2020
DOI: 10.1007/s10551-020-04598-y
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Social Media as a Form of Virtual Whistleblowing: Empirical Evidence for Elements of the Diamond Model

Abstract: This article originally advances the field of organizational whistleblowing by empirically investigating the suitability of the four elements of the fraud diamond as a means to understand the intention to disclose wrongdoing through virtual channels. This article also makes a contribution on the theme of whistleblowing as it relates to customers, an under-studied, however, relevant stakeholder in this field. The main findings of the article are as follows: (a) the four elements of the fraud diamond as they rel… Show more

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Cited by 31 publications
(36 citation statements)
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References 91 publications
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“…As the overall population of this study was unknown, this study applied non-probability sampling for the data collection. The non-probability sampling is taken if the number of respondents is very large and not countable (Latan et al , 2020). The respondents were identified using a snowball sampling technique by the help of social media.…”
Section: Methodsmentioning
confidence: 99%
See 1 more Smart Citation
“…As the overall population of this study was unknown, this study applied non-probability sampling for the data collection. The non-probability sampling is taken if the number of respondents is very large and not countable (Latan et al , 2020). The respondents were identified using a snowball sampling technique by the help of social media.…”
Section: Methodsmentioning
confidence: 99%
“…This research adopted the same measurement item as the previous empirical studies. Using the measurement item that has generally been deemed practical is better than developing a new measurement item because of the complexity of developing the scales (Latan et al , 2020). Information quality, reputation of social media, social media political marketing activities, trust and political involvement were measured by using the Likert’s scale of five points ranging from 1 (strongly disagree) to 5 (strongly agree).…”
Section: Methodsmentioning
confidence: 99%
“…Smaili and Arroyo [23] indicate that whistleblowers' intrinsic motivations change depending on whether the whistleblower and the reporting channel are internal or external to the focal organization. Latan et al [55] argue that whistleblowing behavior of external stakeholders, specifically customers, is often overlooked. Such observations can have implications for the design of effective WS.…”
Section: Seriousness Of Wrongdoing (+) [24] [C]mentioning
confidence: 99%
“…However, their preference may vary depending on contextual factors such as industry settings and geographic location. In the auditing industry for example, auditors often prefer utilizing non-anonymous reporting channels [58] despite contrasting research, which finds that auditors do prefer anonymous reporting channels where available [55]. The preference of non-/anonymous reporting channels can also differ based on organization's location and industry [29].…”
Section: Anonymity In Whistleblowingmentioning
confidence: 99%
“…Dengan kata lain pemanfaatan media sosial sebagai saluran whistleblowing masih belum banyak digunakan. Padahal, media sosial dapat menjadi saluran whistleblowing karena berkorelasi sebagai metode untuk mengungkap praktik kecurangan (Latan et al, 2020).…”
Section: Pendahuluanunclassified