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  1. 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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  • The Potential Use of Sociological Perspectives for Business Ethics Teaching.Johannes Brinkmann - 2019 - Journal of Business Ethics 156 (1):273-287.
    This paper investigates the potential contribution of sociological perspectives for business ethics teaching. After a brief and selective literature review, the paper suggests starting with sociological thinking and three aspects of it: sociological concepts, sociological imagination, and postponed judgment. After presenting two short case teaching stories and three sociological concepts or frameworks, the potential inspiration value of a sociological checklist for analysing or diagnosing business ethics cases is tried out. As an open ending, some short final suggestions are made for (...)
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  • Social Media as a Form of Virtual Whistleblowing: Empirical Evidence for Elements of the Diamond Model.Hengky Latan, Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour - forthcoming - Journal of Business Ethics.
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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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  • ‘Whistleblowing Triangle’: Framework and Empirical Evidence.Hengky Latan, Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour - 2019 - Journal of Business Ethics 160 (1):189-204.
    This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle, in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big 4 companies operating in Indonesia. The results (...)
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  • What’s in It for Me? An Examination of Accounting Students’ Likelihood to Report Faculty Misconduct.Joanne C. Jones, Gary Spraakman & Cristóbal Sánchez-Rodríguez - 2014 - Journal of Business Ethics 123 (4):645-667.
    Since there are so few controls over detecting and preventing faculty misconduct, one of the most common ways in which it is discovered is through student reports. Given the importance of student reports in bringing to light faculty’s ethical lapses, this paper seeks to understand what factors influence students’ likelihood to report faculty misconduct. We develop an empirical model that integrates the decision process of the Prosocial Organizational Behavior Model with insights from the emotional perspective on whistleblowing. Specifically, we use (...)
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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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  • Whistleblowing as a Protracted Process: A Study of UK Whistleblower Journeys.Arron Phillips & Wim Vandekerckhove - 2019 - Journal of Business Ethics 159 (1):201-219.
    This paper provides an exploration of whistleblowing as a protracted process, using secondary data from 868 cases from a whistleblower advice line in the UK. Previous research on whistleblowing has mainly studied this phenomenon as a one-off decision by someone perceiving wrongdoing within an organisation to raise a concern or to remain silent. Earlier suggestions that whistleblowing is a process and that people find themselves inadvertently turned into whistleblowers by management responses, have not been followed up by a systematic study (...)
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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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