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The Effects of Contextual and Wrongdoing Attributes on Organizational Employees’ Whistleblowing Intentions Following Fraud

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  • Shani Robinson
  • Jesse Robertson
  • Mary Curtis

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  • Shani Robinson & Jesse Robertson & Mary Curtis, 2012. "The Effects of Contextual and Wrongdoing Attributes on Organizational Employees’ Whistleblowing Intentions Following Fraud," Journal of Business Ethics, Springer, vol. 106(2), pages 213-227, March.
    • Handle: RePEc:kap:jbuset:v:106:y:2012:i:2:p:213-227
    DOI: 10.1007/s10551-011-0990-y
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    References listed on IDEAS

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    1. Schultz, Jj & Johnson, Da & Morris, D & Dyrnes, S, 1993. "An Investigation Of The Reporting Of Questionable Acts In An International Setting," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 75-103.
    2. Eileen Taylor & Mary Curtis, 2010. "An Examination of the Layers of Workplace Influences in Ethical Judgments: Whistleblowing Likelihood and Perseverance in Public Accounting," Journal of Business Ethics, Springer, vol. 93(1), pages 21-37, April.
    3. Janet P. Near & Terry Morehead Dworkin & Marcia P. Miceli, 1993. "Explaining the Whistle-Blowing Process: Suggestions from Power Theory and Justice Theory," Organization Science, INFORMS, vol. 4(3), pages 393-411, August.
    4. Near, Janet P. & Rehg, Michael T. & Van Scotter, James R. & Miceli, Marcia P., 2004. "Does Type of Wrongdoing Affect the Whistle-Blowing Process?," Business Ethics Quarterly, Cambridge University Press, vol. 14(2), pages 219-242, April.
    5. Brennan, Niamh & Kelly, John, 2007. "A study of whistleblowing among trainee auditors," The British Accounting Review, Elsevier, vol. 39(1), pages 61-87.
    6. Burns, Natasha & Kedia, Simi, 2006. "The impact of performance-based compensation on misreporting," Journal of Financial Economics, Elsevier, vol. 79(1), pages 35-67, January.
    7. Efendi, Jap & Srivastava, Anup & Swanson, Edward P., 2007. "Why do corporate managers misstate financial statements? The role of option compensation and other factors," Journal of Financial Economics, Elsevier, vol. 85(3), pages 667-708, September.
    8. Marcia P. Miceli & Janet P. Near & Charles R. Schwenk, 1991. "Who Blows the Whistle and Why?," ILR Review, Cornell University, ILR School, vol. 45(1), pages 113-130, October.
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    Cited by:

