IDEAS home Printed from https://ideas.repec.org/a/kap/jbuset/v146y2017i4d10.1007_s10551-016-3237-0.html
   My bibliography  Save this article

The Evolution of Whistleblowing Studies: A Critical Review and Research Agenda

Author

Listed:
  • Barbara Culiberg

    (University of Ljubljana)

  • Katarina Katja Mihelič

    (University of Ljubljana)

Abstract

Whistleblowing is a controversial yet socially significant topic of interest due to its impact on employees, organizations, and society at large. The purpose of this paper is to integrate knowledge of whistleblowing with theoretical advancements in the broader domain of business ethics to propose a novel approach to research and practice engaged in this complex phenomenon. The paper offers a conceptual framework, i.e., the wheel of whistleblowing, that is developed to portray the different features of whistleblowing by applying the whistleblower’s perspective. The framework is based on five “W” questions: Who, What, hoW, Why, and to Whom? The answers to the proposed questions clarify the main aspects of whistleblowing, provide insights into existing studies of the subject, and identify relevant gaps in the literature which, in turn, offer opportunities for future research.

Suggested Citation

  • Barbara Culiberg & Katarina Katja Mihelič, 2017. "The Evolution of Whistleblowing Studies: A Critical Review and Research Agenda," Journal of Business Ethics, Springer, vol. 146(4), pages 787-803, December.
    • Handle: RePEc:kap:jbuset:v:146:y:2017:i:4:d:10.1007_s10551-016-3237-0
    DOI: 10.1007/s10551-016-3237-0
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s10551-016-3237-0
    File Function: Abstract
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1007/s10551-016-3237-0?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. Steven Kaplan & Joseph Schultz, 2007. "Intentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting," Journal of Business Ethics, Springer, vol. 71(2), pages 109-124, March.
    2. Henik, Erika, 2015. "Understanding whistle-blowing: a set-theoretic approach," Journal of Business Research, Elsevier, vol. 68(2), pages 442-450.
    3. Ajzen, Icek, 1991. "The theory of planned behavior," Organizational Behavior and Human Decision Processes, Elsevier, vol. 50(2), pages 179-211, December.
    4. Steven Kaplan & Kurt Pany & Janet Samuels & Jian Zhang, 2009. "An Examination of the Association Between Gender and Reporting Intentions for Fraudulent Financial Reporting," Journal of Business Ethics, Springer, vol. 87(1), pages 15-30, June.
    5. 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.
    6. Aviva Geva, 2006. "A Typology of Moral Problems in Business: A Framework for Ethical Management," Journal of Business Ethics, Springer, vol. 69(2), pages 133-147, December.
    7. P. Cassematis & R. Wortley, 2013. "Prediction of Whistleblowing or Non-reporting Observation: The Role of Personal and Situational Factors," Journal of Business Ethics, Springer, vol. 117(3), pages 615-634, October.
    8. John Sparks & Yue Pan, 2010. "Ethical Judgments in Business Ethics Research: Definition, and Research Agenda," Journal of Business Ethics, Springer, vol. 91(3), pages 405-418, February.
    9. Iris Vermeir & Patrick Kenhove, 2008. "Gender Differences in Double Standards," Journal of Business Ethics, Springer, vol. 81(2), pages 281-295, August.
    10. Alexander Dyck & Adair Morse & Luigi Zingales, 2010. "Who Blows the Whistle on Corporate Fraud?," Journal of Finance, American Finance Association, vol. 65(6), pages 2213-2253, December.
    11. James E. Hunton & Jacob M. Rose, 2011. "Effects of Anonymous Whistle‐Blowing and Perceived Reputation Threats on Investigations of Whistle‐Blowing Allegations by Audit Committee Members," Journal of Management Studies, Wiley Blackwell, vol. 48(1), pages 75-98, January.
    12. Sanjay Dhamija, 2014. "Whistleblower Policy— Time to Make it Mandatory," Global Business Review, International Management Institute, vol. 15(4), pages 833-846, December.
