Please enable JavaScript.

Coggle requires JavaScript to display documents.

Whistle Blowing - Coggle Diagram

- - - - Organisations implement mechanisms and structures to signal to all what is the expected and acceptable behaviour
      - Organisations operate within a framework of norms, values and acceptable economic behaviour
      - Institutional theory can be used to justify compliant behaviour
  - - - Two generally accepted priciples
        
        i. All individuals should be treated fairly
        
        ii. Positions and offices must be open to all and equal opportunities for individuals
      - To protect public interest from powerful stakeholders, they rely on the professional judgement of external auditors
  - - - ii. The bystander must decide that the event is an emergency
      - iii. The bystander must decide that he or she is responsible for helping
      - iv. The bystander must choose the appropriate method of helping
      - i. The bystander must be aware of the event
      - v. The bystander implements the intervention
- - - - Large organisations are more bureaucratic and may stifle upward communication
      - Small organisations have shorter and fewer communication channels
      - Large organisations are less dependent on any single employee and can easily be replaced than in small organisations
    - - Internal auditors holding higher managerial positions are more likely to whistleblow than those in lower managerial positions.
  - - - The more serious the wrongdoing, the higher the influence on internal auditors’ intentions to whistleblow.
      - Seriousness are financial consequences safety and health risks, and frequency of wrongdoing
    - - The higher the status of wrongdoers in the organisational hierarchy, the lower the influence on the internal auditors’ intentions to whistleblow
  - - - The person is male
      - The person is older
      - Having longer tenure in organisation
- - - - Attitudes toward whistle-blowing will have a positive, direct effect on whistle-blowing intentions among external
        auditors.
    - - Perceived behavioural control will have a positive, direct effect on whistle-blowing intentions among external
        auditors.
    - - Independence commitment will have a positive, direct effect on whistle-blowing intentions among external
        auditors.
    - - Personal responsibility for reporting will have a positive, direct effect on whistle-blowing intentions among
        external auditors.
    - - Personal cost of reporting will have a negative, direct effect on whistle-blowing intentions among external
        auditors.