Section 302 of the Sarbanes-Oxley Act requires public companies to maintain platforms for employees to report questionable practices anonymously. Technological advancements have now enabled many firms to incorporate technology into their whistleblowing platforms. An online platform is often promoted as a medium that offers more anonymity than the traditional phone platform. Furthermore, developments in artificial intelligence have enhanced the creation of virtual agents, which can run 24/7/365 at a low cost. Using an experimental paradigm, this study found no significant difference in perceived anonymity between online reporting and phone reporting. The phone platform attracted more reporting intention when a live agent handled reports because witnesses feel more support when talking to a live agent over the phone. However, the witnesses were more likely to report to an online platform when a virtual agent handled the reports because witnesses believed that it is more efficient and provides greater control while reporting.
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