The Silent Samaritan Syndrome: Why the Whistle Remains Unblown

Whistle blowing programs have been central to numerous government, legislative, and regulatory reform efforts in recent years. To protect investors, corporate boards have instituted numerous measures to promote whistle blowing. Despite significant whistle blowing incentives, few individuals blow the...

Full description

Saved in:  
Bibliographic Details
Authors: MacGregor, Jason (Author) ; Stuebs, Martin (Author)
Format: Electronic Article
Language:English
Check availability: HBZ Gateway
Journals Online & Print:
Drawer...
Fernleihe:Fernleihe für die Fachinformationsdienste
Published: Springer 2014
In: Journal of business ethics
Year: 2014, Volume: 120, Issue: 2, Pages: 149-164
Further subjects:B Silence
B Incentives
B Fraud triangle
B Awareness
B moral competence
B Community influences
B Rationalization
B Professional Identity
B Moral Behavior
B Whistleblowing
Online Access: Volltext (JSTOR)
Volltext (lizenzpflichtig)

MARC

LEADER 00000caa a22000002 4500
001 1785650270
003 DE-627
005 20230710121146.0
007 cr uuu---uuuuu
008 220112s2014 xx |||||o 00| ||eng c
024 7 |a 10.1007/s10551-013-1639-9  |2 doi 
035 |a (DE-627)1785650270 
035 |a (DE-599)KXP1785650270 
035 |a (DE-He213)s10551-013-1639-9-e 
040 |a DE-627  |b ger  |c DE-627  |e rda 
041 |a eng 
084 |a 1  |2 ssgn 
100 1 |a MacGregor, Jason  |e VerfasserIn  |4 aut 
245 1 4 |a The Silent Samaritan Syndrome: Why the Whistle Remains Unblown 
264 1 |c 2014 
336 |a Text  |b txt  |2 rdacontent 
337 |a Computermedien  |b c  |2 rdamedia 
338 |a Online-Ressource  |b cr  |2 rdacarrier 
520 |a Whistle blowing programs have been central to numerous government, legislative, and regulatory reform efforts in recent years. To protect investors, corporate boards have instituted numerous measures to promote whistle blowing. Despite significant whistle blowing incentives, few individuals blow the whistle when presented with the opportunity. Instead, individuals often remain fallaciously silent and, in essence, become passive fraudsters themselves. Using the fraud triangle and models of moral behavior, we model and analyze fallacious silence and identify factors that may motivate an individual to rationalize fallacious silence. We use a survey of graduate accounting students to test hypothesized factors that contribute to fallacious silence rationalizations in an academic setting. We find evidence that the ability to rationalize fallacious silence is related to community influences and personal traits such as awareness and moral competence. 
601 |a Samaritaner 
650 4 |a Community influences 
650 4 |a Incentives 
650 4 |a Awareness 
650 4 |a Professional Identity 
650 4 |a Moral Behavior 
650 4 |a moral competence 
650 4 |a Rationalization 
650 4 |a Fraud triangle 
650 4 |a Silence 
650 4 |a Whistleblowing 
700 1 |a Stuebs, Martin  |e VerfasserIn  |4 aut 
773 0 8 |i Enthalten in  |t Journal of business ethics  |d Dordrecht : Springer, 1982  |g 120(2014), 2, Seite 149-164  |h Online-Ressource  |w (DE-627)270937129  |w (DE-600)1478688-6  |w (DE-576)121465284  |x 1573-0697  |7 nnns 
773 1 8 |g volume:120  |g year:2014  |g number:2  |g pages:149-164 
856 |3 Volltext  |u http://www.jstor.org/stable/42921328  |x JSTOR 
856 4 0 |u https://doi.org/10.1007/s10551-013-1639-9  |x Resolving-System  |z lizenzpflichtig  |3 Volltext 
935 |a mteo 
951 |a AR 
ELC |a 1 
ITA |a 1  |t 1 
LOK |0 000 xxxxxcx a22 zn 4500 
LOK |0 001 4033709169 
LOK |0 003 DE-627 
LOK |0 004 1785650270 
LOK |0 005 20220112043809 
LOK |0 008 220112||||||||||||||||ger||||||| 
LOK |0 035   |a (DE-Tue135)IxTheo#2021-12-30#D85177A408D3509204A31E0257ED2029DCE99959 
LOK |0 040   |a DE-Tue135  |c DE-627  |d DE-Tue135 
LOK |0 092   |o n 
LOK |0 852   |a DE-Tue135 
LOK |0 852 1  |9 00 
LOK |0 866   |x JSTOR#http://www.jstor.org/stable/42921328 
LOK |0 935   |a ixzs  |a ixrk  |a zota 
ORI |a SA-MARC-ixtheoa001.raw 
STA 0 0 |a Whistleblowing 
STB 0 0 |a Lanceurs d'alerte 
STC 0 0 |a Alerta,Whistleblowing,Whistleblowing 
STD 0 0 |a Whistleblowing 
STF 0 0 |a 吹哨人 
STG 0 0 |a Denúncia,Whistleblowing,Whistleblowing 
STH 0 0 |a Доносительство 
STI 0 0 |a Whistleblowing 
SYE 0 0 |a Missstand,Whistle blowing