    13. Huber, Frank & Vollhardt, Kai & Matthes, Isabel & Vogel, Johannes, 2010. "Brand misconduct: Consequences on consumer-brand relationships," Journal of Business Research, Elsevier, vol. 63(11), pages 1113-1120, November.
    14. Shanthy Rachagan & Kalaithasan Kuppusamy, 2013. "Encouraging Whistle Blowing to Improve Corporate Governance? A Malaysian Initiative," Journal of Business Ethics, Springer, vol. 115(2), pages 367-382, June.
    15. Jana Craft, 2013. "A Review of the Empirical Ethical Decision-Making Literature: 2004–2011," Journal of Business Ethics, Springer, vol. 117(2), pages 221-259, October.
    16. Eileen Taylor & Mary Curtis, 2010. "An Examination of the Layers of Workplace Influences in Ethical Judgments: Whistleblowing Likelihood and Perseverance in Public Accounting," Journal of Business Ethics, Springer, vol. 93(1), pages 21-37, April.
    17. Near, Janet P. & Rehg, Michael T. & Van Scotter, James R. & Miceli, Marcia P., 2004. "Does Type of Wrongdoing Affect the Whistle-Blowing Process?," Business Ethics Quarterly, Cambridge University Press, vol. 14(2), pages 219-242, April.
    18. Heungsik Park & John Blenkinsopp & M. Oktem & Ugur Omurgonulsen, 2008. "Cultural Orientation and Attitudes Toward Different Forms of Whistleblowing: A Comparison of South Korea, Turkey, and the U.K," Journal of Business Ethics, Springer, vol. 82(4), pages 929-939, November.
    19. Antonis Stylianou & Susan Winter & Yuan Niu & Robert Giacalone & Matt Campbell, 2013. "Understanding the Behavioral Intention to Report Unethical Information Technology Practices: The Role of Machiavellianism, Gender, and Computer Expertise," Journal of Business Ethics, Springer, vol. 117(2), pages 333-343, October.
    20. Julia Zhang & Randy Chiu & Liqun Wei, 2009. "Decision-Making Process of Internal Whistleblowing Behavior in China: Empirical Evidence and Implications," Journal of Business Ethics, Springer, vol. 88(1), pages 25-41, April.
    21. Dworkin, Terry Morehead & Near, Janet P., 1997. "A Better Statutory Approach to Whistle-blowing," Business Ethics Quarterly, Cambridge University Press, vol. 7(1), pages 1-16, January.
    22. Mathieu Bouville, 2008. "Whistle-Blowing and Morality," Journal of Business Ethics, Springer, vol. 81(3), pages 579-585, September.
    23. Heungsik Park & John Blenkinsopp & Myeongsil Park, 2014. "The Influence of an Observer’s Value Orientation and Personality Type on Attitudes Toward Whistleblowing," Journal of Business Ethics, Springer, vol. 120(1), pages 121-129, March.
    24. Marcia Miceli & Janet Near & Terry Dworkin, 2009. "A Word to the Wise: How Managers and Policy-Makers can Encourage Employees to Report Wrongdoing," Journal of Business Ethics, Springer, vol. 86(3), pages 379-396, May.
    25. Erika Henik, 2008. "Mad as Hell or Scared Stiff? The Effects of Value Conflict and Emotions on Potential Whistle-Blowers," Journal of Business Ethics, Springer, vol. 80(1), pages 111-119, June.
    26. 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.
    27. Shani Robinson & Jesse Robertson & Mary Curtis, 2012. "The Effects of Contextual and Wrongdoing Attributes on Organizational Employees’ Whistleblowing Intentions Following Fraud," Journal of Business Ethics, Springer, vol. 106(2), pages 213-227, March.
    28. Dennis Hwang & Blair Staley & Ying Te Chen & Jyh-Shan Lan, 2008. "Confucian culture and whistle-blowing by professional accountants: an exploratory study," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(5), pages 504-526, May.
    29. Marcia P. Miceli & Janet P. Near & Charles R. Schwenk, 1991. "Who Blows the Whistle and Why?," ILR Review, Cornell University, ILR School, vol. 45(1), pages 113-130, October.
    30. Paolo Antonetti & Stan Maklan, 2016. "An Extended Model of Moral Outrage at Corporate Social Irresponsibility," Journal of Business Ethics, Springer, vol. 135(3), pages 429-444, May.
