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Moral Identity as a Moderator of Perceived Whistle Blowing under Threat of Retaliation, No Protection, and No Reward
Deborah L. Seifert,
Illinois State University
William W. Stammerjohan, Louisiana Tech University
ABSTRACT. This study examines moral identity as a moderator of perceived whistle blowing. It is important to better understand whistle blowing because it has come to the forefront as an internal control mechanism to deter fraud with the passage of the Sarbanes-Oxley Act of 2002. A 2x2x2 factorial research design is used to test the hypotheses with scenario factor levels of retaliation/no retaliation, protection/no protection, and monetary reward/no monetary reward. The results of this study are that moral identity is a significant, positive moderator of the perceived likelihood of whistle blowing under the threat of retaliation and no reward, respectively. Moral identity is also a significant, positive moderator of the perceived likelihood of whistle blowing under the simultaneous adverse circumstances of threat of retaliation, no protection, and no reward. Marginal support is found that moral identity is a positive moderator of whistle blowing when no protection is present.
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