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

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. Nonanonymous 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.