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Seifert, D.L., Sweeney, J.T., Joireman, J. and Thornton, J.M. (2010) The Influence of Organizational Justice on Accountant Whistleblowing. Accounting, Organizations and Society, 35, 707-717.
https://doi.org/10.1016/j.aos.2010.09.002

has been cited by the following article:

• TITLE: A Summary of Research on the Influencing Factors of Employees’ Willingness to Whistle-Blowing

  AUTHORS: Xinya Chen

  KEYWORDS: Wrongdoing, Internal Reporting, Influencing Factors

  JOURNAL NAME: American Journal of Industrial and Business Management, Vol.8 No.7, July 25, 2018

  ABSTRACT: Intra-firm whistle-blowing is a mechanism that effectively suppresses the problem of entrusted agents within enterprises. Although China has already issued some whistle-blowing laws and many companies have established internal whistle-blowing systems, there are still loopholes in the existing internal whistle-blowing systems of enterprises. The internal whistle-blowing department of the enterprise is virtually empty and has little effect. Many employees observe the existence of wrongdoing but do not choose to report it. Internal problems of the company are still frequent. Foreign scholars have made some achievements in the study of corporate employees’ willingness to whistle-blowing for a few decades, and China’s research on employees’ willingness to report is still lacking. This article reviews the influencing factors of employee’s willingness to blow the whistle, makes an outlook for future research, and puts forward constructive suggestions for improving the internal whistle-blowing system in China.