Categorization of Whistleblowers Using the Whistleblowing Triangle
In view of recent studies that identified certain interest groups as potential whistleblowers, we propose an integrative conceptual framework to examine whistleblower behavior by whistleblower type. The framework, dubbed the whistleblowing triangle, is modeled on the fraud triangle and is comprised...
| Authors: | ; |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
|
| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2019
|
| In: |
Journal of business ethics
Year: 2019, Volume: 157, Issue: 1, Pages: 95-117 |
| Further subjects: | B
Whistleblower type
B Financial statement fraud B Whistleblowing channel |
| Online Access: |
Volltext (lizenzpflichtig) |
MARC
| LEADER | 00000caa a22000002 4500 | ||
|---|---|---|---|
| 001 | 1785669257 | ||
| 003 | DE-627 | ||
| 005 | 20230331054031.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 220112s2019 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1007/s10551-017-3663-7 |2 doi | |
| 035 | |a (DE-627)1785669257 | ||
| 035 | |a (DE-599)KXP1785669257 | ||
| 035 | |a (DE-He213)s10551-017-3663-7-e | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 084 | |a 1 |2 ssgn | ||
| 100 | 1 | |a Smaili, Nadia |e VerfasserIn |4 aut | |
| 245 | 1 | 0 | |a Categorization of Whistleblowers Using the Whistleblowing Triangle |
| 264 | 1 | |c 2019 | |
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 520 | |a In view of recent studies that identified certain interest groups as potential whistleblowers, we propose an integrative conceptual framework to examine whistleblower behavior by whistleblower type. The framework, dubbed the whistleblowing triangle, is modeled on the fraud triangle and is comprised of three factors that condition the act of whistleblowing: pressure, opportunity, and rationalization. For a rich examination, we use a qualitative research framework to analyze 11 whistleblowing cases of corporate financial statement fraud in Canada that were publicly denounced between 1995 and 2012. Our analysis indicates that whistleblowers are not only insiders (employees, managers, and shareholders involved in management) but also outsiders [financial analysts (short sellers), auditing firms, journalists, politicians, customers, and investors]. It also suggests that a dynamic relation may exist between whistleblowers. In addition, our findings show that most whistleblowers opt for external channels when they fail to receive an adequate response from management, seek media exposure, are interested in financial benefits resulting from the act of whistleblowing (short sellers), or are interested in protecting their investment. Lastly, we propose categorizing whistleblowers into four conceptual types: protective, skeptical, role-prescribed, and self-interested. | ||
| 650 | 4 | |a Financial statement fraud | |
| 650 | 4 | |a Whistleblowing channel | |
| 650 | 4 | |a Whistleblower type | |
| 700 | 1 | |a Arroyo, Paulina |e VerfasserIn |4 aut | |
| 773 | 0 | 8 | |i Enthalten in |t Journal of business ethics |d Dordrecht [u.a.] : Springer Science + Business Media B.V, 1982 |g 157(2019), 1, Seite 95-117 |h Online-Ressource |w (DE-627)270937129 |w (DE-600)1478688-6 |w (DE-576)121465284 |x 1573-0697 |7 nnns |
| 773 | 1 | 8 | |g volume:157 |g year:2019 |g number:1 |g pages:95-117 |
| 856 | 4 | 0 | |u https://doi.org/10.1007/s10551-017-3663-7 |x Resolving-System |z lizenzpflichtig |3 Volltext |
| 935 | |a mteo | ||
| 936 | u | w | |d 157 |j 2019 |e 1 |h 95-117 |
| 951 | |a AR | ||
| ELC | |a 1 | ||
| ITA | |a 1 |t 1 | ||
| LOK | |0 000 xxxxxcx a22 zn 4500 | ||
| LOK | |0 001 4033728155 | ||
| LOK | |0 003 DE-627 | ||
| LOK | |0 004 1785669257 | ||
| LOK | |0 005 20220112043922 | ||
| LOK | |0 008 220112||||||||||||||||ger||||||| | ||
| LOK | |0 035 |a (DE-Tue135)IxTheo#2021-12-30#3B2E3BFF1380ADD288B715778D588AE3205308FB | ||
| LOK | |0 040 |a DE-Tue135 |c DE-627 |d DE-Tue135 | ||
| LOK | |0 092 |o n | ||
| LOK | |0 852 |a DE-Tue135 | ||
| LOK | |0 852 1 |9 00 | ||
| LOK | |0 935 |a ixzs |a ixrk |a zota | ||
| ORI | |a SA-MARC-ixtheoa001.raw | ||