Search results

A survey of the literature shows that researchers have assessed the social processes of retaliation among adversarial crime prone populations. However, notably absent from this research is the study of peer retaliation among non‐adversarial and less crime prone populations, such as police officers. The underlying theoretical premise is that peer retaliation, defined here as a mechanism of social control, operates under prevailing police culture conditions.Using focus group interviews collected from one large Southwestern police department, content analysis is used to qualitatively examine the influence of peer retaliation on officer deviance (i.e. reporting incidents of illegal force). The results show that officers' rationalize peer retaliation according to morality and deterrence; while, types of retaliation sanctioned against peers include ostracism and no cover. The implications of these findings are considered.

The purpose of this study is to examine the key predictors of whistleblowing intention of accountants within the organization. By relying on the benefit-to-cost differential theory, this study examines the influence of professional skepticism, cognitive styles and perceived organizational support on whistleblowing intentions while controlling for the effect of some demographic variables on the estimated results. Further, the authors ascertain whether the threat of retaliation moderates the relationship between professional skepticism and whistleblowing intentions.

Data was obtained from professional accountants licensed by the Institute of Chartered Accountants, Ghana by means of self-administered questionnaires. The partial least square-structural equation modeling technique was used to test for the hypothesized relationships in this study.

The results of this study suggest the intention to report wrongdoing within the organization is influenced by individuals’ level of professional skepticism, cognitive style and the perception that they will have the backing of their organization in reporting wrongdoing. Moreover, the authors also find females and individuals who have advanced in age to have greater motivation to report wrongdoing in the organization.

This study contributes to whistleblowing literature by highlighting the effect of professional skepticism on whistleblowing intentions. Also, this study provides empirical support for the applicability of the benefit-to-cost differential theory to the whistleblowing literature.

The Dodd-Frank Financial Reform Act sets new whistleblowing standards for internal accountants and external auditors who fail to resolve differences internally with top management on financial reporting matters. Whistleblowers are eligible to receive a financial reward under Dodd-Frank if they “voluntarily” provide “original” information and meet other criteria. Interpretation 102-4 of the American Institute of Certified Public Accountants Code establishes reporting obligations for external auditors to meet the requirements of Dodd-Frank. The purpose of this paper is to critically evaluate the standards to better understand the whistleblowing process. A review of the literature identifies areas of concern in deciding whether to blow the whistle. The paper contributes to the literature by integrating thoughts, ideas, and issues raised by prior researchers and considerations specific to the whistleblowing process. The analysis results in the proposal of specific unanswered questions about the process that can guide future researchers.

This paper aims to examine the predictors of whistleblowing behaviors by comparing the importance of a negative perception – fear of whistleblowing – relative to positive perceptions such as ethical orientation, professional identity and supervisor trust.

The proposed hypotheses were tested using relative regression analysis with data collected from 471 banking employees in nine Chinese organizations.

The findings conclude that fear of retaliation was dominant in predicting external, but not internal, whistleblowing, and the beneficial effects of positive perceptions on internal whistleblowing are contingent on employees’ fear of retaliation. Therefore, organizations should survey employees’ perceptions of whistleblowing and their company retaliation policies to accomplish the goal of promoting ethical behaviors while discouraging unethical behaviors.

The findings suggest that efforts to promote whistleblowing in organizations may be most successful if the focus is placed on deterring retaliation and highlighting for employees that they will be protected from retaliation.

The relative weights analyses suggest that fear of retaliation from whistleblowing is the dominant predictor of external whistleblowing; as fear of retaliation increases, so does the desire to blow the whistle externally.

This paper aims to address the limitations of classical deterrence theory in dealing with violent non-state actors (VNSAs).

The study uses qualitative methods.

It suggests that two measures must be applied; the first one is to rephrase the assumptions of the theory towards a broader definition. The second one is to theorize certain approaches for deterring VNSAs which shall remain a key component in, but not the cornerstone of, national security strategies.

In the aftermath of 9/11 attacks and US war on terrorism, the need arose to “revisit” the “Deterrence Theory” to address several changes such as rogue states, cyber threats and VNSAs, especially after the end of the Cold War, when the theory was originally developed. The recent research on VNSAs relates to the fourth wave of deterrence, which highlights its proper role in a new security environment.

An increase in the number of disruptive and violent events on college and university campuses instigated this review of the methods used to interrupt the trend, with the goal of identifying a preliminary model for systematic management of such threats. The intent is to instigate research, review and discussion in order to decrease the number and severity of threatening incidents on college campuses.

Thorough review of plans from primary and secondary education, plans in use in higher education, literature on risk and threat assessment, literature on “whistle blowers”, and of violent events on college campuses was used to construct a model.

