Are Not-for-Profit Employees More Willing (or Likely) to Whistleblow?

• In Event: Potpourri (PI, GNP, Diversity)

Abstract

Not-for-profits fall prey to the same types of fraud for-profits fall victim to, most commonly asset misappropriation and financial statement fraud. Little experimental research to date has been conducted to determine if whistleblowing intentions differ between these types of organizations. The employees who self-select into not-for-profits may be inherently different from employees at other organizations, especially in terms of their commitment (both affective and normative) to their employer. We find that organization type and fraud type significantly impact reporting intentions, and that commitment acts as a mediator of organization type.

Authors

• Andrea Scheetz, Radford University

• Aaron Wilson, Ohio University