The Availability of Reporting Channels, Tone at the Top, and Whistleblowing Intentions

SOX requires the establishment of anonymous whistleblowing channels for public companies, but private companies are free to implement the channel(s) of their choosing. Although anonymous channels have long been considered a “best practice”, the evidence on their efficacy is mixed, creating confusion as to how private companies should proceed. Additionally, most studies comparing non-anonymous and anonymous channels have used a within-participants design, where both channels are available, limiting their ability to determine the incremental effectiveness of different whistleblowing systems. We find that offering either an anonymous channel or dual channels improves reporting intentions, relative to a non-anonymous channel, but primarily when tone at the top is weak. When tone at the top is strong, reporting intentions are not statistically different across the three systems. We also find no evidence that dual channels improve whistleblowing intentions relative to an anonymous channel, regardless of the tone at the top.

Voice or silence: antecedents of whistleblowing intentions

Purpose This study aims to examine the effects of peer ethical behavior and individual differences in valuation of fairness vs loyalty on whistleblowing intentions in academic settings. This study also tests the underlying mechanism responsible for the effects of peer behavior on reporting intentions, namely, fear of reprisal. Design/methodology/approach A survey was conducted with 947 undergraduate students. The model was tested using ordinary least squares regression models followed by bootstrapped mediation analyses. Findings Results showed that the effects of peer ethical behavior on whistleblowing intentions are mediated by fear of retaliation. Moreover, the findings indicated that, for low-severity transgressions, there is an interactive effect between fear of retaliation and endorsement of fairness over loyalty on whistleblowing intentions. Research limitations/implications When the misconduct is seen as minor, a potential whistleblower may understand that the expected costs outweigh the possible benefits of blowing the whistle. In such situations, higher fear of retaliation would undermine the effects of individual’s endorsement of fairness over loyalty on reporting intentions. Practical implications As the social environment significantly affects someone’s whistleblowing intentions, there should be visible efforts to improve and to foster an ethical infrastructure in organizations. Social implications As fear of retaliation by peers is one of the most important determinants affecting the decision to report misconduct in general, there must be serious efforts from leaders to mitigate any threat of retaliation to those who come forward. Originality/value This work contributes to the discussion about individual and situational antecedents of whistleblowing. More importantly, it sheds light on one potential boundary condition for the influence of the fairness–loyalty tradeoff on whistleblowing decisions: severity of the transgression. The findings provide initial evidence that, for low-severity transgressions, fear of retaliation weakens the positive effects of one’s moral compass in terms of preference for fairness over loyalty on whistleblowing intentions.

Concussion-reporting behaviors among high school athletes in Ireland: Applying the theory of planned behavior

Background Sport-related concussion is a significant public health issue, especially among children and adolescents. A growing body of evidence suggests that athletes who do not immediately report concussion and continue to play while concussed take longer to recover than their counterparts. Yet, many child and adolescent athletes do not immediately report concussion symptoms to a responsible adult. Aim This study examined the utility of the Theory of Planned Behavior (TPB) in predicting concussion reporting intentions and in-season reporting behaviors among high school, Gaelic Athletic Association (GAA) athletes in the Republic of Ireland. Methods High school GAA athletes aged 12-18 years completed surveys at baseline and at three-month follow-up. Concussion-related perceived behavioral control (PBC), attitudes, subjective norms, and reporting intentions were assessed at baseline. In-season concussion reporting behaviors were assessed at three-month follow-up. Hierarchical linear regression models were used to examine the relationship between the constructs of the TPB and baseline reporting intentions. Logistic regression models were used to examine the relationship between the constructs of the TPB and in-season reporting behaviors. All data were collected during the 2016–2017 academic year. Results A total of 153 adolescent athletes were included (n = 102 [66.7%] females; Mage = 14.4 years, [SD = 1.6]). Consistent with the TPB, results revealed that PBC and reporting intentions contributed to the prediction of in-season reporting behaviors. Reporting intentions, in turn, were strongly influenced by PBC, attitudes, and subjective norms. PBC was the strongest predictor of concussion reporting intentions and in-season reporting behaviors; the stronger the athletes’ PBC, the stronger their reporting intentions and the more likely they were to have reported concussion symptoms during the current season. Conclusion Although the findings from the current study must be interpreted cautiously given the small sample size, the findings suggest that the TPB has some utility in the prediction of concussion reporting intentions and reporting behaviors. However, our findings suggest that the TPB should not be used in isolation; other models that incorporate personal factors and environmental constraints may be needed to better our understanding of concussion reporting intentions and behaviors among high school athletes. Concussion education programs that include strategies to enhance PBC over concussion reporting may help improve concussion reporting behaviors among high school athletes.

