Professional Documents
Culture Documents
Limitation :
First, because our data
were obtained from
undergraduate students in
a local university in
Hong Kong, the findings
may have limited
generalisability. Second,
the ethical vignettes were
brief and hypothetical
and the respondents may
have behaved differently
in real-life situations that
involve wider personal,
social and organisational
contexts and more
anticipated confrontation.
19 D. Jordan An Variabel 1. Variabel independen : Participants were Descriptive statistic 1. participants
Lowe, Kelly Examination of dependen: The fully crossed design evening Masters of and Correlation perceived lower
R. Pope, Financial Sub- Reporting uses sub- Business Analyses. personal
Janet A. certification Intentions, certification(absent or Administration a) Personal responsibility and
Samuels and Timing of Personal present) and timing of (MBA) students responcibility reporting intentions
(2014) Fraud Responsibility, report (already filed or from a major and management when the
Discovery on Management notyet filed with the SEC) university in the responcibility transgressor sub-
Employee Responsiveness The participants’ task was United States. A using Analysis- certified compared to
Whistleblowin Variabel to provide their total of 76 of-Variance when sub-
g Reporting independen: whistleblowing reporting participants (ANOVA). certification was
Intentions Sub- intentions either using an completed the case b) Reporting absent.
certification, anonymous company instrument intention using 2. our results indicate
Timing of hotline or via the internal Analysis-of- that the timing of
Fraud auditor. Covariance when the fraud is
Discovery (ANCOVA). discovered does not
2. Variabel dependen:
influence
a) Reporting intention: whistleblowing
Given the reporting intentions.
options discussed 3. the intention of
above, participants rolling down the
were asked, ‘‘How (sub)certification
likely is it that you process to senior
would proactively self- managers is to
report this instance of increase
questionable behavior accountability and
to the internal auditors deter potential fraud,
(alternatively to an our study suggests
anonymous telephone that this process may
ethics hotline?)’’ have the unintended
Participants responded consequence of
to this measure using a reducing
seven-point scale whistleblowing
anchored by one 4. sub-certification had
(‘‘very unlikely’’) and the effect of
seven (‘‘very likely’’). lessening the
b) Personal perceived seriousness
responcibility: we and ethicality of the
asked participants to act.
assess the ‘‘personal
responsibility (duty or Limitation :
obligation) of the 1. consistent with a
assistant purchasing large body of prior
manager to report the research, we utilized
questionable act an experimental
discussed in the case.’’ approach with
Participants responded participants
on a ninepoint scale responding to a
with endpoints of one hypothetical incident
‘‘very low’’ and nine rather than the
‘‘very high.’’ occurrence of an
c) Management actual wrongdoing.
responsive: we asked 2. A second limitation
participants, ‘‘Imagine is to note that we
that the questionable measured reporting
behavior described in intention as a proxy
the case was reported for actual
to the internal auditors whistleblowing
(through an behavior.
anonymous telephone 3. A third limitation
ethics hotline). Please relates to our use of
indicate the likelihood evening MBA
that the questionable students as
behavior will be participants
thoroughly
investigated.’’
Participants responded
on a nine-point scale
with endpoints of one
‘‘very unlikely’’ and
nine ‘‘very likely.’’
20 Sunday Felix Effects of 1) Variabel The questions were closed 1. Simple random Descriptive statistics 1. organizational
Taiwo (2015) Whistle dependen: ended on a five point sampling and Correlations whistle blowing
Blowing practice and Likert scale. techniques were were used to analyze policies aim to
Practices on performance used to select data. identify channels and
Organizational in public the respondents procedures so as to
Performance in sector. whereby the raise concern about
the Nigerian 2) Variabel employees were organizational
Public independen: randomly practices. It implies
whistleblowi selected. that whistle blowing
Sector:
ng policies, 2. sample size of policies has a
Empirical
protections 700 are significant positive
Facts from
of employees of relationship with
selected Local
whistleblow selected local practice in the public
Government in
ers, governments in sector.
Lagos & Ogun
disclosure of Lagos & Ogun 2. protections of
State
unethical State. whistle-blowers from
practices retaliation have a
significant positive
relationship with
performance in the
public sector.
