Perception of Internal Controls Helps Explain Whistleblowing

Authors

Andrea M. Scheetz, Georgia Southern University
Tonya D.W. Smalls, Clark Atlanta University
Joseph Wall, Marquette UniversityFollow
Aaron B. Wilson, Ohio University

Document Type

Article

Publication Date

8-1-2022

Publisher

SAGE Publications

Source Publication

Nonprofit and Voluntary Sector Quarterly

Source ISSN

0899-7640

Abstract

The nonprofit sector may suffer financially from inconsistency in regulations and polices surrounding internal control implementation. To address this issue, our study explores how perceived internal control strength differs between nonprofit and for-profit organizations. Furthermore, we examine three components of the Committee of Sponsoring Organization framework to determine which components might significantly influence whistleblowing for nonprofit organizations. As expected, all three components appear to significantly influence whistleblowing for those in for-profit organizations. For those in nonprofit organizations, the perception of control activities and monitoring activities significantly mediates the relationship between organization type and whistleblowing intentions. Finally, the data indicate that the use of an anonymous website for whistleblowing at a nonprofit organization may require added attention and resources if employees at nonprofits are to use this outlet to the same extent as it is used at a for-profit organization.

Comments

Nonprofit and Voluntary Sector Quarterly, Vol. 51, No. 4 (August 01, 2022): 759-782. DOI. © 2022 SAGE Publications. Used with permission.

Recommended Citation

Scheetz, Andrea M.; Smalls, Tonya D.W.; Wall, Joseph; and Wilson, Aaron B., "Perception of Internal Controls Helps Explain Whistleblowing" (2022). Accounting Faculty Research and Publications. 140.
https://epublications.marquette.edu/account_fac/140