The Drivers in the Use of Online Whistle-Blowing Reporting Systems.

Author List: Lowry, Paul Benjamin; Moody, Gregory D.; Galletta, Dennis F.; Vance, Anthony;
Journal of Management Information Systems, 2013, Volume 30, Issue 1, Page 153-190.
Online whistle-blowing reporting systems (WBRS) have become increasingly prevalent channels for reporting organizational failures. The Sarbanes-Oxley Act and similar international laws now require firms to establish whistle-blowing (WB) procedures and WBRSs, increasing the importance of WB research and applications. Although the literature has addressed conventional WB behavior, it has not explained or measured the use of WBRSs in online contexts that could significantly alter elements of anonymity, trust, and risk for those using such reporting tools. This study proposes the WBRS model (WBRS-M). Using actual working professionals in an online experiment of hypothetical scenarios, we empirically tested the WBRS-M for reporting computer abuse and find that anonymity, trust, and risk are highly salient in the WBRS context. Our findings suggest that we have an improved WB model with increased explanatory power. Organizations can make WB less of a professional taboo by enhancing WBRS users' perceptions of trust and anonymity. We also demonstrate that anonymity means more than the mere lack of identification, which is not as important in this context as other elements of anonymity.
Keywords: anonymity; computer abuse; IT artifacts; organizational failure; organizational governance; risk; trust; whistle-blowing; whistle-blowing reporting systems
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#108 0.157 model research data results study using theoretical influence findings theory support implications test collected tested based empirical empirically context paper
#156 0.118 ethical ethics ambidexterity responsibility codes moral judgments code behavior professional act abuse judgment professionals morality effect issues unethical intentions personal
#50 0.108 financial crisis reporting report crises turnaround intelligence reports cash forecasting situations time status adequately weaknesses selective impact systemic power described
#172 0.107 trust trusting study online perceived beliefs e-commerce intention trustworthiness relationships benevolence initial importance trust-building examines discussed building future context transactions
#264 0.102 risk risks management associated managing financial appropriate losses expected future literature reduce loss approach alternative mitigate failures failure cause mitigation
#233 0.095 group gss support groups systems brainstorming research process electronic members results paper effects individual ebs using used anonymity ideas discussion
#130 0.070 online users active paper using increasingly informational user data internet overall little various understanding empirical despite lead cascades help availability