TITLE

Whistleblowing Intentions of Lower-Level Employees: The Effect of Reporting Channel, Bystanders, and Wrongdoer Power Status

AUTHOR(S)
Gao, Jingyu; Greenberg, Robert; Wong-On-Wing, Bernard
PUB. DATE
January 2015
SOURCE
Journal of Business Ethics;Jan2015, Vol. 126 Issue 1, p85
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
It has been suggested that a reporting channel administered by a third-party may represent a stronger procedural safeguard of anonymity and avoids the appearance of impropriety. This study examines whistleblowing intentions among lower-tier employees, specifically examines whether an externally-administered reporting channel increases whistleblowing intentions compared to an internally-administered one. In contrast to the findings of an earlier study by Kaplan et al. (Audit J Pract Theory 28(2):273-288, ), our results suggest that whistle-blowing intentions are higher when the reporting channel is administered externally than when it is administered internally. We also find that an externally-administered reporting channel mitigates the negative effect of bystanders on whistleblowing intentions. Implications are discussed.
ACCESSION #
100256486

 

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