Type of wrongdoing and whistle-blowing: Further evidence that type of wrongdoing affects the whistle-blowing process

Preliminary evidence suggests that the type of wrongdoing observed in organizations affects the whistle-blowing process; that is, the likelihood that wrongdoing will be reported and the consequences of so doing. Using as sample of management accountants and focusing on financial fraud, this study provides additional evidence that type of wrongdoing affects the likelihood of whistleblowing. However, contrary to previous research findings, there was no relationship between type of wrongdoing and experienced retaliation for whistleblowing. Type of wrongdoing was related to perceived issue seriousness providing additional evidence that wrongdoing is not monolithic in nature. These findings suggest that type of wrongdoing should be included in future research on the topic of whistle-blowing.