...Melvin A. Lamboy-Ruiz; Britton A. McKay; Andrea M. Scheetz; Timothy A. Pearson ABSTRACT Two 2 × 2 experiments are used to investigate both sides of a fraud event, the fraudster and the whistleblower, in which an individual with access to hospital personal protective equipment (PPE) offers to sell...

... research has explored the implications of bias on perceptions of guilt ( Levinson, Cai, and Young 2010 ) or whistleblowing intent ( Jacobson 2019 ) in a business setting. This study explored whether biases influence an employee’s suspicions of a coworker’s guilt and the likelihood of peer reporting. We...

... lawsuits associated with whistleblower rewards. Despite the high incidence, examinations of whistleblowing factors in this industry, such as whistleblowers’ professional roles and fraud types, are scarce, and the interaction effects of these factors are unknown. In this study, participants from two...

...D. Kip Holderness, Jr.; Andrea M. Scheetz; Joseph Wall ABSTRACT Little is known about the factors that influence whistleblowing for contingent workers. This study compares the whistleblowing intentions of 146 traditional full-time and contingent workers. We find that contingent workers...

... and arrests. Further, the race, gender, and marital status of defendants influences the granting of bail, prosecution, and punishment. We test whether the race, gender, and marital status of an alleged perpetrator also impact whistleblowing intentions when the perpetrator is believed to be selling Health...

... decision to whistleblow on another person when (1) the person is in the same team as them or (2) the other person is committing fraud on the same/different task as they did. With two between-subject experiments, we find that individuals who decided to commit fraud are less likely to whistleblow on another...

...Lucas Martins Dias Maragno; Christopher J. Skousen; José Alonso Borba ABSTRACT This paper reviews whistleblowing experimental research in accounting and management and provides methodological guidance to new scholars. Based on a sample of 49 experimental papers, we summarized key issues...

...Andrea M Scheetz; Joseph Wall; Aaron B. Wilson ABSTRACT The use of restricted stock to supplement compensation or to give a bonus to executives is on the rise. Research finds that private company employees are less likely to whistleblow than public company employees. Further, restricted stock may...

...Matthew J Hayes; D. Jordan Lowe; Kurt Pany; Jian Zhang ABSTRACT SOX requires the establishment of anonymous whistleblowing channels for public companies, but private companies are free to implement the channel(s) of their choosing. Although anonymous channels have long been considered a “best...

...Xin Geng; A. Scott Fleming ABSTRACT Given that whistleblowing is considered an effective measure to prevent and detect fraud, we experimentally examine select factors that may impede a subordinate tipster to act when the leader is involved. Specifically, we examine the effects of the subordinate's...

...Xin Geng ABSTRACT While prior research has examined the impact of ethical leadership on subordinates' whistleblowing intentions, a leader's specific characteristics, such as emotional intelligence and group prototypicality, are underexplored. As with leadership style, they can play an important...

...Cynthia P. Guthrie; Eileen Z. Taylor ABSTRACT The SEC whistleblower bounty program's effectiveness in increasing external reports of illegal acts suggests that employers might increase internal whistleblowing by offering monetary awards. We propose and test a model that explores how monetary...