THE EFFECT OF REPORTING MODELS AND RETALIATION IN BOOSTING PROPENSITY TO BLOW THE WHISTLE: AN EXPERIMENTAL APPROACH

HENRICO, KEVIN and Mukhtaruddin, Mukhtaruddin and Wahyudi, Tertiarto (2020) THE EFFECT OF REPORTING MODELS AND RETALIATION IN BOOSTING PROPENSITY TO BLOW THE WHISTLE: AN EXPERIMENTAL APPROACH. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically examines the phenomenon about the influence of reporting models (structural and reward model), reporting channels (anonymous and non-anonymous), and retaliation on someone propensity to blow the whistle. The data obtained by true experimental research methods which participants act as senior accountant in the company. Subject in this study are 69 auditing students who received 4 different treatments. The results show that level of retaliation has negative influence on someone propensity to blow the whistle. Non-anonymous reporting channel and reward models are effective to encourage whistleblowing intention in conditions of low level of retaliation. However, anonymous reporting channel and structural model are effective to encourage whistleblowing intention in conditions of high level of retaliation.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Whistleblowing Reporting Models, Whistleblowing Reporting Channels, Retaliation, Whistleblowing Intention
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 4728 not found.
Date Deposited:	27 Jan 2020 04:04
Last Modified:	27 Jan 2020 04:04
URI:	http://repository.unsri.ac.id/id/eprint/25824

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