IDEAS home Printed from https://ideas.repec.org/a/eee/advacc/v54y2021ics088261102100033x.html
   My bibliography  Save this article

He wouldn't, but I would: The effects of pronoun-induced language vividness in whistleblowing policies

Author

Listed:
  • Brink, Alisa G.
  • Eller, C. Kevin
  • Gao, Lei

Abstract

In this study, we conducted two experiments to test whether varying the types of pronouns used in a company's internal whistleblowing policy influences employees' reporting intentions. We focus on two fundamental types of whistleblowing policy content: Reporting Responsibility (i.e., information about how to report through whistleblowing channels) and Anti-retaliation (i.e., information about retaliation protections). Within these types of content, we examine the effect of pronoun congruency, which occurs when vivid pronouns are used in a manner that emphasizes the intended theme of the message. First, we conducted a 2 × 2 experiment where policy content type (Reporting Responsibility or Anti-retaliation) and pronoun type (first-person or third-person) were manipulated between participants. The results indicate a significant interaction where more vivid first-person pronouns are more effective than third-person pronouns in improving employees' reporting intentions when they only receive Reporting Responsibility policy content. However, third-person pronouns are more effective than first-person pronouns when participants only receive Anti-retaliation content. In our second experiment, participants viewed both types of content simultaneously in a 2 × 2 between-participants experiment where pronoun congruency was manipulated. Results indicate that pronoun congruency within Reporting Responsibility content significantly affects reporting intentions, such that congruent first-person pronouns are more effective in increasing reporting intentions than incongruent third-person pronouns. The subsequent manipulation of pronoun congruency in Anti-retaliation policy content has no significant incremental effect on reporting intentions. Implications are discussed in the paper.

Suggested Citation

  • Brink, Alisa G. & Eller, C. Kevin & Gao, Lei, 2021. "He wouldn't, but I would: The effects of pronoun-induced language vividness in whistleblowing policies," Advances in accounting, Elsevier, vol. 54(C).
  • Handle: RePEc:eee:advacc:v:54:y:2021:i:c:s088261102100033x
    DOI: 10.1016/j.adiac.2021.100545
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S088261102100033X
    Download Restriction: Full text for ScienceDirect subscribers only