A Latent Profile Analysis to Categorize and Describe Athletes Based on Factors Related to Concussion Disclosure

Context Collegiate student-athletes continue competing after experiencing symptoms of a concussion. Self-report of concussion symptoms is a critical element of the recovery process. Identifying factors related to concussion disclosure can aid in encouraging self-reporting. Objective To use latent profile analysis to categorize and describe athletes based on factors related to concussion disclosure. Design Cross-sectional study. Setting Web-based survey. Patients or Other Participants A total of 2 881 (52.4% female; 65.3% in-season; 40% collision sport) student-athletes from 16 National Collegiate Athletic Association member institutions. Main Outcome Measure(s) Student-athlete concussion expectations, attitudes, and norms were the profile variables and reporting intentions served as the distal outcome variable. We conducted latent profile analysis using select profile variables to determine the optimal number of classes. Differences in concussion-reporting intentions by profile assignment were then examined. Lastly, the extent to which a student-athlete's sex, season status, and level of contact predicted his or her intentions to report a concussion within each profile was investigated. Results Five unique student-athlete profiles emerged, including 1 profile that was most risky and another that was least risky. Females had significantly higher odds of being in the least risky profile. Those participating in collision sports had significantly higher odds of being in the top 2 most risky profiles. Contact-sport and in-season athletes were less likely to be in the least risky profile. Conclusions With a better understanding of student-athlete profiles, athletic trainers have an opportunity to encourage concussion disclosure. Prompt disclosure would allow student-athletes to begin the return-to-play protocol in a more timely manner.

Endogenous Peer Group Effects on Adolescents’ Crime Reporting Intentions

This paper provides an empirical analysis of the determinants of adolescents’ crime reporting intentions with particular emphasis on the role of social interactions. The empirical strategy extends the discrete choice random utility model to allow preferences to be defined over the expected actions of an individual’s peer group defined by his or her class at school. In this context, students choose whether to report instances of bullying, property theft, or academic cheating they may witness at or around school. Both endogenous and exogenous peer group effects on adolescents’ crime reporting intentions are identified and estimated using a 1620-student dataset. Results lend support to the hypothesis that social interactions play a significant role in shaping adolescents’ decisions to report wrongdoing they may witness. These group influences can strengthen, or temper school policies aimed at encouraging students to take a more active role in reducing school or community crime.

Concussion Knowledge, Attitudes, and Self-Reporting Intentions in Youth Athletes

Context Although it has been suggested that developmental and sociological factors play a role in concussion reporting, the empirical evidence related to this is limited. Objective To examine the influences of sex, school level, school location, concussion-reporting history, and socioeconomic status on concussion-related knowledge, attitudes, and reporting intentions among middle school and high school athletes. Design Cross-sectional study. Setting Master students and High School athletes attending pre-participation examinations (PPEs) were asked to complete paper-based surveys. Patients or Other Participants Overall, 541 athletes representing 18 sports returned fully completed surveys. Main Outcome Measure(s) Outcomes were concussion-related knowledge, perceived seriousness, positive feelings about reporting, and self-reporting intentions. We examined group differences in these outcomes across levels of the explanatory variables of sex, school level (middle school versus high school), school location (urban versus rural), concussion self-reporting history (yes or no), and socioeconomic status (free or reduced-price lunch versus no free or reduced-price lunch) using Wilcoxon rank sum tests. Then we used multivariable ordinal logistic regression models to identify predictors of higher score levels for each outcome. Odds ratio (OR) estimates with 95% confidence intervals (CIs) excluding 1.00 were deemed significant. Results Odds of higher levels of knowledge were higher in urban versus rural school student-athletes (ORAdjusted = 1.81; 95% CI = 1.03, 3.17), and lower in student-athletes on free or reduced-price lunch versus those not on free or reduced-price lunch (ORAdjusted = 0.52; 95% CI = 0.36, 0.77). Similarly, odds of higher levels of seriousness were lower in male versus female student-athletes (ORAdjusted = 0.48; 95% CI = 0.32, 0.72). Further, odds of higher levels of self-reporting intentions were lower among male versus female student-athletes (ORAdjusted = 0.53; 95% CI = 0.37, 0.75). Conclusions Developmental and sociological factors were differentially associated with concussion-related knowledge, attitudes, and self-reporting intentions. These results can inform medical providers, parents, and coaches with regard to context-specific clinical assessments of concussion symptoms.