“…The overall organizational openness for whistleblowing is often cited for being a determinant as to whether or not a person takes an action. Many of these issues are structural and systemic, based in organizational culture and leadership, as well as in human resource policies (Berry, 2004;Cook, 2008;Eaton & Akers, 2007;Kaptein, 2011), the structure of which have notable impact in terms of either facilitating, mitigating, or even punishing the reporting of wrongdoing (Brennan & Kelly, 2007;Kaplan et al, 2009). Fear of retaliation and punishment, as well as risk versus rewards, is also a common focus in whistleblowing research (Domfeh & Bawole, 2011;Fatoki, 2013;Keil et al, 2010;Liyanarachchi & Adler, 2011;Miceli et al, 2012;Moloney et al, 2019;Rehg et al, 2008), and is commonly linked to the availability of both internal and external, as well as anonymous, reporting avenues (Feldman & Lobel, 2010;Kaplan et al, 2009;Miceli et al, 2012;Moloney et al, 2019).…”