    31. Dilek Nayir & Christian Herzig, 2012. "Value Orientations as Determinants of Preference for External and Anonymous Whistleblowing," Journal of Business Ethics, Springer, vol. 107(2), pages 197-213, May.
    32. D. Lowe & Kelly Pope & Janet Samuels, 2015. "An Examination of Financial Sub-certification and Timing of Fraud Discovery on Employee Whistleblowing Reporting Intentions," Journal of Business Ethics, Springer, vol. 131(4), pages 757-772, November.
    33. Grappi, Silvia & Romani, Simona & Bagozzi, Richard P., 2013. "Consumer response to corporate irresponsible behavior: Moral emotions and virtues," Journal of Business Research, Elsevier, vol. 66(10), pages 1814-1821.
    34. Pailin Trongmateerut & John Sweeney, 2013. "The Influence of Subjective Norms on Whistle-Blowing: A Cross-Cultural Investigation," Journal of Business Ethics, Springer, vol. 112(3), pages 437-451, February.
    35. Tine Bock & Patrick Kenhove, 2011. "Double Standards: The Role of Techniques of Neutralization," Journal of Business Ethics, Springer, vol. 99(2), pages 283-296, March.
    36. Heungsik Park & John Blenkinsopp, 2009. "Whistleblowing as Planned Behavior – A Survey of South Korean Police Officers," Journal of Business Ethics, Springer, vol. 85(4), pages 545-556, April.
    37. Seifert, Deborah L. & Sweeney, John T. & Joireman, Jeff & Thornton, John M., 2010. "The influence of organizational justice on accountant whistleblowing," Accounting, Organizations and Society, Elsevier, vol. 35(7), pages 707-717, October.
    38. James Hollings, 2013. "Let the Story Go: The Role of Emotion in the Decision-Making Process of the Reluctant, Vulnerable Witness or Whistle-Blower," Journal of Business Ethics, Springer, vol. 114(3), pages 501-512, May.
    39. Barnett, Tim & Valentine, Sean, 2004. "Issue contingencies and marketers' recognition of ethical issues, ethical judgments and behavioral intentions," Journal of Business Research, Elsevier, vol. 57(4), pages 338-346, April.
    40. Hayden Teo & Donella Caspersz, 2011. "Dissenting Discourse: Exploring Alternatives to the Whistleblowing/Silence Dichotomy," Journal of Business Ethics, Springer, vol. 104(2), pages 237-249, December.
    41. Jason Stansbury & Bart Victor, 2009. "Whistle-Blowing Among Young Employees: A Life-Course Perspective," Journal of Business Ethics, Springer, vol. 85(3), pages 281-299, March.
    42. Douglas May & Matthew Luth & Catherine Schwoerer, 2014. "The Influence of Business Ethics Education on Moral Efficacy, Moral Meaningfulness, and Moral Courage: A Quasi-experimental Study," Journal of Business Ethics, Springer, vol. 124(1), pages 67-80, September.
    43. Kanika Bhal & Anubha Dadhich, 2011. "Impact of Ethical Leadership and Leader–Member Exchange on Whistle Blowing: The Moderating Impact of the Moral Intensity of the Issue," Journal of Business Ethics, Springer, vol. 103(3), pages 485-496, October.
    44. Derek Dalton & Robin Radtke, 2013. "The Joint Effects of Machiavellianism and Ethical Environment on Whistle-Blowing," Journal of Business Ethics, Springer, vol. 117(1), pages 153-172, September.
    45. Guido Palazzo & Franciska Krings & Ulrich Hoffrage, 2012. "Ethical Blindness," Journal of Business Ethics, Springer, vol. 109(3), pages 323-338, September.
    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. Irzan Bin Ismail & Noorazura Durani & Wan Azfarozza Wan Athmar & Mohamad Idham Md Razak & Helmy Fadlisham Abu Hassan, 2023. "Examining Relationships between Employees’ Attributes and Act of Whistleblowing," Information Management and Business Review, AMH International, vol. 15(4), pages 49-58.
    2. Jing Zhou & Shibin Sheng & Chuang Zhang, 2022. "Deterring Unethical Behaviors in Marketing Channels: The Role of Distributor Whistleblowing," Journal of Business Ethics, Springer, vol. 181(1), pages 97-115, November.
    3. Waseem Yousaf & Raheel Jamil, 2020. "Does Moral Intensity Affect the Whistleblowing Intentions?," iRASD Journal of Management, International Research Alliance for Sustainable Development (iRASD), vol. 2(2), pages 84-99, December.
