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  1. How Much You See Is How You Respond: The Curvilinear Relationship Between the Frequency of Observed Unethical Behavior and The Whistleblowing Intention.Muel Kaptein - forthcoming - Journal of Business Ethics:1-19.
    This article uses a sample of 3076 employees working in the USA to examine the relationship between the frequency of unethical behavior that employees observe in their organization and their intention to whistleblow. The results confirm the expected curvilinear relationship based on the Focus Theory of Normative Conduct. This relationship is a combination of a diminishing negative relationship between the frequency of observed unethical behavior and the intention to whistleblow internally and a linear positive relationship between the frequency of observed (...)
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  • Categorization of Whistleblowers Using the Whistleblowing Triangle.Nadia Smaili & Paulina Arroyo - 2019 - Journal of Business Ethics 157 (1):95-117.
    In view of recent studies that identified certain interest groups as potential whistleblowers, we propose an integrative conceptual framework to examine whistleblower behavior by whistleblower type. The framework, dubbed the whistleblowing triangle, is modeled on the fraud triangle and is comprised of three factors that condition the act of whistleblowing: pressure, opportunity, and rationalization. For a rich examination, we use a qualitative research framework to analyze 11 whistleblowing cases of corporate financial statement fraud in Canada that were publicly denounced between (...)
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  • Concern for the Transgressor’s Consequences: An Explanation for Why Wrongdoing Remains Unreported.Saera R. Khan & Lauren C. Howe - forthcoming - Journal of Business Ethics:1-20.
    In the aftermath of shocking workplace scandals, people are often baffled when individuals within the organization were aware of clear-cut wrongdoing yet did not inform authorities. The current research suggests that moral concern for the suffering that a transgressor might face if a crime were reported is an under-recognized, powerful force that shapes whistleblowing in organizations, particularly when transgressors are fellow members of a highly entitative group. Two experiments show that group entitativity heightens concern about possible consequences that the transgressor (...)
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  • On the Willingness to Report and the Consequences of Reporting Research Misconduct: The Role of Power Relations.Serge P. J. M. Horbach, Eric Breit, Willem Halffman & Svenn-Erik Mamelund - 2020 - Science and Engineering Ethics 26 (3):1595-1623.
    While attention to research integrity has been growing over the past decades, the processes of signalling and denouncing cases of research misconduct remain largely unstudied. In this article, we develop a theoretically and empirically informed understanding of the causes and consequences of reporting research misconduct in terms of power relations. We study the reporting process based on a multinational survey at eight European universities. Using qualitative data that witnesses of research misconduct or of questionable research practices provided, we aim to (...)
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  • Authentic Leadership and Whistleblowing: Mediating Roles of Psychological Safety and Personal Identification.Sheng-min Liu, Jian-Qiao Liao & Hongguo Wei - 2015 - Journal of Business Ethics 131 (1):107-119.
    The issues of organizational wrongdoing damage organizational performance and limit the development of organizations. Although organizational members may know the wrongdoing and have the opportunity to blow the whistle, they would keep silent because of the interpersonal risks. However, leaders can play an important role in shaping employee whistleblowing. This study focuses on discovering the mechanisms of how authentic leaders influence employee whistleblowing with a sample from China. Results demonstrate that authentic leadership is positively related to internal whistleblowing. Team psychological (...)
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  • Are There Gender Differences When Professional Accountants Evaluate Moral Intensity for Earnings Management?Tara J. Shawver & Lynn H. Clements - 2015 - Journal of Business Ethics 131 (3):557-566.
    Gender differences in ethical evaluations may vary across types of behaviors. This controlled experiment explores gender differences in ethical evaluations, moral judgment, moral intentions, and moral intensity evaluations by surveying a group of professional accountants to elicit their views on a common earnings management technique. We find that there are no significant differences between male and female professional accountants when they make an ethical evaluation involving earnings management by shipping product early to meet a quarterly bonus. Both male and female (...)
