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We are thankful for the valuable comments of participants at the Waterloo 1st Biennial Symposium on Accounting Ethics, the 2012 ABO Meeting in Atlanta, and the 17th Annual Ethics Research Symposium in Washington, DC.
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.
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- Whistleblowing Intentions of Lower-Level Employees: The Effect of Reporting Channel, Bystanders, and Wrongdoer Power Status
- Springer Netherlands
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