    4. Trevor M. Spoelma & Nitya Chawla & Aleksander P. J. Ellis, 2021. "If You Can’t Join ‘Em, Report ‘Em: A Model of Ostracism and Whistleblowing in Teams," Journal of Business Ethics, Springer, vol. 173(2), pages 345-363, October.
    5. Erickson, Kelsey & Patterson, Laurie B. & Backhouse, Susan H., 2019. "“The process isn’t a case of report it and stop”: Athletes’ lived experience of whistleblowing on doping in sport," Sport Management Review, Elsevier, vol. 22(5), pages 724-735.
    6. Paschalis Kagias & Nikolaos Sariannidis & Alexandros Garefalakis & Ioannis Passas & Panagiotis Kyriakogkonas, 2023. "Validating the Whistleblowing Maturity Model Using the Delphi Method," Administrative Sciences, MDPI, vol. 13(5), pages 1-20, April.
    7. Valentine, Sean & Godkin, Lynn, 2019. "Moral intensity, ethical decision making, and whistleblowing intention," Journal of Business Research, Elsevier, vol. 98(C), pages 277-288.
    8. Dina El-Bassiouny & Amr Kotb & Hany Elbardan & Noha El-Bassiouny, 2023. "To Blow or Not to Blow the Whistle? An Islamic Framework," Journal of Business Ethics, Springer, vol. 187(2), pages 385-404, October.
    9. Muel Kaptein, 2022. "How Much You See Is How You Respond: The Curvilinear Relationship Between the Frequency of Observed Unethical Behavior and The Whistleblowing Intention," Journal of Business Ethics, Springer, vol. 175(4), pages 857-875, February.
    10. Hanen Khemakhem & Richard Fontaine & Nadia Smaili & Mahbub Zaman, 2023. "Whistleblowing regulations and the role of audit committees: insight from interviews," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 131-151, March.
    11. Emilie Hennequin, 2023. "Whistleblowing as a Career Crisis: Recovering from Retaliatory Job Loss through a Process of Bifurcation," Work, Employment & Society, British Sociological Association, vol. 37(2), pages 545-562, April.
    12. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2021. "Social Media as a Form of Virtual Whistleblowing: Empirical Evidence for Elements of the Diamond Model," Journal of Business Ethics, Springer, vol. 174(3), pages 529-548, December.
    13. Hervé Stolowy & Yves Gendron & Jodie Moll & Luc Paugam, 2019. "Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 7-49, March.
    14. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2021. "To Blow or Not to Blow the Whistle: The Role of Rationalization in the Perceived Seriousness of Threats and Wrongdoing," Journal of Business Ethics, Springer, vol. 169(3), pages 517-535, March.
    15. Petr Mezihorak & Annalisa Murgia, 2024. "From resentment to deconstruction: Whistleblowing as a politico-legal tool of labour law enforcement," Economic and Industrial Democracy, Department of Economic History, Uppsala University, Sweden, vol. 45(2), pages 511-529, May.
    16. Meghan Portfliet, 2022. "Resistance Will Be Futile? The Stigmatization (or Not) of Whistleblowers," Journal of Business Ethics, Springer, vol. 175(3), pages 451-464, January.
    17. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2019. "‘Whistleblowing Triangle’: Framework and Empirical Evidence," Journal of Business Ethics, Springer, vol. 160(1), pages 189-204, November.
    18. Hengky Latan & Charbel Jose Chiappetta Jabbour & Murad Ali & Ana Beatriz Lopes de Sousa Jabbour & Tan Vo-Thanh, 2023. "What Makes You a Whistleblower? A Multi-Country Field Study on the Determinants of the Intention to Report Wrongdoing," Journal of Business Ethics, Springer, vol. 183(3), pages 885-905, March.
    19. Paschalis Kagias & Alexandros Garefalakis & Ioannis Passas & Panagiotis Kyriakogkonas & Nikolaos Sariannidis, 2024. "Whistleblowing Based on the Three Lines Model," Administrative Sciences, MDPI, vol. 14(5), pages 1-13, April.
    20. Pietro Previtali & Paola Cerchiello, 2022. "Organizational Determinants of Whistleblowing. A Study of Italian Municipalities," Public Organization Review, Springer, vol. 22(4), pages 903-918, December.

