Boosting Propensity to Blow the Whistle: The Effect of Reporting Models and Retaliation: An Experimental Approach

DOI

10.2991/aebmr.k.220304.001How to use a DOI?

Keywords

Whistleblowing Reporting Models; Whistleblowing Reporting Channels; Retaliation; Whistleblowing Intention

Abstract

This study aims to empirically examines the phenomenon about the influence of reporting models (structural and reward model), reporting channels (anonymous and non-anonymous), and retaliation on someone propensity to blow the whistle (PBW).The data obtained by true experimental research methods which participants act as senior accountant in the company. Subject in this study are 69 auditing students who received 4 different treatments. The results show that level of retaliation has negative influence on someone PBW. Non-anonymous reporting channel (NARC) and reward models (RM) are effective to encourage whistleblowing (WB) intention in conditions of low level of retaliation. However, anonymous reporting channel (RC) and structural model are effective to encourage WB intention in conditions of high level of retaliation.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Kevin Henrico
AU  - Tertiarto Wahyudi
AU  - Mukhtaruddin
AU  - Sohibul Imam
PY  - 2022
DA  - 2022/03/08
TI  - Boosting Propensity to Blow the Whistle: The Effect of Reporting Models and Retaliation: An Experimental Approach
BT  - Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)
PB  - Atlantis Press
SP  - 1
EP  - 10
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220304.001
DO  - 10.2991/aebmr.k.220304.001
ID  - Henrico2022
ER  -