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Whistleblowing at Social Mission Organizations: The Impact of Value Congruence on the Likelihood of Employees to Report Fraud

Fri, October 14, 3:45 to 5:15pm, TBA

Abstract

Employee whistleblowing plays a critical role in detecting fraud in organizations. In this study, we examine the effect of value congruence on employees’ intentions to report fraudulent acts at social mission organizations (SMOs). We deploy a vignette research design to investigate the whistleblowing intentions of employees at SMOs for two types of frauds: assets misappropriation and fraudulent financial reporting. We find that more value congruent employees at SMOs have greater intentions to report both fraudulent acts than other employees. We also find that employees’ loyalty to the organization’s mission (i.e., rational loyalty) mediates the relationship between their value congruence and reporting intentions. Our findings extend the whistleblowing literature by documenting rational loyalty as a predictor of whistleblowing decisions in the context of SMOs. We also extend the SMO literature by identifying an incremental benefit of hiring more value congruent employees: they are more likely to report accounting-related frauds than other employees.

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