{"title":"The Experimental Effects of a Student Whistleblower Policy on Reporting Classmate Misconduct","authors":"F. DeZoort","doi":"10.2308/issues-2021-062","DOIUrl":null,"url":null,"abstract":"\n Despite the effectiveness of whistleblower programs in business, student policies for reporting classmate misconduct are extremely rare. This experimental study evaluates the effects a student whistleblower policy has on student likelihood of reporting classmate misconduct. Specifically, 309 undergraduate and graduate students participated in a study that manipulates whistleblower policy source randomly between-subjects. The results indicate that students receiving a professor-based policy report a higher likelihood of reporting classmate misconduct than students receiving a university-based policy or no policy at all. Students in the professor policy group also report taking the policy more seriously than students in the other two groups, while having a similarly high level of trust in the policy’s confidentiality pledge. No significant difference in whistleblowing likelihood is found between the university policy and no policy groups. The results also indicate that perceived responsibility for reporting mediates the policy-reporting link, highlighting the need to encourage student responsibility.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":null,"pages":null},"PeriodicalIF":1.0000,"publicationDate":"2023-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"ISSUES IN ACCOUNTING EDUCATION","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/issues-2021-062","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
Despite the effectiveness of whistleblower programs in business, student policies for reporting classmate misconduct are extremely rare. This experimental study evaluates the effects a student whistleblower policy has on student likelihood of reporting classmate misconduct. Specifically, 309 undergraduate and graduate students participated in a study that manipulates whistleblower policy source randomly between-subjects. The results indicate that students receiving a professor-based policy report a higher likelihood of reporting classmate misconduct than students receiving a university-based policy or no policy at all. Students in the professor policy group also report taking the policy more seriously than students in the other two groups, while having a similarly high level of trust in the policy’s confidentiality pledge. No significant difference in whistleblowing likelihood is found between the university policy and no policy groups. The results also indicate that perceived responsibility for reporting mediates the policy-reporting link, highlighting the need to encourage student responsibility.
期刊介绍:
The mission of Issues in Accounting Education is to publish research, commentaries, instructional resources, and book reviews that assist accounting faculty in teaching and that address important issues in accounting education. The journal will consist of two major sections, “Research and Commentary” and “Instructional Resources”.