Who Blows the Whistle and Why?

Marcia P. Miceli, Janet P. Near and Charles R. Schwenk

ILR Review, 1991, vol. 45, issue 1, 113-130

Abstract: This study examines the effects of a number of perceptual variables on internal auditors' reporting of wrongdoing by employees and managers in their organizations. Survey responses of 653 Directors of Internal Auditing who observed what they perceived to be incidents of wrongdoing show that they were less likely to report these incidents when they did not feel compelled morally or by role prescription to do so, when they evaluated their job performance as below average, or when they were employed by highly bureaucratic organizations. Also, the auditors were more likely to report incidents to external agencies (as opposed to authorities within the organization) when they felt that the public or their co-workers were harmed by the wrongdoing, the wrongdoing involved theft by relatively low-level workers, there were few other observers, or the organization was highly regulated.

Date: 1991
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Persistent link: https://EconPapers.repec.org/RePEc:sae:ilrrev:v:45:y:1991:i:1:p:113-130

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