An Examination of the Layers of Workplace Influences in Ethical Judgments: Whistleblowing Likelihood and Perseverance in Public Accounting
Journal of Business Ethics 93 (1):21-37 (2010)
AbstractWe employ a Layers of Workplace Influence theory to guide our study of whistleblowing among public accounting audit seniors. Specifically, we examine professional commitment, organizational commitment versus colleague commitment (locus of commitment), and moral intensity of the unethical behavior on two measures of reporting intentions: likelihood of reporting and perseverance in reporting. We find that moral intensity relates to both reporting intention measures. In addition, while high levels of professional identity increase the likelihood that an auditor will initially report an observed violation, the auditor's commitment to the organization drives perseverance in reporting. Results may assist organizations and researchers in their understanding of antecedents to whistleblowing as a form of corporate governance and of the effect of these antecedents on whistleblowing perseverance
Similar books and articles
Whistleblowing and management accounting: An approach. [REVIEW]Stephen E. Loeb & Suzanne N. Cory - 1989 - Journal of Business Ethics 8 (12):903 - 916.
What’s in it for Me? An Examination of Accounting Students’ Likelihood to Report Faculty Misconduct.Joanne C. Jones, Gary Spraakman & Cristóbal Sánchez-Rodríguez - 2014 - Journal of Business Ethics 123 (4):645-667.
Ethical judgments on selected accounting issues: An empirical study. [REVIEW]Keith G. Stanga & Richard A. Turpen - 1991 - Journal of Business Ethics 10 (10):739 - 747.
Instytucjonalizacja whistleblowingu w firmie jako wyzwanie etyczne.Anna Lewicka-Strzałecka - 2014 - Diametros 41:77-98.
Ethics Management in Public Relations: Practitioner Conceptualizations of Ethical Leadership, Knowledge, Training and Compliance.Seow Ting Lee & I.-Huei Cheng - 2012 - Journal of Mass Media Ethics 27 (2):80 - 96.
Whistleblowing and the Bioethicist’s Public Obligations.D. Robert Macdougall - 2014 - Cambridge Quarterly of Healthcare Ethics 23 (4):431-442.
Ethical judgment and whistleblowing intention: Examining the moderating role of locus of control. [REVIEW]Randy K. Chiu - 2003 - Journal of Business Ethics 43 (1-2):65-74.
Dissenting Discourse: Exploring Alternatives to the Whistleblowing/Silence Dichotomy. [REVIEW]Hayden Teo & Donella Caspersz - 2011 - Journal of Business Ethics 104 (2):237-249.
An examination of the perceived impact of flexible work arrangements on professional opportunities in public accounting.Jeffrey R. Cohen & Louise E. Single - 2001 - Journal of Business Ethics 32 (4):317 - 328.
Generation Y’s Ethical Ideology and Its Potential Workplace Implications.Rebecca A. VanMeter, Douglas B. Grisaffe, Lawrence B. Chonko & James A. Roberts - 2013 - Journal of Business Ethics 117 (1):93-109.
Ethical Decision-Making of Accounting Students: Evidence from an Australian Setting.Shireenjit Johl, Beverley Jackling & Grace Wong - 2012 - Journal of Business Ethics Education 9:51-78.
Whistleblowing and Organizational Social Responsibility: A Global Assessment.Wim Vandekerckhove - 2006 - Ashgate.
Organizational influences on individual ethical behavior in public accounting.Paul J. Schlachter - 1990 - Journal of Business Ethics 9 (11):839 - 853.
Added to PP
Historical graph of downloads
Citations of this work
The Evolution of Whistleblowing Studies: A Critical Review and Research Agenda.Barbara Culiberg & Katarina Katja Mihelič - 2017 - Journal of Business Ethics 146 (4):787-803.
Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects.Hengky Latan, Christian M. Ringle & Charbel Jose Chiappetta Jabbour - 2018 - Journal of Business Ethics 152 (2):573-588.
The Impact of Financial Incentives and Perceptions of Seriousness on Whistleblowing Intention.Paul Andon, Clinton Free, Radzi Jidin, Gary S. Monroe & Michael J. Turner - 2018 - Journal of Business Ethics 151 (1):165-178.
The Role of Ethical Leadership Versus Institutional Constraints: A Simulation Study of Financial Misreporting by CEOs. [REVIEW]Stephen Chen - 2010 - Journal of Business Ethics 93 (S1):33-52.
Prediction of Whistleblowing or Non-reporting Observation: The Role of Personal and Situational Factors. [REVIEW]P. G. Cassematis & R. Wortley - 2013 - Journal of Business Ethics 117 (3):615-634.
References found in this work
Organizational dissidence: The case of whistle-blowing. [REVIEW]Janet P. Near & Marcia P. Miceli - 1985 - Journal of Business Ethics 4 (1):1 - 16.
Whistleblowing in Organizations: An Examination of Correlates of Whistleblowing Intentions, Actions, and Retaliation.Jessica R. Mesmer-Magnus & Chockalingam Viswesvaran - 2005 - Journal of Business Ethics 62 (3):277-297.
Predictors of external whistleblowing: Organizational and intrapersonal variables. [REVIEW]Randi L. Sims & John P. Keenan - 1998 - Journal of Business Ethics 17 (4):411-421.
Anonymity and whistleblowing.Frederick A. Elliston - 1982 - Journal of Business Ethics 1 (3):167 - 177.
A Model of Ethical Decision Making: The Integration of Process and Content.Roselie McDevitt, Catherine Giapponi & Cheryl Tromley - 2006 - Journal of Business Ethics 73 (2):219-229.