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45 Indus. & Lab. Rel. Rev. 113 (1991-1992)
Who Blows the Whistle and Why

handle is hein.journals/ialrr45 and id is 115 raw text is: WHO BLOWS THE WHISTLE AND WHY?
MARCIA P. MICELI, JANET P. NEAR, and CHARLES R. SCHWENK*
This study examines the effects of a number of perceptual variables
on internal auditors' reporting of wrongdoing by employees and
managers in their organizations. Survey responses of 653 Directors of
Internal Auditing who observed what they perceived to be incidents of
wrongdoing show that they were less likely to report these incidents
when they did not feel compelled morally or by role prescription to do
so, when they evaluated their job performance as below average, or
when they were employed by highly bureaucratic organizations. Also,
the auditors were more likely to report incidents to external agencies (as
opposed to authorities within the organization) when they felt that the
public or their co-workers were harmed by the wrongdoing, the
wrongdoing involved theft by relatively low-level workers, there were
few other observers, or the organization was highly regulated.

I T is a rare day that the local newspaper
does not contain at least one account of
whistle-blowing-the disclosure by organi-
zational members of illegal, immoral, or il-
legitimate organizational acts or omissions
to parties who can take action to correct
the wrongdoing. Although whistle-blowing
* Marcia Miceli is Associate Professor, Department
of Management and Human Resources, Ohio State
University, and Janet Near and Charles Schwenk are
Professors of Management, both at Indiana Univer-
sity, Bloomington. The authors thank the Research
Foundation of the Institute of Internal Auditors for
providing funding for this research, and in particu-
lar Robert Muirhead, CIA, and Terry Sanderson,
CIA, of the Institute for their assistance in coordinat-
ing the project. Additional support was provided by
Ohio State University and Indiana University. The
authors also appreciate the research assistance of
Linda Ferguson, Hussein EI-Kazaz, and Sherry
Sullivan.
The data for this study are being used in further
research, and are not now available to other
researchers. Also, the future availability of the data
may be limited to preserve confidentiality. For
further details and advice, contact Marcia Miceli,
Department of Management and Human Resources,
Ohio State University, 356 Hagerty Hall, 1775
College Road, Columbus, Ohio 43210-1399.

may present a threat to organizational au-
thority structures (Weinstein 1979), it of-
ten can improve long-term organizational
effectiveness, because whistle-blowers may
suggest solutions to organizational prob-
lems (Brief and Motowidlo 1986). More im-
portant, organization members, stockhold-
ers, and society in general can benefit from
the cessation of organizational wrongdoing
such as fraud, unfair discrimination, or
safety violations.
Previous published research on whistle-
blowing has been anecdotal or has relied
heavily on secondary analysis of data
generated by questionnaires administered
to federal government employees by the
United States Merit System Protection
Board. Thus, the effects of many theoret-
ically interesting variables have not been
investigated, and the extent of generaliz-
ability of prior findings to private sector
organizations and their members is not
known.
The present study examines the factors
associated with whistle-blowing by internal
auditors. The principal research question
is whether whistle-blowing can be pre-

Industrial and Labor Relations Review, Vol. 45, No. I (October 1991). © by Cornell University.
0019-7939/91/4501 $01.00

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