PurposeThe purpose of this paper is to investigate whether intention to report fraud varies by organization type or fraud type. Employees who self-select into not-for-profits may be inherently different from employees at other organizations.Design/methodology/approachThe authors conduct a 2 × 2 experiment in which (n=107) individuals with a bookkeeping or accounting background respond to a fraud scenario. Analysis of covariance models are used for data analysis.FindingsThe authors find evidence that not-for-profit employees are more likely to report fraud and that reporting intention does not differ significantly by fraud type.Research limitations/implicationsLimitations of this study include the simulation of a fraud through a hypothetical incident and the use of online participants.Practical implicationsThis study expands the commitment literature by examining the role that commitment plays in the judgment and decision-making process of a whistleblower. Findings suggest affective commitment, which is an employee’s emotional attachment to the organization, and mediate the path between organization type and reporting intention. Affective commitment significantly predicts whistleblowing in not-for-profit organizations but not in for-profit organizations.Originality/valueThis research provides insight into how organization type influences whistleblowing intentions through constructs such as organizational commitment and public service motivation.
Journal of Public Budgeting, Accounting & Financial Management – Emerald Publishing
Published: Mar 4, 2019
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