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  • To Blow or Not to Blow the Whistle: The Role of Rationalization in the Perceived Seriousness of Threats and Wrongdoing.Hengky Latan, Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour - forthcoming - Journal of Business Ethics:1-19.
    Whistleblowers who need to decide whether or not they should report wrongdoing usually experience several anxieties and pressures before making a final decision. As whistleblowers continue to attract the attention of a wide range of stakeholders, more research is necessary to understand the effects of the perceived seriousness of threats and perceived seriousness of wrongdoing, as well as the effect of the rationalization process on the intention to blow the whistle. We make the original proposal that the rationalization process can (...)
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  • The Motivations of External Whistleblowers and Their Impact on the Intention to Blow the Whistle Again.Heungsik Park & David Lewis - 2019 - Business Ethics: A European Review 28 (3):379-390.
    Business Ethics: A European Review, EarlyView.
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  • Internally Reporting Risk in Financial Services: An Empirical Analysis.Cormac Bryce, Thorsten Chmura, Rob Webb, Joel Stiebale & Carly Cheevers - 2019 - Journal of Business Ethics 156 (2):493-512.
    The enduring failure of financial institutions to identify and deal with risk events continues to have serious repercussions, whether in the form of small but significant losses or major and potentially far-reaching scandals. Using a mixed-methods approach that combines an innovative version of the classic dictator game to inform prosocial tendencies with the survey-based Theory of Planned Behaviour, we examine the risk-escalation behaviour of individuals within a large financial institution. We discover evidence of purely selfish behaviour that explains the lack (...)
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  • A Dual-Processing Model of Moral Whistleblowing in Organizations.Logan L. Watts & M. Ronald Buckley - 2017 - Journal of Business Ethics 146 (3):669-683.
    A dual-processing model of moral whistleblowing in organizations is proposed. In this theory paper, moral whistleblowing is described as a unique type of whistleblowing that is undertaken by individuals that see themselves as moral agents and are primarily motivated to blow the whistle by a sense of moral duty. At the individual level, the model expands on traditional, rational models of whistleblowing by exploring how moral intuition and deliberative reasoning processes might interact to influence the whistleblowing behavior of moral agents. (...)
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  • Detecting Fraud: The Role of the Anonymous Reporting Channel.Elka Johansson & Peter Carey - 2016 - Journal of Business Ethics 139 (2):391-409.
    The purpose of this paper is to examine whether anonymous reporting channels are effective in detecting fraud against companies. Fraud, which comprises predominantly asset misappropriation, represents a key operational risk and a major cost to organisations. The fraud triangle provides a framework for developing our understanding of how ARCs can increase detection of fraud. Using publicly listed company survey data collected by KPMG in Australia—where ARCs are not mandated—we find a positive association between ARCs and reported fraud. These results indicate (...)
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  • Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects.Hengky Latan, Christian M. Ringle & Charbel Jose Chiappetta Jabbour - 2018 - Journal of Business Ethics 152 (2):573-588.
    Our study contributes by providing new insights into the relationship between the individual levels of the antecedents and how the intention of whistleblowing is moderated by perceived organizational support, team norms, and perceived moral intensity. In this paper, we argue that the intention of both internal and external whistleblowing depends on the individual-level antecedents [attitudes toward whistleblowing, perceived behavioral control, independence commitment, personal responsibility for reporting, and personal cost of reporting ] and is moderated by POS, TNs, and PMI. The (...)
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  • The Evolution of Whistleblowing Studies: A Critical Review and Research Agenda.Barbara Culiberg & Katarina Katja Mihelič - 2017 - Journal of Business Ethics 146 (4):787-803.
    Whistleblowing is a controversial yet socially significant topic of interest due to its impact on employees, organizations, and society at large. The purpose of this paper is to integrate knowledge of whistleblowing with theoretical advancements in the broader domain of business ethics to propose a novel approach to research and practice engaged in this complex phenomenon. The paper offers a conceptual framework, i.e., the wheel of whistleblowing, that is developed to portray the different features of whistleblowing by applying the whistleblower’s (...)
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