Wrongdoing by Consultants: An Examination of Employees’ Reporting Intentions

Organizations are increasingly embedded with consultants and other non-employees who have the opportunity to engage in wrongdoing. However, research exploring the reporting intentions of employees regarding the discovery of wrongdoing by consultants is scant. It is important to examine reporting int...

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Bibliographic Details
Authors: Ayers, Susan (Author) ; Kaplan, Steven E. (Author)
Format: Electronic Article
Language:English
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Published: Springer 2005
In: Journal of business ethics
Year: 2005, Volume: 57, Issue: 2, Pages: 121-137
Further subjects:B reporting channels
B Personal Responsibility
B personal cost
B moral-equity
B Seriousness
B Wrongdoing
Online Access: Volltext (JSTOR)
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Description
Summary:Organizations are increasingly embedded with consultants and other non-employees who have the opportunity to engage in wrongdoing. However, research exploring the reporting intentions of employees regarding the discovery of wrongdoing by consultants is scant. It is important to examine reporting intentions in this setting given the enhanced presence of consultants in organizations and the fact that wrongdoing by consultants changes a key characteristic of the wrongdoing. Using an experimental approach, the current paper reports the results of a study examining employees’ reporting intentions subsequent to their discovery of wrongdoing by a consultant. The results of the study indicate that perceptions about the seriousness of a wrongdoing, personal costs and personal responsibility related to reporting a wrongdoing, and moral-equity judgments are significantly associated with reporting intentions for a normal (non-anonymous) reporting channel. Only perceptions of seriousness and personal costs are significantly associated for an anonymous reporting channel. Lastly, while personal costs for the anonymous reporting channel were lower than the normal reporting channel, reporting intentions were similar across the two channels.
ISSN:1573-0697
Contains:Enthalten in: Journal of business ethics
Persistent identifiers:DOI: 10.1007/s10551-004-4600-0