Perception of Internal Controls Helps Explain Whistleblowing

Scheetz, Andrea M.; Smalls, Tonya D. W.; Wall, Joseph; Wilson, Aaron B.

doi:10.1177/08997640211017665

Cited by 7 publications

(5 citation statements)

References 45 publications

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“…The control mechanism ensures that the behavior of lecturers and students is in accordance with the ethics they hold, so there is no need for a whistleblower. Nawawi and Salin (2016), Scheetz et al (2021);Istiyawati Rahayu (2015) found that the internal control system had no effect on the intention to become a whistleblower. If there are no influence is found between the variables studied, this may be due to variations in the relationship of variables from independent variables to intervening variables (Widhiarso, 2010).…”

Section: Hypothesis Testingmentioning

confidence: 99%

Could Personality, Characteristics of Violations, and Perceptions of the Organizational Environment Be a Factor Driving the Whistleblowing Intention?

Hastuti,

Indarto,

Claudia

2023

Business: Theory and Practice

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The objective of this paper is to examine the effect of personality, perceptions of the organizational environment, and characteristics of violations on the whistleblowing intention in educational institutions. This study is expected to contribute to the management of higher education to protect their organization from fraud. Personality variable has three proxies, namely perceptions of reporting costs, locus of control, and organizational commitment. The organizational environment perception has 3 proxies, namely the perception of the internal control system, organizational climate and organizational support, while the characteristics of fraud are proxied by the status of the violation and the seriousness of the violation. The participants of this study were lecturers in universities in Semarang. The data were collected from the surveys using random sampling method. Questionnaires on whistleblowing were distributed to lecturers and we get 100 participants. The data was processed use a multiple linear regression with SPSS software. The result of this study showed that the organizational climate and the seriousness of the violation positively affected the whistleblowing intention. Meanwhile, the organizational commitment, perception of the cost of violations, internal locus of control, organizational support, the internal control system and the status of the violation did not significantly affect the whistleblowing intention.

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Section: Hypothesis Testingmentioning

confidence: 99%

Could Personality, Characteristics of Violations, and Perceptions of the Organizational Environment Be a Factor Driving the Whistleblowing Intention?

Hastuti,

Indarto,

Claudia

2023

Business: Theory and Practice

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“…in nonprofit organizations, perception of control activities and monitoring activities significantly mediates the relationship between organization type and whistleblowing intentions. (24). Based on this explanation, the hypothesis is formulated as follows: H4: Internal control has a positive effect on whistleblowing intentions.…”

Section: Organization Environmentmentioning

confidence: 99%

The Driven Factor of Whistlelower’s Intention Using Whistleblowing Systems

Hastuti,

Sanjaya,

Setianto

2023

2023 IEEE International Conference on E-Business Engineering (ICEBE)

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Fraud cases which have become a global issue mostly arise due to fraud by key personnel within the organization, and fraud cases are open due to the role of internal whistleblowers. Higher education is believed to be the guardian of the truth, but there is a lack of a system to channel the truth within. Therefore, it is needed to develop whistleblowing system. However even if there is such a system, the reluctance of a person to use the system is still a problem. Having said that, this research focused on the driven factor of Whistleblower's Intention. The research data is processed by regression analytic method to find the relation among six factors that drive the intention of the whistleblower to use the system. The research found that locus of control, legal protection and perceived seriousness of violation have positive effect on whistleblower's intention to use whistleblowing systems.

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“…Iwai (2021) found that fear of retaliation has a mediating role in the effect of peer ethical behavior on whistleblowing intentions in organizations. Scheetz et al, (2021) discussed the relationship between perceived power of internal control and whistleblowing intentions in non-profit and operating organizations. In conclusion, he stated that the use of an anonymous website for whistleblowing in a non-profit organization may require additional attention and resources if employees in nonprofit organizations use this medium to the extent that it is used in a for-profit organization.…”

Section: Studies In the Literature On Whistleblowingmentioning

confidence: 99%

Examining Online Comments of Employee Through The Concept of External Whistleblowing: A Study on Restaurants

ÇETİNEL,

MAZAN,

ÇATIR

2023

OPUS JSR

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The concept of whistleblowing is very important in revealing all illegal behaviors and negative actions in businesses. Those who disclose these events are called whistleblowers. Whistleblowing has become an increasingly important concept in recent years. The aim of this study is to determine the negative behaviors experienced in restaurant businesses, and to determine the attitudes and behaviors of employees and managers against these negative actions. In this context, this study used employee platform websites to examine employee feedback. The US-based company has had a platform where users can write reviews of companies and job opportunities since 2008. Employees can express their views and feedback about the organization on this platform. 1.250 restaurant reviews in English with searchable comments have been uploaded to the platform. These restaurants have been evaluated for unethical acts such as low pay and overtime, illegal negligence and policies, psychological violence, harassment and discrimination, workplace safety, mismanagement and theft. According to the results obtained, those working in restaurants are exposed to these whistleblowing categories. Employees mostly complain about poor management and lack of support from managers and therefore use external disclosure channels.

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Perception of Internal Controls Helps Explain Whistleblowing

Cited by 7 publications

References 45 publications

Could Personality, Characteristics of Violations, and Perceptions of the Organizational Environment Be a Factor Driving the Whistleblowing Intention?

Could Personality, Characteristics of Violations, and Perceptions of the Organizational Environment Be a Factor Driving the Whistleblowing Intention?

The Driven Factor of Whistlelower’s Intention Using Whistleblowing Systems

Examining Online Comments of Employee Through The Concept of External Whistleblowing: A Study on Restaurants

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