The Effects of Contextual and Wrongdoing Attributes on Organizational Employees’ Whistleblowing Intentions Following Fraud |
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Authors: | Shani N Robinson Jesse C Robertson Mary B Curtis |
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Institution: | (1) Department of Accounting, College of Business Administration, Sam Houston State University, SHSU Box 2056, Huntsville, TX 77341-2056, USA;(2) Department of Accounting, College of Business, University of North Texas, 1155 Union Circle, #305219, Denton, TX 76203, USA |
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Abstract: | Recent financial fraud legislation such as the Dodd–Frank Act and the Sarbanes–Oxley Act (U.S. House of Representatives, Dodd-Frank
Wall Street Reform and Consumer Protection Act of 2010, H.R. 4173], 2010; U.S. House of Representatives, The Sarbanes–Oxley Act of 2002, Public Law 107-204 H.R. 3763], 2002) relies heavily on whistleblowers for enforcement, and offers protection and incentives for whistleblowers. However, little
is known about many aspects of the whistleblowing decision, especially the effects of contextual and wrongdoing attributes
on organizational members’ willingness to report fraud. We extend the ethics literature by experimentally investigating how
the nature of the wrongdoing and the awareness of those surrounding the whistleblower can influence whistleblowing. As predicted,
we find that employees are less likely to report: (1) financial statement fraud than theft; (2) immaterial than material financial
statement fraud; (3) when the wrongdoer is aware that the potential whistleblower has knowledge of the fraud; and (4) when
others in addition to the wrongdoer are not aware of the fraud. Our findings extend whistleblowing research in several ways.
For instance, prior research provides little evidence concerning the effects of fraud type, wrongdoer awareness, and others’
awareness on whistleblowing intentions. We also provide evidence that whistleblowing settings represent an exception to the
well-accepted theory of diffusion of responsibility. Our participants are professionals who represent the likely pool of potential
whistleblowers in organizations. |
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