3. positive relationship
between disclosure
of unethical practices
and performance in
the public sector.
Limitation:
this study only examines
the public sector with the
distribution of
questionnaires
21 Adane Wudu Auditor Variabel The research evidence was Multi-stage Data collected using The survey results
(2014) responcibility dependen: gathered by using both sampling represents questionnaire revealed that overall,
and fraud Auditor’s fraud close-ended and open- form of cluster analyzed through external auditors had a
detection: In detection ended questionnaires. The sampling in which descriptive statistics, positive perception of
Ethiopian capabilities questionnaires were larger clusters are frequency certification, practical
private audit Variabel structured based on those further subdivided distribution, experience, training,
firms independen: used by (Prawitt et al. into smaller, more correlation and logit audit fee, and
auditor 2009, and Mui 2010).With targeted groupings Regression using independence.
certification, regard to the close- ended for the purposes of Statistical Package
training, questions, the respondents surveying. A sample for the Social Limitation : This study
practical were asked to indicate of 150 auditors Scientists (SPSS). is confined within the
experience, their level of agreement on realm of the
audit fee size, a five point Likert scale responsibility of audit
independence with the following ratings. firms in relation to fraud
Strongly agree (SA; or 5), detection in Ethiopia
agree (A; or 4), neutral (N; particularly, those
or 3), disagree (D; or 2), external audit firms
and strongly disagree (SD; working in Addis Ababa.
or 1).
22 Mohammad Motivational 1) Variabel All scale items for A convenience The measurement 1) It was revealed that
Reza Antecedents of dependen: personality traits, ethical sampling approach model was proposed personality traits
Jalilvand, Whistle- intention of position, cultural was utilized to and analyzed with positively influence
Simin Blowing in whistleblow orientation, and intention collect the required Iranian employees whistle-blowing
Nasrolahi Iranian Public ing of whistle-blowing were sample. Sample size and tested behaviour in Iranian
Vosta, Ali Service 2) Variabel assessed by a 5-point is 287 employees simultaneously public service
Yasini Organizations independen: Likert scale, with 1 who work in three utilizing SPSS 22 organizations
(2017) personality showing strongly disagree anonymous public and AMOS 8.54. 2) Individual item
traits, ethical and 5 showing strongly service analysis also shows
position, and agree. organizations in that the ethical
cultural Tehran, Iran. position is an
the personality traits were
orientation important antecedent
measured by an eighteen-
of whistle-blowing
item scale adopted from
behaviour in Iranian
John et al. (2008). The
public service
second part was used to
organizations
assess the respondent’s
3) it was found that
ethical position. To
cultural orientation
evaluate the construct of
ethical position, we has a positive
employed an eight-item influence on whistle-
scale derived from Menk’s blowing behaviour in
(2011) work. The third Iranian public service
part was to recognize the organizations
features that show cultural
orientation of respondents. limitation:
Nine items were adopted A limitation of this
from the study of Park et research is associated
al. (2008). The final part with the sampling
was devoted to measure approach. Second
respondents’ intention of limitation relates to the
whistle-blowing. The five- study scope. Final
item scale for intention of limitation bears to the
whistle-blowing was sample size.
derived from Park et al.
(2008).
23 Bitra BARRIERS 1) Variabel The questionnaire Convenience Descriptive statistk Hypothesis I The effect
Suyatno, TO dependen: consisted of three parts. sampling with and multiple of PBC-Neg was
Anona F. WHISTLEBL whistleblowi The first and second parts questionnaires were regression significant in negative
Armstrong, OWING ng reporting measured the three distributed to 18 directions for reporting
Keith INTENTIONS channel determinants of TPB, that selected sites in channels containing non-
Thomas AND preferences is, attitude, subject norm, Jakarta, with anonymous but not for
(2017) REPORTING 2) Variabel and perceived behaviour questionnaires other PBC items.
