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

Gao, Jingyu; Greenberg, Robert; Wong-On-Wing, Bernard
January 2015
Journal of Business Ethics;Jan2015, Vol. 126 Issue 1, p85
Academic Journal
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.


Related Articles

  • Recent Court Decision Clarifies Whistleblower Law. Aguilar, Melissa Klein // Compliance Week;Oct2009, Vol. 6 Issue 69, p15 

    The article discusses a court case wherein the plaintiffs were terminated after telling the defendant to research whether it obtained a flawed patent while acquiring another business, under Section 806 of the Sarbanes-Oxley (SOX) Act of 2002. The Ninth Circuit Court of Appeals ruled that the...

  • Sarbanes-Oxley Act Whistle-Blower Protection Does Not Cover Media Leaks. Learman, Zack // HR Magazine;Jul2011, Vol. 56 Issue 7, p56 

    The article discusses the court case in which the 9th U.S. Circuit Court of Appeals ruled that the firm, Boeing, did not breach the whistle-blower provision of the Sarbanes-Oxley Act (SOX) when it dismissed two staff who exposed internal company information to the media. In the case Tides versus...

  • Whistleblowers Betrayed. Mokhiber, Russell // Multinational Monitor;Sep/Oct2007, Vol. 28 Issue 4, p8 

    This article reports on a study by Richard Moberly, a professor at the University of Nebraska College of Law and published in the October 2007 "William & Mary Law Review" on the protection given to whistleblowers against retaliation for employees in publicly traded companies in the U.S. under...

  • THE MOUTH OF TRUTH. BISHARA, NORMAN D.; CALLAHAN, ELLETTA SANGREY; DWORKIN, TERRY MOREHEAD // New York University Journal of Law & Business;Fall2013, Vol. 10 Issue 1, p37 

    Legal regulation of whistleblowing activity has evolved into a critical tool for identifying wrongdoing in both the private and public spheres, and at both the state and federal levels. Robust growth continues in the use and sophistication of statutes designed to promote whistleblowing. These...

  • Hotlines Helpful for Blowing the Whistle. Sweeney, Paul // Financial Executive;May2008, Vol. 24 Issue 4, p28 

    The article discusses fraud in the workplace. According to the Association of Certified Fraud Examiners (ACFE), asset "misappropriation" accounts for 90% of workplace fraud. The most expensive variety is corruption, instances of which result in a median loss to firms of $538,000. Tips from...

  • The Implications of Stimulus Whistleblower Provisions.  // Venulex Legal Summaries;2009 Q3, Special section p1 

    The article discusses the implications of the key whistleblower provisions in the American Recovery and Reinvestment Act of 2009 (ARRA) in the U.S. Any private nonfederal employers receiving any contract, grant or other payment related to ARRA are covered by the provisions. Investigation of...

  • SOX doesn't protect safety whistle-blowers.  // HR Specialist: North Carolina Employment Law;Jan2013, Vol. 7 Issue 1, p1 

    The article reports on the refusal of a federal court in North Carolina to expand the scope of the Sarbanes-Oxley Act to protect whistle-blowers who report what they believe are serious safety work violations.

  • Whistleblower hotlines and the audit committee.  // Governance Newsletter;Jul2015, Issue 253, p6 

    The article discusses the guidance "Whistleblower hotlines and the role of the audit committee" published by Ernst & Young which looks at how audit committees can fulfill their roles under the 2002 Sarbanes-Oxley Act (SOX), offering questions and considerations for the board and management....

  • The Drivers in the Use of Online Whistle-Blowing Reporting Systems. Lowry, Paul Benjamin; Moody, Gregory D.; Galletta, Dennis F.; Vance, Anthony // Journal of Management Information Systems;Summer2013, Vol. 30 Issue 1, p153 

    Online whistle-blowing reporting systems (WBRS) have become increasingly prevalent channels for reporting organizational failures. The Sarbanes-Oxley Act and similar international laws now require firms to establish whistle-blowing (WB) procedures and WBRSs, increasing the importance of WB...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics