“…In line with this definition, most studies have examined whistleblowers who are members of organizations, i.e., employees. In these studies, their job positions differed considerably in terms of hierarchy, i.e., upper-level managers (Keenan 1990(Keenan , 2000(Keenan , 2002, managers and professionals (Chiu 2003), managers from different hierarchical levels (Nayir and Herzig 2012;Tavakoli et al 2003), professionals (MacNab andWorthley 2008), personnel executives (Barnett 1992); internal auditors (Robinson et al 2012), internal auditors and management accountants (Seifert et al 2010), employees (Bjørkelo et al 2010;Callahan and Collins 1992;Miceli and Near 1984;Singer et al 1998;Stansbury and Victor 2009), lower-level employees (Gao et al 2015), working population (Kaptein 2011), bank employees ), public sector employees (Cassematis and Wortley 2013), government officials (Park et al 2005), police officers (Park and Blenkinsopp 2009), and military employees . In a number of whistleblowing studies, student samples were used as a proxy for employees (e.g., Bhal and Dadhich 2011;Dalton and Radtke 2013;Kaplan and Schultz 2007;Kaplan et al 2009;Liyanarachchi and Newdick 2009;Lowe et al 2015;Park et al 2008Park et al , 2014Trongmateerut and Sweeney 2013).…”