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Book part
Publication date: 26 October 2016

Randall Young

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…

Abstract

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.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84855-377-4

Book part
Publication date: 8 August 2005

Marcia P. Miceli and Janet P. Near

Research on whistle-blowing has focused on the questions of who blows the whistle, who experiences retaliation, and who is effective in stopping wrongdoing. In this article, we…

Abstract

Research on whistle-blowing has focused on the questions of who blows the whistle, who experiences retaliation, and who is effective in stopping wrongdoing. In this article, we review research pertinent to the first of these questions. Since the last known review (Near & Miceli, 1996), there have been important theoretical and, to a lesser extent, empirical developments. In addition, the U.S. law is changing dramatically, which may serve to promote valid whistle-blowing, and international interest in whistle-blowing is widespread and increasing. Unfortunately, evidence strongly suggests that media, popular, and regulatory interest is far outpacing the growth of careful scholarly inquiry into the topic, which is a disturbing trend. Here, we argue that the primary causes of the underdevelopment of the empirical literature are methodological, and that workable solutions are needed but very difficult to implement. By calling attention to these issues, we hope to help encourage more research on whistle-blowing.

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Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-0-76231-215-3

Book part
Publication date: 20 January 2021

Derek W. Dalton

While Dalton and Radtke (2013) examine the effects of Machiavellianism and an organization's ethical environment within a low moral intensity setting, I examine the effects of…

Abstract

While Dalton and Radtke (2013) examine the effects of Machiavellianism and an organization's ethical environment within a low moral intensity setting, I examine the effects of Machiavellianism and an organization's ethical environment across both low and high moral intensity settings. Using a sample of 192 MTurk workers (i.e., online labor pool participants from Amazon's Mechanical Turk) and 127 undergraduate accounting students, the results using the full-sample of participants indicate the following: (1) Machiavellianism is negatively associated with whistle-blowing intentions across both low and high moral intensity scenarios; (2) an organization's ethical environment is positively associated with whistle-blowing intentions across both low and high moral intensity scenarios; and (3) in the low moral intensity scenario (but not the high moral intensity scenario), I find an interaction between Machiavellianism and the strength of the ethical environment. Implications for research and practice are discussed.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80071-013-9

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Book part
Publication date: 13 August 2012

Richard A. Bernardi, Meredith B. Larkin, Lyndsey A. LaBontee, Rebecca A. Lapierre and Nathalie C. Morse

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…

Abstract

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.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78052-761-1

Abstract

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Compliance in Multinational Corporations
Type: Book
ISBN: 978-1-78756-870-9

Book part
Publication date: 20 May 2011

Richard A. Bernardi, Caitlin A. Banzhoff, Abigail M. Martino and Katelyn J. Savasta

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…

Abstract

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.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78052-005-6

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Abstract

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84950-807-0

Book part
Publication date: 16 October 2015

Daniel Ames, Deborah L. Seifert and Jay Rich

In an experimental setting, we investigate the impact of religious social identity on whistle-blowing. We hypothesize and find that individuals are less likely to perceive others…

Abstract

In an experimental setting, we investigate the impact of religious social identity on whistle-blowing. We hypothesize and find that individuals are less likely to perceive others in their religious group as being behaving unethically. However, we find that once individuals perceive wrongdoing, they are incrementally more likely to whistle-blow when the perpetrator is a member of their religious group.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78441-666-9

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Book part
Publication date: 25 July 2008

John Blenkinsopp and Marissa S. Edwards

The growth of research into whistle-blowing has produced some compelling insights into this important organizational phenomenon, but a number of areas remain under-explored…

Abstract

The growth of research into whistle-blowing has produced some compelling insights into this important organizational phenomenon, but a number of areas remain under-explored, particularly the role of emotion and our understanding of the far more common response to wrongdoing, namely inaction. In this chapter we seek to problematize current conceptualizations of whistle-blowing and wrongdoing, as a basis for examining employee silence in the face of wrongdoing. We suggest that quiescent silence can be viewed as an emotion episode, and draw upon the feedback theory and the sensemaking paradigm to develop this proposition, illustrated through an analysis of accounts of quiescent silence in a clinical setting. We propose a new concept of “cues for inaction” which offers insights into the way quiescent silence arises and persists.

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Emotions, Ethics and Decision-Making
Type: Book
ISBN: 978-1-84663-941-8

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