IDEAS home Printed from https://ideas.repec.org/a/kap/jbuset/v174y2021i3d10.1007_s10551-020-04598-y.html
   My bibliography  Save this article

Social Media as a Form of Virtual Whistleblowing: Empirical Evidence for Elements of the Diamond Model

Author

Listed:
  • Hengky Latan

    (HLC Consulting)

  • Charbel Jose Chiappetta Jabbour

    (University of Lincoln
    Montpellier Business School)

  • Ana Beatriz Lopes de Sousa Jabbour

    (University of Lincoln
    Montpellier Business School)

Abstract

This article originally advances the field of organizational whistleblowing by empirically investigating the suitability of the four elements of the fraud diamond as a means to understand the intention to disclose wrongdoing through virtual channels. This article also makes a contribution on the theme of whistleblowing as it relates to customers, an under-studied, however, relevant stakeholder in this field. The main findings of the article are as follows: (a) the four elements of the fraud diamond as they relate to whistleblowing—a combination of pressure, financial incentive, opportunity and rationalization, and capability—can explain the intentions behind customer reports of wrongdoing; (b) online social media channels are customers’ preferred means of whistleblowing; (c) the elements of opportunity and capability are strongly correlated with the use of social media as a method of disclosing wrongdoing; and (d) virtual channels can be useful for whistleblowers in order to avoid potential retaliation. Unique managerial and academic implications of these research findings are also discussed, extending the layers of knowledge on whistleblowing in organizations.

Suggested Citation

  • 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.
    • Handle: RePEc:kap:jbuset:v:174:y:2021:i:3:d:10.1007_s10551-020-04598-y
    DOI: 10.1007/s10551-020-04598-y
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s10551-020-04598-y
    File Function: Abstract
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1007/s10551-020-04598-y?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. Valentine, Sean & Godkin, Lynn, 2019. "Moral intensity, ethical decision making, and whistleblowing intention," Journal of Business Research, Elsevier, vol. 98(C), pages 277-288.
    2. Brennan, Niamh & Kelly, John, 2007. "A study of whistleblowing among trainee auditors," The British Accounting Review, Elsevier, vol. 39(1), pages 61-87.
    3. 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.
    4. Guido Friebel & Sergei Guriev, 2012. "Whistle‐Blowing and Incentives in Firms," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 21(4), pages 1007-1027, December.
    5. Steven Dellaportas, 2013. "Conversations with inmate accountants: Motivation, opportunity and the fraud triangle," Accounting Forum, Taylor & Francis Journals, vol. 37(1), pages 29-39, March.
    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. Mathieu Bouville, 2008. "Whistle-Blowing and Morality," Journal of Business Ethics, Springer, vol. 81(3), pages 579-585, September.
    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. Paul Andon & Clinton Free & Radzi Jidin & Gary S. Monroe & Michael J. Turner, 2018. "The Impact of Financial Incentives and Perceptions of Seriousness on Whistleblowing Intention," Journal of Business Ethics, Springer, vol. 151(1), pages 165-178, August.
    10. John R. Rossiter, 2011. "Measurement for the Social Sciences," Springer Books, Springer, number 978-1-4419-7158-6, December.
    11. 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.
    12. Dellaportas, Steven, 2013. "Conversations with inmate accountants: Motivation, opportunity and the fraud triangle," Accounting forum, Elsevier, vol. 37(1), pages 29-39.
    13. Michael J. Peel, 2018. "Addressing Unobserved Selection Bias in Accounting Studies: The Bias Minimization Method," European Accounting Review, Taylor & Francis Journals, vol. 27(1), pages 173-183, January.
    14. Alleyne, Philmore & Haniffa, Roszaini & Hudaib, Mohammad, 2019. "Does group cohesion moderate auditors’ whistleblowing intentions?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 34(C), pages 69-90.
    15. Michael T. Rehg & Marcia P. Miceli & Janet P. Near & James R. Van Scotter, 2008. "Antecedents and Outcomes of Retaliation Against Whistleblowers: Gender Differences and Power Relationships," Organization Science, INFORMS, vol. 19(2), pages 221-240, April.
    16. Fisher, Robert J, 1993. "Social Desirability Bias and the Validity of Indirect Questioning," Journal of Consumer Research, Journal of Consumer Research Inc., vol. 20(2), pages 303-315, September.
    17. 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.
    18. 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.
    19. Lucianetti, Lorenzo & Chiappetta Jabbour, Charbel Jose & Gunasekaran, Angappa & Latan, Hengky, 2018. "Contingency factors and complementary effects of adopting advanced manufacturing tools and managerial practices: Effects on organizational measurement systems and firms' performance," International Journal of Production Economics, Elsevier, vol. 200(C), pages 318-328.
    20. 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.
    21. Philmore Alleyne & Mohammad Hudaib & Roszaini Haniffa, 2018. "The Moderating Role of Perceived Organisational Support in Breaking the Silence of Public Accountants," Journal of Business Ethics, Springer, vol. 147(3), pages 509-527, February.
    22. Jukka Varelius, 2009. "Is Whistle-blowing Compatible with Employee Loyalty?," Journal of Business Ethics, Springer, vol. 85(2), pages 263-275, March.
    23. Seles, Bruno Michel Roman Pais & Lopes de Sousa Jabbour, Ana Beatriz & Jabbour, Charbel Jose Chiappetta & Latan, Hengky & Roubaud, David, 2019. "Do Environmental Practices Improve Business Performance Even in an Economic Crisis? Extending the Win-Win Perspective," Ecological Economics, Elsevier, vol. 163(C), pages 189-204.
    24. 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.
    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. An-Jin Shie & You-Yu Dai & Ming-Xing Shen & Li Tian & Ming Yang & Wen-Wei Luo & Yenchun Jim Wu & Zhao-Hui Su, 2022. "Diamond Model of Green Commitment and Low-Carbon Travel Motivation, Constraint, and Intention," IJERPH, MDPI, vol. 19(14), pages 1-21, July.

