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Abstract
Since the Enron scandal, whistleblowing has become an essential means in the prevention and detection of fraud in the US. In Germany however, literature suggests that whistleblowing, seen as denunciating, shows less potential in this regard. Given the latest legislative efforts, relevant regulation is discussed and we analyze how attitude, subjective norm and perceived behavioral control influence the decision to blow the whistle. Our analysis shows a significant influence only for attitude on intention. We find significant correlations between attitude, subjective norm and perceived behavioral control. The comparison of our results with studies on culturally different samples indicates possible influences of culture on the whistleblowing process. Implications for research and practice with a focus on Germany are discussed.
| Translated title of the contribution | Whistleblowing as a means for the prevention and detection of fraud in Germany - Amidst heroes and informers |
|---|---|
| Original language | German |
| Journal | Betriebswirtschaftliche Forschung und Praxis |
| Volume | 72 |
| Issue | 4 |
| Pages (from-to) | 445-471 |
| Number of pages | 27 |
| ISSN | 0340-5370 |
| Publication status | Published - 1 Jul 2020 |
| Externally published | Yes |
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