CHANNEL independen: control and allocated to each site Hypothesis II was also
PREFERENC Perceived whistleblowing intention based on the number partly supported since the
ES behavioural and then followed by of employees subjective norm is clearly
control, reporting channel (population). From the most important
organization preferences. Attitudes around 2,1650 predictor for reporting
image, and toward whistleblowing questionnaires, 703 channel preferences
Subjective were measured by asking (32%) returned, but containing non-
norm how true the respondent only 641 (30%) anonymous than other
thought five statements responses could be determinants.
were with regard to the analysed. From 641
Limitation:
salient consequences of an responses, majority
employee’s reporting of respondents (510 or Using primary data
Limitation:
First, causality cannot be
inferred because of the
cross-sectional design. A
longitudinal design is
needed
to verify our mediation
model in the future.
Second, the external
validity of
our findings is limited
because we collected the
data from only one public
sector organization in
China. Third, other
potential mechanisms
linking ethical
leadership to employee
whistleblowing should be
explored, such as
supervisor
support, psychological
safety, and impression
management.
25 Yoon Jik Determinants 1. Variabel For the whistleblowing Survey participants This research used The current research
Cho and of dependen: intention, two survey items were selected the Lisrel 8.80 examined several factors
Hyun Jin Whistleblowin Whistleblowi were used. The questions through stratified program to run SEM affecting whistleblowing
Song (2015) g Within ng intention asked about one’s random sampling analysis. intention.
Government 2. Variabel willingness to blow the The analysis results
Survey was
Agencies independen: whistle on different revealed that perceived
administered to
Organization wrongdoers. personal costs decreased
permanent, full-time
al support The other variables were the intention,
federal employees
and also measured by multiple whereas PSM and
from 18 departments
protection, survey items that used a education on
and six independent
Public Likerttype scale ranging 1 whistleblowing enhanced
agencies.The survey
service to 5 or 1 to 4. it. As a way to decrease
invited 71,970 full-
Motivation, the perceived personal
time employees to
and costs, this research
participate and
Education on explored two
42,020of them
whistleblowi antecedents,
responded, equating
ng. organizational support
to a response rate of
3. Intervening and protection, and
58%.
variable: demonstrated that those
Perceived two factors contribute to
personal increasing
costs whistleblowing intention
by reducing perceived
personal costs.
Limitation :
the SEM analysis itself
cannot guarantee the
causal relationships and
using cross-sectional data
is another limitation in
that it makes it difficult
to establish causal
relationships.
26 Helmi Yazid IFRS, 1. Variabel Likert scale Sampling technique Tools using This study finds that
(2017) PROFESSIO dependen: used non Multivariate IFRS effects and
NAL Investor probabilities or not Structural Equation Professional Skepticism
AUDITOR Convidence random with simple Model (SEM) with auditor positif
SKEPTICISM 2. Variabel random sampling AMOS have been significantly the
, CONFLICT independen: method. adapted in the study. prevention of fraud.
AGENCY TO IFRS, Conflict agency negative
The sampleof the
PREVENTIO Professional significantly the
auditor who works
N OF FRAUD Skepticism prevention of fraud.
in the
AND auditor Prevention of fraud
province of
INVESTOR ,Conflict affects the confidence of
Lampung, South
CONFIDENC Agency investors. Fraud
Sumatra and
E LEVEL 3. Intervening prevention can pinpoint
Bengkulu .
variable: the chance to save the
Sampleof the
Fraud company money.
included junior and
Prevention
senior auditors
Limitation:
working in over 2
Difficulties in finding
years. The total
informants willing to
population was
explain the act of fraud
about 150 people.
are perceived by the
researcher, because some
people assume that the
financial data is the part
of the secret.
