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http://ssrn.com/abstract=2173643
 
 

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


Paul Benjamin Lowry


City University of Hong Kong (CityUHK) - College of Business - Department of Information Systems

Greg Moody


University of Pittsburgh - Katz Graduate School of Business

Dennis F. Galletta


University of Pittsburgh and Director, Katz Doctoral Program

Anthony Vance


Brigham Young University - Department of Information Systems

September 30, 2013

Journal of Management Information Systems, Vol. 30(1), pp. 153-189 (doi: 10.2753/MIS0742-1222300105)

Abstract:     
Online whistle-blowing reporting systems (WBRS) are becoming increasingly prevalent channels for reporting organizational failures. The Sarbanes-Oxley Act and similar international laws require firms to establish whistle-blowing (WB) procedures and WBRS, thus increasing the importance of WB research and applications. Although the literature has addressed conventional WB behavior, it has not explained and measured the use of WBRS in online contexts that could significantly affect perceptions of anonymity, trust, and risk for those using such reporting tools. Addressing these opportunities, this study proposes the WBRS model (WBRS-M). Using actual working professionals in an online experiment of hypothetical scenarios, we empirically test 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. We show that organizations can increase WB by enhancing WBRS users’ perceptions of trust and anonymity. We also demonstrate that anonymity is richer than a mere lack of identification, which is not as important in this context as other elements of anonymity.

Number of Pages in PDF File: 61

Keywords: Whistle-blowing, whistle-blowing reporting systems, organizational governance, organizational failure, computer abuse, anonymity, trust, IT artifacts, risk

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Date posted: November 11, 2012 ; Last revised: September 9, 2013

Suggested Citation

Lowry, Paul Benjamin and Moody, Greg and Galletta, Dennis F. and Vance, Anthony, The Drivers in the Use of Online Whistle-Blowing Reporting Systems (September 30, 2013). Journal of Management Information Systems, Vol. 30(1), pp. 153-189 (doi: 10.2753/MIS0742-1222300105). Available at SSRN: http://ssrn.com/abstract=2173643

Contact Information

Paul Benjamin Lowry (Contact Author)
City University of Hong Kong (CityUHK) - College of Business - Department of Information Systems ( email )
83 Tat Chee Avenue
Kowloon
Hong Kong
+852-3442-7771 (Phone)
HOME PAGE: http://www.cb.cityu.edu.hk/staff/pblowry
Gregory Daniel Moody
University of Pittsburgh - Katz Graduate School of Business ( email )
Pittsburgh, PA 15260
United States
Dennis F. Galletta
University of Pittsburgh and Director, Katz Doctoral Program ( email )
Pittsburgh, PA 15260
United States
Anthony Vance
Brigham Young University - Department of Information Systems ( email )
510 Tanner Building
Marriott School
Provo, UT 84602
United States
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