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

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  • 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
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    References listed on IDEAS

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    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).

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