    File URL: https://libkey.io/10.1016/j.adiac.2021.100545?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Wim Vandekerckhove & David Lewis, 2012. "The Content of Whistleblowing Procedures: A Critical Review of Recent Official Guidelines," Journal of Business Ethics, Springer, vol. 108(2), pages 253-264, June.
    2. Asay, H. Scott & Libby, Robert & Rennekamp, Kristina, 2018. "Firm performance, reporting goals, and language choices in narrative disclosures," Journal of Accounting and Economics, Elsevier, vol. 65(2), pages 380-398.
    3. Claude Didry & Elodie Bethoux & Arnaud Mias, 2007. ""What Codes of Conduct Tell Us: corporate social responsibility and the nature of the multinational corporation"," Post-Print hal-00178718, HAL.
    4. Els Waegeneer & Jeroen Sompele & Annick Willem, 2016. "Ethical Codes in Sports Organizations: Classification Framework, Content Analysis, and the Influence of Content on Code Effectiveness," Journal of Business Ethics, Springer, vol. 136(3), pages 587-598, July.
    5. Élodie Béthoux & Claude Didry & Arnaud Mias, 2007. "What Codes of Conduct Tell Us: corporate social responsibility and the nature of the multinational corporation," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(1), pages 77-90, January.
    6. Alderman, Jillian, 2017. "Does auditor gender influence auditor liability? Exploring the impact of the crime congruency effect on jurors' perceptions of auditor negligence," Advances in accounting, Elsevier, vol. 38(C), pages 75-87.
    7. Betsy Stevens, 2008. "Corporate Ethical Codes: Effective Instruments For Influencing Behavior," Journal of Business Ethics, Springer, vol. 78(4), pages 601-609, April.
    8. Jacob M. Rose & Alisa G. Brink & Carolyn Strand Norman, 2018. "The Effects of Compensation Structures and Monetary Rewards on Managers’ Decisions to Blow the Whistle," Journal of Business Ethics, Springer, vol. 150(3), pages 853-862, July.
    9. Jingyu Gao & Robert Greenberg & Bernard Wong-On-Wing, 2015. "Whistleblowing Intentions of Lower-Level Employees: The Effect of Reporting Channel, Bystanders, and Wrongdoer Power Status," Journal of Business Ethics, Springer, vol. 126(1), pages 85-99, January.
    10. Muel Kaptein & Mark Schwartz, 2008. "The Effectiveness of Business Codes: A Critical Examination of Existing Studies and the Development of an Integrated Research Model," Journal of Business Ethics, Springer, vol. 77(2), pages 111-127, January.
    11. Asay, H. Scott & Libby, Robert & Rennekamp, Kristina M., 2018. "Do features that associate managers with a message magnify investors’ reactions to narrative disclosures?," Accounting, Organizations and Society, Elsevier, vol. 68, pages 1-14.
    12. Patrick Erwin, 2011. "Corporate Codes of Conduct: The Effects of Code Content and Quality on Ethical Performance," Journal of Business Ethics, Springer, vol. 99(4), pages 535-548, April.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Cha, Yunshil & Gill, Susan & Wong-On-Wing, Bernard, 2023. "Clawback policy enforcement: To disclose or not to disclose," Advances in accounting, Elsevier, vol. 62(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Virginia Bodolica & Martin Spraggon, 2015. "An Examination into the Disclosure, Structure, and Contents of Ethical Codes in Publicly Listed Acquiring Firms," Journal of Business Ethics, Springer, vol. 126(3), pages 459-472, February.
    2. Maira Babri & Bruce Davidson & Sven Helin, 2021. "An Updated Inquiry into the Study of Corporate Codes of Ethics: 2005–2016," Journal of Business Ethics, Springer, vol. 168(1), pages 71-108, January.
    3. Vitolla, Filippo & Raimo, Nicola & Rubino, Michele & Garegnani, Giovanni Maria, 2021. "Do cultural differences impact ethical issues? Exploring the relationship between national culture and quality of code of ethics," Journal of International Management, Elsevier, vol. 27(1).
    4. Bram Constandt & Els Waegeneer & Annick Willem, 2019. "Ethical Code Effectiveness in Football Clubs: A Longitudinal Analysis," Journal of Business Ethics, Springer, vol. 156(3), pages 621-634, May.
    5. Lauren Kleynjans & Marek Hudon, 2016. "A Study of Codes of Ethics for Mexican Microfinance Institutions," Journal of Business Ethics, Springer, vol. 134(3), pages 397-412, March.
    6. Chassagnon, Virgile & Dubrion, Benjamin, 2015. "Responsabilité sociale de l’entreprise et manipulation des salariés au travail : un éclairage institutionnaliste à partir d’une analyse de la littérature sur les codes de conduite," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 17.
    7. Giovanni Garegnani & Emilia Merlotti & Angeloantonio Russo, 2015. "Scoring Firms’ Codes of Ethics: An Explorative Study of Quality Drivers," Journal of Business Ethics, Springer, vol. 126(4), pages 541-557, February.
    8. Isabel-María García-Sánchez & Luis Rodríguez-Domínguez & Isabel Gallego-Álvarez, 2013. "CEO qualities and codes of ethics," European Journal of Law and Economics, Springer, vol. 35(2), pages 295-312, April.
    9. Stephanie Kelley, 2022. "Employee Perceptions of the Effective Adoption of AI Principles," Journal of Business Ethics, Springer, vol. 178(4), pages 871-893, July.
    10. Svensson, Göran & Wood, Greg & Callaghan, Michael, 2010. "A corporate model of sustainable business practices: An ethical perspective," Journal of World Business, Elsevier, vol. 45(4), pages 336-345, October.
    11. Qinghua Zhu & Fei Zou & Pan Zhang, 2019. "The role of innovation for performance improvement through corporate social responsibility practices among small and medium‐sized suppliers in China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 341-350, March.
    12. Calderón Reyes & Ferrero Ignacio & Redin Dulce M., 2013. "Ethical codes and corporate responsibility of the most admired companies of the world: Toward a third generation ethics?," Business and Politics, De Gruyter, vol. 14(4), pages 1-24, January.
    13. Ingo Winkler, 2011. "The Representation of Social Actors in Corporate Codes of Ethics. How Code Language Positions Internal Actors," Journal of Business Ethics, Springer, vol. 101(4), pages 653-665, July.
    14. Vivek Soundararajan & Jill A. Brown, 2016. "Voluntary Governance Mechanisms in Global Supply Chains: Beyond CSR to a Stakeholder Utility Perspective," Journal of Business Ethics, Springer, vol. 134(1), pages 83-102, March.
    15. Guillaume Mercier & Ghislain Deslandes, 2017. "There are no Codes, Only Interpretations. Practical Wisdom and Hermeneutics in Monastic Organizations," Journal of Business Ethics, Springer, vol. 145(4), pages 781-794, November.
    16. Cézanne, Cécile & Rubinstein, Marianne, 2012. "La RSE comme instrument de gouvernance d’entreprise : une application à l’industrie française des télécommunications," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 12.
    17. Natalia N. Yashalova & Dmitry A. Ruban & Natalia A. Latushko, 2021. "Cultivating Patriotism—A Pioneering Note on a Russian Dimension of Corporate Ethics Management," Administrative Sciences, MDPI, vol. 11(3), pages 1-9, July.
    18. Carla Messikomer & Carol Cirka, 2010. "Constructing a Code of Ethics: An Experiential Case of a National Professional Organization," Journal of Business Ethics, Springer, vol. 95(1), pages 55-71, August.
    19. Jędrzej G. Frynas, 2008. "Corporate Social Responsibility and International Development: Critical Assessment," Corporate Governance: An International Review, Wiley Blackwell, vol. 16(4), pages 274-281, July.
    20. William D. Brink & Tim V. Eaton & Jonathan H. Grenier & Andrew Reffett, 2019. "Deterring Unethical Behavior in Online Labor Markets," Journal of Business Ethics, Springer, vol. 156(1), pages 71-88, April.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:advacc:v:54:y:2021:i:c:s088261102100033x. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/advances-in-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.