Kevin Henrico, T. Wahyudi, Mukhtaruddin, Sohibul Imam
{"title":"提高举报倾向:举报模式和报复的影响:一种实验方法","authors":"Kevin Henrico, T. Wahyudi, Mukhtaruddin, Sohibul Imam","doi":"10.2991/aebmr.k.220304.001","DOIUrl":null,"url":null,"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.","PeriodicalId":236304,"journal":{"name":"Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Boosting Propensity to Blow the Whistle: The Effect of Reporting Models and Retaliation: An Experimental Approach\",\"authors\":\"Kevin Henrico, T. Wahyudi, Mukhtaruddin, Sohibul Imam\",\"doi\":\"10.2991/aebmr.k.220304.001\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":236304,\"journal\":{\"name\":\"Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)\",\"volume\":\"17 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1900-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2991/aebmr.k.220304.001\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2991/aebmr.k.220304.001","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Boosting Propensity to Blow the Whistle: The Effect of Reporting Models and Retaliation: An Experimental Approach
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.