Workplace Satisfaction and Employee Whistleblowing
Tracks
Crystal 2
Monday, July 1, 2024 |
5:00 PM - 5:15 PM |
Presenter
Ms Pecky Pan
Phd Student
Monash University
Workplace Satisfaction and Employee Whistleblowing
Abstract
We study how satisfaction at the workplace affects the likelihood that a firm is subject to an external employee whistleblowing event. We consider two types of whistleblowing events: substantiated and frivolous whistleblowing reports. We find that firms with greater workplace satisfaction are associated with a lower likelihood of employees reporting financial misconduct using external whistleblowing channels, both for substantiated and frivolous whistleblowing reports. We also examine the consequences of whistleblowing reports and whether they can be mitigated by employee satisfaction. We document negative consequences of external whistleblowing events, with such consequences attributable to substantiated, rather than frivolous, whistleblowing reports. We further find that the negative consequences of an external whistleblowing event can be mitigated by higher workplace satisfaction.
Biography
Pecky Yi Pan is a PhD candidate at Monash University. Her research interests are in the area of auditing and financial accounting.
Chair
Leonard Leye Li
Senior Lecturer
UNSW Sydney