Caesar Marga Putri
Universitas Muhammadiyah Yogyakarta

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Journal : The Indonesian Journal of Accounting Research

The Examination of Reporting Channel Under Structural and Reward Model of Whistleblowing: An Experimental Approach CAESAR MARGA PUTRI
The Indonesian Journal of Accounting Research Vol 15, No 3 (2012): IJAR September 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.258

Abstract

The objective of this research is to examine empirically the effectiveness of two different whistleblowing models (structural vs reward) in encouraging people to report wrongdoing or fraud. To achieve the objective, this study employs an experiment method, with 55 participants from two universities. The result shows that an anonymous channel under the structural model is more effective than a non-anonymous channel. Additionally, this study finds that the non-anonymous channel in the reward model is more effective than the anonymous channel.