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Journal of Business Ethics

, Volume 126, Issue 1, pp 85–99 | Cite as

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

  • Jingyu GaoEmail author
  • Robert Greenberg
  • Bernard Wong-On-WingEmail author
Article

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.

Keywords

Whistleblowing Bystander effect Reporting channel Sarbanes-Oxley 

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Copyright information

© Springer Science+Business Media Dordrecht 2014

Authors and Affiliations

  1. 1.Renmin University of ChinaBeijingChina
  2. 2.Washington State UniversityPullmanUSA

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