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When reporting wrongdoing internally, whistleblowers are confronted with the dilemma of weighing up their loyalty toward the organization (e.g., ethical standards) and their co-workers (e.g., the social norm of not snitching on peers). However, the role played by peers in the whistleblowing decision process and in the aftermath has rarely been addressed in existing reviews. We therefore perform a systematic review that identifies seven thematic clusters of peer factors, offering researchers an informative overview of (a) the peer factors that have been examined to influence the whistleblowing decision, and (b) the extent to which the whistleblower experiences adverse consequences from peers in the aftermath of whistleblowing. As peer factors seem to be important to explain and predict internal whistleblowing, researchers are encouraged to address in future works the research gaps our review unraveled.

The purpose of this paper is to examine the nature of relationship between ethical leadership and employee voice behavior. Study of employee voice behavior is important, because leaders in organizations make numerous decisions based on employees’ work-related inputs which do influence the decision quality and team performance.

Survey data were collected through structured questionnaire from Indian organizations. Data were analysed through statistical techniques such as confirmatory factor analysis and structural equation modeling.

The findings showed that ethical leadership did impact the employee voice in a positive and significant but moderate manner. The study also found no significant differences in ethical leadership and voice behavior across demographic variables such as gender, age, educational qualification and job level in the Indian context.

The study is conducted using single cross-sectional research design, and for better causal inferences of the relationship between various variables, future research studies may be conducted with longitudinal research design, multiple data sources and variety of industries with large sample size.

With erosion of ethical values and corporate scandals, managers need to develop and display ethical leadership as employees emulate their leaders’ ethical behavior because ethical leadership, or its perception, relates positively and significantly to employee voice behavior.

There is less study to understand ethical leadership and its influence on voice behavior in developing countries, especially in India. Ethical leadership behavior encourages employees to voice their work-related constructive opinions and concerns for improved decision-making and reduced unethical practices. Also, there is scarcity of research that explores the impact of demographic variables and this study is an effort to understand this gap.

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.

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.

The findings of the study established that internal whistleblowing leads to intentions to quit via workplace ostracism and loneliness at work.

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.

An important part of the effectiveness of a company is related to the stimuli of the organizational voice, which provides the context for participation and the emergence of moral courage in performing organizational tasks. Although individual voice stimulation cannot be easily generalized because of the wide range of criteria affecting it, but in a general category, individual voice stimuli can be separated into internal and external criteria. Therefore, this research first aims to examine internal and external stimuli on individual voice and then examines the effect of individual voice on internal auditors’ moral courage and effectiveness.

The target population in this study were internal auditors of capital market companies that were examined in the period of 2020. The research tool was a questionnaire and partial least squares analysis was used to fit the model and test the research hypotheses.

The results of testing the hypotheses show that self-efficacy (hope and resilience) as internal drivers and independence of internal audit performance and perceived supervisor support (external drivers) have a positive effect on moral courage and effectiveness of the internal auditor.

These conclusions suggest that if behavioral incentives are considered, auditors’ level of behavioral audacity in more realistically disclosing the financial performance of their companies can be expected to increase. It should also be noted that the results of this study can increase the level of effectiveness of internal auditors’ functions and their behavioral knowledge in the direction of professional functions.

Organizational citizenship behaviour (OCB) holds importance for employees and employers. Although it is culturally relativistic, its definition is West-dominated. Conceptual investigations in non-Western cultures yield different dimensions of OCB. Existing OCB models lack contemporariness and reciprocity. Their perspective may be biased towards management. Practice based on such theory gives poor outcomes. To address these gaps, the authors reconceptualized OCB in the Indian context from an employee perspective.

The authors conducted a qualitative study to build an employee-centric, inductive OCB model. The authors briefed respondents about the meaning of OCB and sought descriptions of instances of OCB performed or witnessed by them. The authors collected 478 descriptions from 49 private sector employees in India. The thematic analysis developed ten themes, each an OCB component, organized into four super-themes, denoting interpersonal, individual, organizational and community orientations.

Five OCB components are new emic additions by the model: Building social relationships, emotionally mature behaviour, learning and knowledge creation, housekeeping and event management, and higher order citizenship. Organizational governance participation is absent from the model. Housekeeping and relationship building are the most appearing OCBs, while voice is the least. Findings are discussed in relation to temporal and cultural background, respondent characteristics and perspective.

Organizations can better support employee OCBs by acknowledging OCBs unique to India, investigating low proportions of voice and civic virtue in the Indian model and informing people policies with this new knowledge.

This is the first attempt to build an inductive model of OCB in India from the employee perspective, making significant contributions to organizational theory and practice.

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.

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.

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.

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.

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.

Whistleblowers are individuals who detect and report misconduct in an organization. They help to mitigate organizational misbehavior and resulting damages effectively and relatively quickly. Whistleblower protection has not been systematically required in the European Union (EU), leaving many large organizations unregulated. This study aims to get in-depth insights into how unregulated organizations design, handle and view whistleblowing with the advent of a novel EU Whistleblowing Directive.

The authors conducted 17 semistructured interviews with a diverse group of organizations headquartered in Germany and inductively analyzed them following Grounded Theory. Linking the Grounded Theory to the legal endogeneity model, they developed seven perspectives that help to explain how organizations view whistleblowing.

In trying to make sense of the role of whistleblowing in the organization’s governance, organizations and their managers assume different perspectives. These perspectives guide their approach to whistleblower protection in the context of evolving regulation with little regulatory guidance. Perspectives vary in the degree of supporting whistleblowing regulation, from viewing whistleblowing as a natural, everyday governance tool to denying it and fearing denunciation. Most organizations exhibit several perspectives.

Little is known about day-to-day whistleblowing practices from the perspective of organizations. The authors fill this research gap by providing initial evidence on how organizations approach whistleblowing and the EU Whistleblowing Directive. Identifying organizations’ perspectives may help us understand how ineffective or noncompliant whistleblowing systems emerge and how organizations can improve.

The purpose of this study is to investigate the factors affecting the silence of internal auditors. To this end, the impacts of the perceived climate of silence, professional commitment, independence commitment, role conflict and role ambiguity on internal auditor silence have been investigated. Furthermore, the effects of role conflict and role ambiguity through independence commitment on internal auditor silence were investigated.

The statistical population of the study consisted of Iranian internal auditors in 2021. The study used a self-administered survey of 217 internal auditors. In this research, a hierarchical component model in the partial least squares structural equation modeling analysis was used to examine the hypotheses.

The results of testing the hypotheses indicated that the perceived climate of silence and role ambiguity have positive effects, and professional commitment and independence commitment have negative effects on internal auditor silence. Furthermore, role conflict has an insignificant effect on internal auditor silence. In addition, role conflict and role ambiguity affect the internal auditor silence through the independence commitment.

This study examined the factors affecting the internal auditor silence by combining the construct of the perceived climate of silence that has been previously discussed in the field of management with the professional (professional commitment and independence commitment) and role (role conflict and role ambiguity) factors that are discussed in the internal audit profession. To the best of the author’s knowledge, this is the first study that examines the factors affecting internal auditor silence behavior. The importance of conducting this study is that it investigates a phenomenon among internal auditors that conflicts with the mission and origin of internal audit.