most likely to view an abusive supervisor as unfair. Exploratory analyses suggested that this effect was isolated to the mindfulness dimension of being highly attentive to moment-to-moment experiences. Study 2 replicated this effect with state mindfulness (specifically, attention to one’s present moment).

Organizations should consider how mindfulness interventions might not always be useful – and potentially counterproductive – for affecting perceptions of and reactions to some stressful work situations like abusive supervision.

Little research has been done on how mindfulness affects perceptions of and reactions to abusive supervisors. The authors expected mindfulness could reduce the negative effect of supervisor abuse on interactional justice perceptions, as well as the effect of interactional injustice on retaliation. However, within the context of abusive supervision, training individuals to become more mindful may actually predict lower levels of interactional justice, resulting in more supervisor-directed retaliation.

The purpose of this paper is to examine the effects of reconciliation and retaliation story endings on subsequent aggressive affect and behavior.

Participants took part in two ostensibly unrelated studies. The first involved reading a violent story, attributed to a biblical or secular source, which ended in either brutal retaliation or peaceful reconciliation. They then took part in a second study in which they completed measures of aggressive affect and behavior.

Participants told that their stories came from a secular source experienced a more aggressive affect than those told that their stories came from a biblical source. In terms of behavioral aggression, a significant difference in effect of the story ending on males and females emerged. Females who read the reconciliation ending had lower levels of behavioral aggression than females who read the retaliation ending. Conversely, males who read the reconciliation ending had higher levels of behavioral aggression than males who read the retaliation ending.

These findings suggest that media depictions of prosocial reactions to unprovoked aggression may not reduce aggression in men.

Results are discussed in terms of moral values espoused by women and men and suggest that anti-violence messages may be strengthened to the extent they address the values important to both.

This study extends research on violent media exposure to a burgeoning literature on reading violent content.

The purpose of this paper is to examine the effects of problematic customer behaviors on customer service employee (CSE) attitudes and subsequent retaliation toward customers.

Data from five semi-structured in-depth interviews and a structured survey with 434 responses are used to develop and test the theoretical model. CSEs working in different call center companies serving American and European customers were approached using an established survey panel.

Results using partial least squares methodology showed that problematic customer behaviors have significant effects on emotional dissonance and drain CSEs emotionally. Negative emotional reactions are positively impacted by higher emotional dissonance and exhaustion levels and, subsequently, lead to higher employees’ retaliation.

For implications, this study provides an understanding of the relationship between problematic customer behaviors and CSEs’ retaliation. Future researchers can utilize the findings to investigate employee retaliation in other marketing employees. Limitation was use of cross-sectional data.

This paper provides call center managers with an understanding of the effects of problematic customer behaviors on employee attitudes. It discusses the need for understanding problematic customers and ways to manage the effects of such experiences. This research helps call center and customer service managers recognize the existence of problematic customer behaviors and retaliation of employees, and different levels of antecedents to such employee responses.

The study investigates an under-researched phenomenon, problematic customer behaviors. It provides evidence of relationship between problematic customer behaviors and CSE retaliation. This study is one of the few to investigate employee retaliation in services.

The purpose of this paper is to analyse the performance of the Dispute Settlement Body (DSB) of World Trade Organization (WTO) performance, between 1995 and 2007, as well as to discuss the main proposals for its improvement.

First, the paper presents the legal predictability of the system; compliance with its procedural stipulations in regard to its proposed timeframes; and the participation of different groups of States within this system. The timeframes are compared with those that really happened. Thus, there is an analysis of the effectiveness of its decisions and the necessity to induce compliance and retaliation. Finally, the main proposals to change the system are discussed.

It is concluded that most of legal procedures are accomplished as previewed by DSB, but the system itself is highly dependent of the action of States, who need time to negotiate. It is also possible to conclude that there is a high level of effectiveness and States prefer to respect the decisions of DSB and maintain the legitimacy of the system as a whole than keep advantages in specific matters.

When the WTO was founded, there was an effort to generate a system guided by legal rules. The DSB has made efforts to maintain a high level of legal preciosity. However, it is clear that this system is still very limited by the traditional method of negotiation among States. The implementation of a rule‐oriented system contributes to greater democratization of access to justice and, of course, in a limited way, the principle of sovereign equality of States. Finally, the majority of proposed changes attempt to apply the logic of domestic courts to an international body, assuming a level of organization of the international community as a whole that still does not exist. Others proposals suggest increasing the politicization of the system, which is also not appropriate.

This experiment investigated the causal links between injustice and interpersonal conflict. Previous research has suggested two possible explanations. One group of theorists has argued for a pragmatic model, whereby individuals engage in interpersonal conflict in order to maximize personal gain. Justice is, at most, a secondary consideration. Alternatively, others have suggested that perceived unfairness is a crucial element in conflict. The present study tested these two frameworks. As predicted, results were generally consistent with the justice model. However, the expression of conflict only took place when there was no opportunity for power restoration. Results are discussed in terms of the situation's impact on conflict behavior. Limitations of the present research design are noted.