“…However, thus far, researchers have examined whistle-blowing in relation to financial fraud. Even though IS researchers consider user information an asset as valuable as financial information (Posey, Roberts, Lowry, Bennett, & Courtney, 2013;Posey et al, 2015) and expect people to whistle-blow confidentiality breaches (Guo & Yu, 2019;Mamonov, Koufaris, & Benbunan-Fich, 2017;Padayachee, 2016;Posey et al, 2015;Tim, Pan, Bahri, & Fauzi, 2017;van Offenbeek, Boonstra, & Seo, 2017;Zhang & Leidner, 2018), they have not yet tested whether whistle-blowing applies to confidentiality breaches. We do not know whether whistle-blowing applies to confidentiality breaches because these breaches result in less obvious damage to organizations and even to victims; as such, employees may not consider reporting it necessary.…”