    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. 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.
    2. 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.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    7. 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.
    8. Sebastian Oelrich, 2019. "Making regulation fit by taking irrationality into account: the case of the whistleblower," Business Research, Springer;German Academic Association for Business Research, vol. 12(1), pages 175-207, April.
    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. Ignatowski Grzegorz, 2023. "Problems with the Concept of Whistleblowing in the Intercultural Perspective and the EU Directive 2019/1937," Journal of Intercultural Management, Sciendo, vol. 15(2), pages 78-103, June.
    13. Syahrul Ahmar Ahmad Author_Email: syahrul.ahmar@johor.uitm.edu.my & Malcolm Smith & Zubaidah Ismail & Rahimah Mohamed Yunos, 2011. "Internal Whistleblowing Intentions: Influence Of Internal Auditors’ Demographic And Individual Factors," Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding 2011-051-155, Conference Master Resources.
    14. Gladys Lee & Esther Pittroff & Michael J. Turner, 2020. "Is a Uniform Approach to Whistle-Blowing Regulation Effective? Evidence from the United States and Germany," Journal of Business Ethics, Springer, vol. 163(3), pages 553-576, May.
    15. Olayinka Erin & Omololu Adex Bamigboye, 2020. "Does whistleblowing framework influence earnings management? An empirical investigation," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 111-122, September.
    16. 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.
    17. 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.
    18. Nadia Smaili & Paulina Arroyo, 2019. "Categorization of Whistleblowers Using the Whistleblowing Triangle," Journal of Business Ethics, Springer, vol. 157(1), pages 95-117, June.
    19. Mechtenberg, Lydia & Muehlheusser, Gerd & Roider, Andreas, 2020. "Whistleblower protection: Theory and experimental evidence," European Economic Review, Elsevier, vol. 126(C).
    20. Said, Jamaliah & Alam, Md. Mahmudul & Karim, Zulyanti Abdul & Johari, Razana Juhaida, 2019. "Integrating Religiosity into Fraud Triangle Theory: Findings on Malaysian Police Officers," SocArXiv sy65n, Center for Open Science.

    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:174:y:2021:i:3:d:10.1007_s10551-020-04598-y. 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.