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

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  • Jingyu Gao
  • Robert Greenberg
  • Bernard Wong-On-Wing

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, 2009 ), 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. Copyright Springer Science+Business Media Dordrecht 2015

Suggested Citation

  • 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.
    • Handle: RePEc:kap:jbuset:v:126:y:2015:i:1:p:85-99
    DOI: 10.1007/s10551-013-2008-4
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    Cited by:

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    6. Trevor M. Spoelma & Nitya Chawla & Aleksander P. J. Ellis, 2021. "If You Can’t Join ‘Em, Report ‘Em: A Model of Ostracism and Whistleblowing in Teams," Journal of Business Ethics, Springer, vol. 173(2), pages 345-363, October.
    7. 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.
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    9. Charles Guandaru Kamau & Samuel Nduati Kariuki & David Nandasaba Musuya, 2017. "Exploring the Motivation behind Leakage of Internal Audit Reports (Whistle Blowing) in the Public Sector in Kenya," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(3), pages 48-57, July.
    10. Nor Aishah Mohd Ali & Zaleha Mahat & Zaharah Abdullah & Siti Aisyah Basri & Norhanizah Johari, 2023. "Empowering Whistleblowing Policy within Public Listed Companies: Current Practice in Malaysia," Information Management and Business Review, AMH International, vol. 15(3), pages 486-496.
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    13. Feiyan Chen & Shengmin Liu, 2023. "Personality Traits and Whistleblowing on Twitter: The Moderating Roles of Moral Identity and Politics Perceptions," International Journal of Business and Management, Canadian Center of Science and Education, vol. 18(1), pages 117-117, February.
    14. Jawad Khan & Imran Saeed & Muhammad Zada & Amna Ali & Nicolás Contreras-Barraza & Guido Salazar-Sepúlveda & Alejandro Vega-Muñoz, 2022. "Examining Whistleblowing Intention: The Influence of Rationalization on Wrongdoing and Threat of Retaliation," IJERPH, MDPI, vol. 19(3), pages 1-20, February.
    15. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2021. "To Blow or Not to Blow the Whistle: The Role of Rationalization in the Perceived Seriousness of Threats and Wrongdoing," Journal of Business Ethics, Springer, vol. 169(3), pages 517-535, March.
    16. Grimm, Veronika & Choo, Lawrence & Horvath, Gergely & Nitta, Kohei, 2016. "Whistleblowing and Diffusion of Responsibility: An Experimental Investigation," VfS Annual Conference 2016 (Augsburg): Demographic Change 145781, Verein für Socialpolitik / German Economic Association.
    17. Alleyne, Philmore & Haniffa, Roszaini & Hudaib, Mohammad, 2019. "Does group cohesion moderate auditors’ whistleblowing intentions?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 34(C), pages 69-90.
    18. 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.
    19. Peipei Pan & Chris Patel, 2024. "Do Internal Auditors Make Consistent Ethical Judgments in English and Chinese in Reporting Wrongdoing?," Journal of Business Ethics, Springer, vol. 194(2), pages 433-453, October.
    20. Brink, Alisa G. & Eller, C. Kevin & Gao, Lei, 2021. "He wouldn't, but I would: The effects of pronoun-induced language vividness in whistleblowing policies," Advances in accounting, Elsevier, vol. 54(C).
    21. 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.
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    23. Fangjun Xiao & Bernard Wong-On-Wing, 2022. "Employee Sensitivity to the Risk of Whistleblowing via Social Media: The Role of Social Media Strategy and Policy," Journal of Business Ethics, Springer, vol. 181(2), pages 519-542, November.

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