The Public Company Whistleblowing Environment: Perceptions of a Wrongful Act and Monetary Attitude

Brink, Alisa G.; Lowe, D. Jordan; Victoravich, Lisa

doi:10.2308/apin-51681

Cited by 33 publications

(28 citation statements)

References 68 publications

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“…However, Stikeleather (2016) only finds a positive influence on internal whistleblowing. Similar results by Brink, Lowe and Victoravich (2017) show that monetary attitude leads to increased whistleblowing intention, although they find no difference between internal and external channels. Rose et al (2018) only find an influence for very high rewards.…”

Section: Fig 2 Overview Of Whistleblowing Laws In Europe and Select supporting

confidence: 53%

Making regulation fit by taking irrationality into account: the case of the whistleblower

Oelrich¹

2019

Bus Res

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Prospect theory describes people as bounded rational decision maker. What sparked widespread discussion after its initial introduction in 1979 is today criticized for lack of applicability. I use the debate about whistleblowing laws to show that prospect theory may be applied prescriptively in economics as a tool to design effective legislation. Whistleblowing is often seen as an important way to uncover fraud, which causes billions of USD in damages annually. I first examine the fragmented legal landscape across Europe, showing that it can be framed as one favoring rewards or the prevention of losses. I conduct an experiment with 39 university students, wherein legislative incentives are evaluated under a prospect theoretical frame in a setting of ambiguity and high stakes. Results suggest that people exhibit the typical s-shaped value function and loss aversion in line with prospect theory. In addition, their intention to whistleblow is more heavily reduced by losses than increased by gains. The study adds to the scarce literature of prospect theory on decisions in ambiguous contexts-as well as to the applicability of the theory as a prescriptive instrument in designing institutional frames. For whistleblowing in particular, a protection-based approach seems most promising.

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Section: Fig 2 Overview Of Whistleblowing Laws In Europe and Select supporting

confidence: 53%

Making regulation fit by taking irrationality into account: the case of the whistleblower

Oelrich¹

2019

Bus Res

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“…The need for a proactive approach to build an environment that prospers whistleblowing culture within the organisation Various literature studies have examined the witnesses' reporting intention and determinants of whistleblowing based on the Near and Miceli study (Brink et al, 2017;Curtis and Taylor, 2009;Mesmer-Magnus and Viswesvaran, 2005). Most of the experiments have collected and experimented the influence of the demographic information and the association with whistleblowing intentions.…”

Section: 3mentioning

confidence: 99%

“…The below list shows the selected components that would be useful to build environment that encourages whistleblowing culture within the organisation. The selected components were constructed based on various academic literature studies (Brink et al, 2017;Erkmen et al, 2014;Gao and Brink, 2017;Near and Miceli, 1985;Rose et al, 2016;Taylor and Curtis, 2013;Wainberg and Perreault, 2016). Table III.…”

Section: 3mentioning

confidence: 99%

Building a bulletproof whistleblowing environment: an accountant’s perspective

Rajeevan¹

2019

AJAR

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Purpose The purpose of this paper is to assess the appropriateness of the factors that contribute to building a better whistleblowing environment and culture within an organisation and provide guidelines on how to build a better whistleblowing environment within an organisation. Design/methodology/approach In total, 592 questionnaires were circulated to 148 accounting firms licensed to carry out statutory audits of public limited companies expecting responses from 4 stakeholders from each entity. Out of the 592 questionnaires, only 148 questionnaires were usable, representing a 25 per cent overall response rate. Findings It is recommended to encourage a proactive whistleblowing environment by encouraging whistleblowing culture among employees of the organisations. However, there is disagreement among the respondents for some of the selected components that contribute to building a better whistleblowing environment and culture within an organisation. Practical implications The findings of this study can be used by the management of the organisations to identify frail areas of whistleblowing initiatives within the organisation and take remedial actions rectify the issues. Authorities can use the findings of the study to implement or amend the existing rules and regulations to encourage whistleblowing. Originality/value This study in contrast to the existing studies on determinants of whistleblowing attributes, provides knowledge on developing components/guidelines to encourage whistleblowing attributes and culture.

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“…Riset ini menunjuk-kan temuan empiris bahwa model struktural dalam bentuk jalur pelaporan internal kepada pimpinan organisasi memicu keberanian pengungkap aib untuk meniup peluit kecurangan. Brink, Cereola, & Menk (2015) dan Brink, Lowe, & Victoravich (2017) memeriksa perbedaan antara saluran pelaporan internal yang dibentuk untuk menanggapi SOX dan saluran pelaporan eksternal yang disediakan oleh Undang-Undang Reformasi dan Perlindungan Konsumen Dodd-Frank Wall Street (United States of America, 2010). Kemangkusan jalur pelaporan dengan tanpa identitas akan menghilangkan konsekuensi negatif yang akan diterima para pengungkap aib kecurangan.…”

Section: Mean Square Sigunclassified