It was found that, in terms of managing and reducing threats to people who study, live and work in post‐secondary educational institutions, insufficient attention has been given to the unique needs of this setting and therefore efforts to mitigate threats have been insufficient. The investigation resulted in the development of a model of assessment and management of threats on university and college campuses.

College campus threat assessment research is very much in its infancy and will certainly develop over time. This paper is the first step in an effort to develop and ultimately test the plausibility of a model. Future research should be pursued to determinewhether the model holds up under a majority of situations on college campuses. Those involved in threat mitigation in university settings should be queried to determine their agreement with the proposed framework and for assistance in refining it.

This paper presents suggestions for the systematic management of threats and mitigation in university settings.

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.

Many functionalist models of international cooperation rely on punishment by states to enforce cooperation. However, the empirical record suggests that such state-based accounts offer an incomplete explanation of international trade cooperation. We argue that when theoretical approaches are adjusted to incorporate aspects of domestic politics and institutions, two key insights emerge. First, political pressure from domestic industries can be key in creating demand for violations of trade agreements. Since such pressure is affected by stochastic shocks, the temptation of leaders to commit trade violations can vary over time. The presence of a dispute settlement procedure (DSP) provides flexibility that allows leaders to respond to such pressure by occasionally committing violations and then compensating their trading partners, if the DSP finds that the violation was not subject to exceptions in the trading agreement. This flexibility enhances the willingness of leaders to sign cooperative agreements in the first place. Second, domestic politics can function as an enforcement mechanism for ensuring compliance with international trade agreements and DSP rulings. Voters can condition their electoral decisions on whether their leader complies with socially beneficial trade agreements. The DSP plays an important role in this account as an information-provider. For voters to hold their leaders accountable, they need information about what choices their leader has made and whether his actions constitute compliance with an international agreement. The DSP provides transparency and reduces uncertainty about these factors.

Several recent incidents of highly publicized police misconduct in the United States have intensified interest in controlling police behavior. Administrative control of police use of force is difficult because police officers are often the primary and most credible witnesses to police misconduct, effectively giving them enforcement power over rules they are subject to; police cooperation as both rule followers and rule enforcers is necessary for effectively constraining police misconduct. The authors develop a framework for examining how organizational and institutional variables can affect individual decision making. Using this framework, the authors identify three avenues for reducing police misconduct – increasing the information generated by non-police sources, increasing the incentive for officers to cooperate with external enforcement efforts, and changing the expectations of officers regarding the attitudes and behaviors of their peers – and present a case study of Oakland California Police Department to illustrate the implications.

The purpose of this paper was to investigate the motivation behind whistleblowing, the tussle between internal and external whistleblowing and the extent whistleblowing laws in the UK and the USA are able to provide protection to whistleblowers. While employees need to be protected against unfair retaliations for making legitimate disclosure, employers seek to prevent irreparable damage from abusive disclosure of sensitive corporate information.

A mix of legal examination and case study analysis of recent whistleblowing cases in the financial services sector is used in this study. It ergo relies mainly on primary data from recent applicable legislations and secondary data available in the public domain, journal articles, media reports and related academic texts.

The study’s findings and analysis suggest that whistleblowing law in the UK, namely, the Public Interest Disclosure Act 1998 appears unable to promote effective whistleblowing awareness among working adults and adequate protection to whistleblowers. The situation is broadly similar in the USA with reports of serious employer retaliations though bounty awards available there have brought some relief to whistleblowers. Consequently, whistleblowing to help safeguard public interest is not appropriately encouraged and protected, suggesting the need for further reform initiatives.

The research mitigates the limits of primary secondary data analysis through triangulation of different sources of data and from the use of different perspectives. This paper suggests that whistleblowing laws in the UK and the USA, while assuring protection for workers for reporting wrongdoings internally or externally to prescribed regulatory agencies, can in theory help the early detection of corporate wrongdoings like those witnessed in the 2007 global financial crisis as employees are likely to first witness such activities. In practice, because of fear of employer reprisals and other social and economic costs, whistleblowers frequently hesitated until way too late. The findings suggest that business corporations missed such occasions to beef up their internal controls and demonstration of their commitment to ethical governance; and ergo would need to address such issues more effectively.

The paper contributes insights from a combined corporate management and legal analysis perspective. It suggests that this type of approach and analysis of whistleblowing would be helpful to employers, employees, policymakers and regulators, as whistleblowing is a complex process involving not just the law, but social, psychological and economic considerations. The paper, by providing further insights on the motivations behind whistleblowing including other considerations as well as the impact of current whistleblowing laws in the UK and the USA, supports earlier suggestions on the lack of whistleblowing contributions to various current financial scandals until way too late and the need to review these laws and current internal corporate controls reporting practices.