Are not-for-profit employees more willing (or likely) to be whistleblowers?

Andrea M. Scheetz and Aaron B. Wilson

Journal of Public Budgeting, Accounting & Financial Management, 2019, vol. 31, issue 1, 2-25

Abstract: Purpose - The purpose of this paper is to investigate whether intention to report fraud varies by organization type or fraud type. Employees who self-select into not-for-profits may be inherently different from employees at other organizations. Design/methodology/approach - The authors conduct a 2 × 2 experiment in which (n=107) individuals with a bookkeeping or accounting background respond to a fraud scenario. Analysis of covariance models are used for data analysis. Findings - The authors find evidence that not-for-profit employees are more likely to report fraud and that reporting intention does not differ significantly by fraud type. Research limitations/implications - Limitations of this study include the simulation of a fraud through a hypothetical incident and the use of online participants. Practical implications - This study expands the commitment literature by examining the role that commitment plays in the judgment and decision-making process of a whistleblower. Findings suggest affective commitment, which is an employee’s emotional attachment to the organization, and mediate the path between organization type and reporting intention. Affective commitment significantly predicts whistleblowing in not-for-profit organizations but not in for-profit organizations. Originality/value - This research provides insight into how organization type influences whistleblowing intentions through constructs such as organizational commitment and public service motivation.

Keywords: Not-for-profit; Organizational commitment; Public service motivation; Financial statement fraud; Whistleblowing; Misappropriation of assets (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jpbafm:jpbafm-06-2018-0054

DOI: 10.1108/JPBAFM-06-2018-0054

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