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

Verfasser / Beitragende:
[Jingyu Gao, Robert Greenberg, Bernard Wong-On-Wing]
Ort, Verlag, Jahr:
2015
Enthalten in:
Journal of Business Ethics, 126/1(2015-01-01), 85-99
Format:
Artikel (online)
ID: 605484643
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024 7 0 |a 10.1007/s10551-013-2008-4  |2 doi 
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245 0 0 |a Whistleblowing Intentions of Lower-Level Employees: The Effect of Reporting Channel, Bystanders, and Wrongdoer Power Status  |h [Elektronische Daten]  |c [Jingyu Gao, Robert Greenberg, Bernard Wong-On-Wing] 
520 3 |a 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. 
540 |a Springer Science+Business Media Dordrecht, 2014 
690 7 |a Whistleblowing  |2 nationallicence 
690 7 |a Bystander effect  |2 nationallicence 
690 7 |a Reporting channel  |2 nationallicence 
690 7 |a Sarbanes-Oxley  |2 nationallicence 
700 1 |a Gao  |D Jingyu  |u Renmin University of China, Beijing, China  |4 aut 
700 1 |a Greenberg  |D Robert  |u Washington State University, Pullman, WA, USA  |4 aut 
700 1 |a Wong-On-Wing  |D Bernard  |u Washington State University, Pullman, WA, USA  |4 aut 
773 0 |t Journal of Business Ethics  |d Springer Netherlands  |g 126/1(2015-01-01), 85-99  |x 0167-4544  |q 126:1<85  |1 2015  |2 126  |o 10551 
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950 |B NATIONALLICENCE  |P 700  |E 1-  |a Gao  |D Jingyu  |u Renmin University of China, Beijing, China  |4 aut 
950 |B NATIONALLICENCE  |P 700  |E 1-  |a Greenberg  |D Robert  |u Washington State University, Pullman, WA, USA  |4 aut 
950 |B NATIONALLICENCE  |P 700  |E 1-  |a Wong-On-Wing  |D Bernard  |u Washington State University, Pullman, WA, USA  |4 aut 
950 |B NATIONALLICENCE  |P 773  |E 0-  |t Journal of Business Ethics  |d Springer Netherlands  |g 126/1(2015-01-01), 85-99  |x 0167-4544  |q 126:1<85  |1 2015  |2 126  |o 10551