The Impact of Social Identity on Whistleblower Tip Investigations

• In Event: Emerging Research and Research Interaction 1

Abstract

This study explores the impact of social identity on an internal auditor’s investigation of a whistleblower tip. As belonging to a group is an important part of social identity, psychology literature demonstrates that individuals tend to judge the wrongdoing of in-group and outgroup members differently. Based on prior research, it is predicted that if an auditor perceives the employee implicated in a whistleblower tip as an in-group member, the auditor will assess the tip as less credible and require more evidence to complete the investigation. Further, it is predicted that assessed tip credibility will moderate the relationship between group identity and the amount of evidence required. An experiment will be conducted utilizing professional internal auditors to test the hypotheses. Group identity and tip credibility will be manipulated, and auditors will complete an information search task pertaining to a hypothetical whistleblower tip.

Author

• Megan Marie Jones, West Virginia University