    1. Monica Ramos Montesdeoca & Agustín J. Sánchez Medina & Felix Blázquez Santana, 2019. "Research Topics in Accounting Fraud in the 21st Century: A State of the Art," Sustainability, MDPI, vol. 11(6), pages 1-31, March.
    2. Choo, Lawrence & Grimm, Veronika & Horváth, Gergely & Nitta, Kohei, 2019. "Whistleblowing and diffusion of responsibility: An experiment," European Economic Review, Elsevier, vol. 119(C), pages 287-301.
    3. Jacob M. Rose & Alisa G. Brink & Carolyn Strand Norman, 2018. "The Effects of Compensation Structures and Monetary Rewards on Managers’ Decisions to Blow the Whistle," Journal of Business Ethics, Springer, vol. 150(3), pages 853-862, July.
    4. Sheng-min Liu & Jian-qiao Liao & Hongguo Wei, 2015. "Authentic Leadership and Whistleblowing: Mediating Roles of Psychological Safety and Personal Identification," Journal of Business Ethics, Springer, vol. 131(1), pages 107-119, September.
    5. Hengky Latan & Christian M. Ringle & Charbel Jose Chiappetta Jabbour, 2018. "Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects," Journal of Business Ethics, Springer, vol. 152(2), pages 573-588, October.
    6. Bernardo de Abreu Guelber Fajardo & Ricardo Lopes Cardoso, 2014. "Does the Occasion Justify the Denunciation?: a Multilevel Approach for Brazilian Accountants," Brazilian Business Review, Fucape Business School, vol. 11(5), pages 24-48, October.
    7. Barbara Culiberg & Katarina Katja Mihelič, 2017. "The Evolution of Whistleblowing Studies: A Critical Review and Research Agenda," Journal of Business Ethics, Springer, vol. 146(4), pages 787-803, December.
    8. Dina El-Bassiouny & Amr Kotb & Hany Elbardan & Noha El-Bassiouny, 2023. "To Blow or Not to Blow the Whistle? An Islamic Framework," Journal of Business Ethics, Springer, vol. 187(2), pages 385-404, October.
    9. Muel Kaptein, 2022. "How Much You See Is How You Respond: The Curvilinear Relationship Between the Frequency of Observed Unethical Behavior and The Whistleblowing Intention," Journal of Business Ethics, Springer, vol. 175(4), pages 857-875, February.
    10. Aneka Fahima Sufi & Usman Raja & Arif Nazir Butt, 2024. "Impact of Peer Unethical Behaviors on Employee Silence: The Role of Organizational Identification and Emotions," Journal of Business Ethics, Springer, vol. 190(4), pages 821-839, April.
    11. P. Cassematis & R. Wortley, 2013. "Prediction of Whistleblowing or Non-reporting Observation: The Role of Personal and Situational Factors," Journal of Business Ethics, Springer, vol. 117(3), pages 615-634, October.
    12. Elka Johansson & Peter Carey, 2016. "Detecting Fraud: The Role of the Anonymous Reporting Channel," Journal of Business Ethics, Springer, vol. 139(2), pages 391-409, December.
    13. Lee, Gladys & Xiao, Xinning, 2018. "Whistleblowing on accounting-related misconduct: A synthesis of the literature," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 22-46.
    14. Jingyu Gao & Robert Greenberg & Bernard Wong-On-Wing, 2015. "Whistleblowing Intentions of Lower-Level Employees: The Effect of Reporting Channel, Bystanders, and Wrongdoer Power Status," Journal of Business Ethics, Springer, vol. 126(1), pages 85-99, January.
    15. Derek Dalton & Robin Radtke, 2013. "The Joint Effects of Machiavellianism and Ethical Environment on Whistle-Blowing," Journal of Business Ethics, Springer, vol. 117(1), pages 153-172, September.
    16. Gao, Lei & Brink, Alisa G., 2017. "Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing," Journal of Accounting Literature, Elsevier, vol. 38(C), pages 1-13.
    17. F. Todd DeZoort & Paul D. Harrison, 2018. "Understanding Auditors’ Sense of Responsibility for Detecting Fraud Within Organizations," Journal of Business Ethics, Springer, vol. 149(4), pages 857-874, June.
    18. Joseph F. Brazel & Lorenzo Lucianetti & Tammie J. Schaefer, 2021. "Reporting Concerns About Earnings Quality: An Examination of Corporate Managers," Journal of Business Ethics, Springer, vol. 171(3), pages 435-457, July.
    19. Jing Zhou & Shibin Sheng & Chuang Zhang, 2022. "Deterring Unethical Behaviors in Marketing Channels: The Role of Distributor Whistleblowing," Journal of Business Ethics, Springer, vol. 181(1), pages 97-115, November.
    20. Yu Flora Kuang & Gladys Lee & Bo Qin, 2021. "Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 32-62, March.
    21. Vinson, Jeremy M. & Curtis, Mary B. & Conover, Teresa L. & Chui, Lawrence, 2020. "Ethical relativism in accounting: A cross-cultural examination of the influence of culture and risk taking propensity on ethical decision-making," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
    22. Paul A Griffin & Estelle Y Sun, 2016. "Troublesome Tidings? Investors’ Response to a Wells Notice," Accounting and Finance Research, Sciedu Press, vol. 5(1), pages 1-99, February.
    23. Arabella Mocciaro Li Destri & Anna Minà & Pasquale Massimo Picone, 2024. "Corporate social irresponsibility and stakeholders’ support: evidence from a case study," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(1), pages 37-62, March.
    24. Valentine, Sean & Godkin, Lynn, 2019. "Moral intensity, ethical decision making, and whistleblowing intention," Journal of Business Research, Elsevier, vol. 98(C), pages 277-288.
    25. Assad Tavakoli & Tanya Gibbs & Meysam Manesh, 2024. "The interplay of ethical decision making and legal frameworks for whistleblowing: the UAE example," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(3), pages 447-461, September.

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