27 P. G. Prediction Of 1. Variable 1. This variable dependen The participants Binary logistic The current results
Cassematis, Whistleblowin dependen: was coded ‘0’ for non- were employees regression was used suggest any employee
R. Wortley g Or Non- whistleblowe reporting observers and from 118 Australian to ascertain which could be a whistleblower
(2012) Reporting r or non- ‘1’ for whistleblowers. public sector predictors were if they find themself in
Observation: reporting 2. The demographic organisations associated with the wrong place at the
The Role Of observer variables were gender whistleblowing. wrong time. The two
Personal And 2. Variable (female = 0, male = 1), Descriptive most influential variables
Situational independen: age (in years), Statistics, First predicting whistleblower
Factors a) Personal organisational tenure (in Logistic Regression, classification
(Demograph years) and public sector and Second Logistic were more reflective of
y, work tenure (in years). Regression the perceived context
attitudes, 3. Job satisfaction, was around the
employee measured on a five reported wrongdoing
Behavior) point (1 = strongly (personal victimisation
b) Situational disagree–5 = strongly and wrongdoing
(perceived agree) Likert index. seriousness) than
personal 4. Trust in management personal characteristics.
victimisation, was measured using an Some individual level
fear of adaptation of the seven variables, however did
reprisals and item global ‘trust in predict participant
perceived employer’ scale classification. These
wrongdoing 5. whistleblowing were whistleblowing
seriousness) propensitywas treated propensity and individual
as a global measure initiative. Results suggest
using a 10 item the typical Australian
adaptation of a scale Public sector
6. OCB was measured whistleblower is a
using the four factor, 19 normal employee who
item scale from discovers wrongdoing
Moorman and Blakely through personal
(1995). victimisation and
7. Fear of Reprisal This takes the proactive step
scale used four items of whistleblowing in an
from a 13 item ‘positive effort to
expectations of stop a serious
management’ wrongdoing. Fear of
8. Perceived wrongdoing reprisals is a non-issue
seriousness was once the decision to
measured using a single whistleblow is made, but
item (‘How serious did does contribute to the
you regard this activity decision of non-reporting
to be?’) scored on a five observes to remain silent.
point Likert index (1 =
not at all serious–5 = Limitation:
extremely serious). 1. This was a cross-
9. Personal Victimisation sectional study, and
measured A dummy therefore, although
coded personal inferences can be
victimisation variable made, it is
was created by inappropriate to state
assigning all those firm conclusions
whose responsewas about causality. We
‘directed atme’ to a do not know if pre-
code of ‘1’.All other report responses of
responses were assigned whistleblowers
a code of ‘0’. would be different
from the supplied
post-report
responses.
2. There are, however,
practical difficulties
that make
longitudinal
whistleblower studies
particularly difficult.
3. The use of a
questionnaire as the
sole means of
gathering data raises
the issue of common
methods bias.
28 Rijadh Djatu The influence 1. Variable 1. Whistleblowing survey questionnaire Reliability testing 1. whistle-blowing have
Winardi of individual dependen: intention measured by was distributed to and validity testing, a positive effect on
(2013) and situational internal indicator like Report 106 civil servants Multiple Regression civil servants’
factors on whistleblowi Anonymously, Report from government whistle-blowing
lower-level ng intention with Identity, institutions in intentions
civil servants’ 2. Variable 2. individual factors Indonesia by using 2. whistle-blowing
whistle- independen: measured convenience intention among civil
blowing individual a) Attitude Toward sampling. servants would
intention in factor and Whistle-blowing increase when their
indonesia Situational (Behavioural Belief, subjective norms are
factor Evaluation of greater
Importance) 3. perceived behavioural
b) Subjective Norms control is a significant
(Normative Belief, variable.
Motivation to Comply) 4. seriousness of
c) Perceived Behavioural wrongdoing is
Control (Motivation to positively significant
Comply, Control in affecting the
Belief, Perceived whistle-blowing
Power) intention
3. Situational factors 5. status of the
measured Seriousness wrongdoer has a
of Wrongdoing and significant
Personal Cost of relationship with the
Reporting use indicator whistle-blowing
by Schultz et al. (1993) intention.
and Status of 6. Results from multiple
Wrongdoers uses regression failed to
indicator by Cortina & show support for
Magley (2003) hypothesis 6. This
indicates the inability
The questionnaire is
of the personal cost of
measured by Likert scale
reporting to explain
the whistle-blowing
intention.
Limitation:
especially with
generalization of the
model such as an un-
representative sample, a
problem with conven-
ience sampling, and a
problem with the internet
survey method