    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. Lee, Gladys & Xiao, Xinning, 2018. "Whistleblowing on accounting-related misconduct: A synthesis of the literature," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 22-46.
    2. Verschuuren, Pim, 2020. "Whistleblowing determinants and the effectiveness of reporting channels in the international sports sector," Sport Management Review, Elsevier, vol. 23(1), pages 142-154.
    3. Hengky Latan & Christian M. Ringle & Charbel Jose Chiappetta Jabbour, 2018. "Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects," Journal of Business Ethics, Springer, vol. 152(2), pages 573-588, October.
    4. Sheng-min Liu & Jian-qiao Liao & Hongguo Wei, 2015. "Authentic Leadership and Whistleblowing: Mediating Roles of Psychological Safety and Personal Identification," Journal of Business Ethics, Springer, vol. 131(1), pages 107-119, September.
    5. Elka Johansson & Peter Carey, 2016. "Detecting Fraud: The Role of the Anonymous Reporting Channel," Journal of Business Ethics, Springer, vol. 139(2), pages 391-409, December.
    6. Nadia Smaili & Paulina Arroyo, 2019. "Categorization of Whistleblowers Using the Whistleblowing Triangle," Journal of Business Ethics, Springer, vol. 157(1), pages 95-117, June.
    7. Jin Cheng & Haiqing Bai & Xijuan Yang, 2019. "Ethical Leadership and Internal Whistleblowing: A Mediated Moderation Model," Journal of Business Ethics, Springer, vol. 155(1), pages 115-130, March.
    8. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2021. "To Blow or Not to Blow the Whistle: The Role of Rationalization in the Perceived Seriousness of Threats and Wrongdoing," Journal of Business Ethics, Springer, vol. 169(3), pages 517-535, March.
    9. Valentine, Sean & Godkin, Lynn, 2019. "Moral intensity, ethical decision making, and whistleblowing intention," Journal of Business Research, Elsevier, vol. 98(C), pages 277-288.
    10. Muel Kaptein, 2022. "How Much You See Is How You Respond: The Curvilinear Relationship Between the Frequency of Observed Unethical Behavior and The Whistleblowing Intention," Journal of Business Ethics, Springer, vol. 175(4), pages 857-875, February.
    11. P. Cassematis & R. Wortley, 2013. "Prediction of Whistleblowing or Non-reporting Observation: The Role of Personal and Situational Factors," Journal of Business Ethics, Springer, vol. 117(3), pages 615-634, October.
    12. Dilek Zamantılı Nayır & Michael T. Rehg & Yurdanur Asa, 2018. "Influence of Ethical Position on Whistleblowing Behaviour: Do Preferred Channels in Private and Public Sectors Differ?," Journal of Business Ethics, Springer, vol. 149(1), pages 147-167, April.
    13. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2019. "Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis," Journal of Business Ethics, Springer, vol. 155(1), pages 289-304, March.
    14. Gao, Lei & Brink, Alisa G., 2017. "Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing," Journal of Accounting Literature, Elsevier, vol. 38(C), pages 1-13.
    15. Logan L. Watts & M. Ronald Buckley, 2017. "A Dual-Processing Model of Moral Whistleblowing in Organizations," Journal of Business Ethics, Springer, vol. 146(3), pages 669-683, December.
    16. Dina El-Bassiouny & Amr Kotb & Hany Elbardan & Noha El-Bassiouny, 2023. "To Blow or Not to Blow the Whistle? An Islamic Framework," Journal of Business Ethics, Springer, vol. 187(2), pages 385-404, October.
    17. Heungsik Park & John Blenkinsopp & Myeongsil Park, 2014. "The Influence of an Observer’s Value Orientation and Personality Type on Attitudes Toward Whistleblowing," Journal of Business Ethics, Springer, vol. 120(1), pages 121-129, March.
    18. Awosusi, Charles Temitope & Ayemidotun Damola. & Ajayi, Olorunfemi Samuel, 2023. "Gender, Religiosity and Internal Whistle blowing Intentions in the Nigeria Banking Industry," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(9), pages 195-204, September.
    19. Derek Dalton & Robin Radtke, 2013. "The Joint Effects of Machiavellianism and Ethical Environment on Whistle-Blowing," Journal of Business Ethics, Springer, vol. 117(1), pages 153-172, September.
    20. Jason MacGregor & Martin Stuebs, 2014. "The Silent Samaritan Syndrome: Why the Whistle Remains Unblown," Journal of Business Ethics, Springer, vol. 120(2), pages 149-164, March.

    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:kap:jbuset:v:146:y:2017:i:4:d:10.1007_s10551-016-3237-0. 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    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.