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Whistleblowers have been credited for uncovering financial scandals in companies globally, including Enron, Olympus Corporation, and WorldCom. Despite increasing support and incentives for whistleblowing, there generally remains reluctance to blow the whistle. Thus, the purpose of this study is to review: (1) the determinants of internal and external whistleblowing on accounting-related misconduct, (2) U.S. whistleblowing legislation on accounting-related misconduct and related research, and (3) the effects of whistleblowing on firms and whistleblowers. Within each area, suggestions for future research are offered.

We review and summarize accounting literature that examines whistleblowing in the accounting context. We organize our review around the five determinants of whistleblowing identified by Near and Miceli (1995). The first determinant is characteristics of the whistleblower. Studies related to this determinant examine whistleblowers’ personality characteristics, moral judgment, and demographic characteristics. Studies related to the second determinant, characteristics of the report recipient, examine characteristics of the individual or individuals who receive the report and characteristics of the reporting channel. The third determinant is characteristics of the wrongdoer. Studies in this area focus on the wrongdoer’s power and credibility. Fourth, accounting studies related to characteristics of the wrongdoing examine factors that affect the dependence of the organization on the wrongdoing and evidence credibility. Studies related to the final determinant, characteristics of the organization, examine organizational perceptions of the appropriateness of whistleblowing, organizational climate, and organizational structure. For each determinant, we first summarize and analyze the findings of prior research, and then we present suggestions for future accounting research in whistleblowing.

The purpose of this study is to examine the impact of psychological climate perceptions on the employee’s intent to comply with the organization’s whistle-blower policies. This study also endeavors to add evidence to the debate concerning the effectiveness of implementing anti-retaliation measures to improve whistle-blowing behavior. Survey results show that psychological climate perceptions of fairness and commitment to the organization influence the employee’s attitude toward whistle-blower policies, perception of how important others within the organization view the act of whistle-blowing and the employee’s intent to blow the whistle. The results of this study also suggest that anti-retaliation measures used by government policy makers and organizations to improve whistle-blowing behavior may not be an effective strategy. This manuscript discusses the implications of the findings on whistle-blowing behavior and the debate concerning anti-retaliation measures.

THIS number will appear at the beginning of the Leeds Conference. Although there is no evidence that the attendance will surpass the record attendance registered at the Birmingham Conference, there is every reason to believe that the attendance at Leeds will be very large. The year is one of importance in the history of the city, for it has marked the 300th anniversary of its charter. We hope that some of the festival spirit will survive into the week of the Conference. As a contributor has suggested on another page, we hope that all librarians who attend will do so with the determination to make the Conference one of the friendliest possible character. It has occasionally been pointed out that as the Association grows older it is liable to become more stilted and formal; that institutions and people become standardized and less dynamic. This, if it were true, would be a great pity.

We conduct an experiment to examine the occurrence of the bystander effect on willingness to report a fraudulent act. Specifically, we investigate the impact of evidence strength on managers’ decisions to blow the whistle in the presence and absence of other employees who have knowledge of the wrongdoing. Results indicate that when there is strong evidence indicating a fraudulent act, individuals with sole knowledge are more likely to report than when others are aware of the fraudulent act (the bystander effect). However, the bystander effect is not found when evidence of fraud is weak. Further, a mediated moderation analysis indicates that perceived personal responsibility to report mediates the relation between others’ awareness of the questionable act and reporting likelihood, suggesting that the bystander effect is driven by diffusion of responsibility. Our results have implications for all types of organizations that wish to mitigate the detrimental effect of fraud. Specifically, training or incentives may be necessary to overcome the bystander effect in an organization.

The present range and character of child‐care services in Britain have evolved erratically over a long period of time. Structured by a succession of Acts of Parliament, shaped and re‐shaped by the changing pattern of social values, needs and expectations, current provision is both complex and comprehensive. Statutory and voluntary bodies now provide preventive services, shelter and treatment for both the deprived and the delinquent, for the able‐bodied and the handicapped, for infants and for adolescents. Often this care will be provided in the child's own home or in a foster home, but at any one time roughly 40 per cent of the 120,000 children and young persons that are today the responsibility of local authorities will be resident in a children's home.

This research explores whether gender affects faculty satisfaction with opportunity for advancement in rank at two elite liberal arts colleges in the United States.

We analyze survey data from associate and full professors to identify predictors of satisfaction with advancement. Focus group and interview data supplement our interpretations of regression results.

The two colleges differ in the impact of gender, rank, perceptions of the full professor promotion process, and quality of department relationships on satisfaction with advancement. At one college, there is no gender difference, while at the other, women are less satisfied than men. The effect of gender at this college is fully mediated by department relationship quality.

This cross-sectional study was conducted at only two colleges. Interpretations of the quantitative results are inductively generated and not tested in the analysis.

We make recommendations to improve processes and pathways for promotion that recognize the role of department climates in fostering or hindering career progression. Gender may be less salient in contexts in which associate professors have positive department relationships and in which promotion criteria value their administrative service and other institutional contributions sufficiently.

Previous research about promotion to full professor has focused on research universities while we examine the issue at liberal arts colleges, institutions that emphasize undergraduate study.

Dear Sir, In the January edition of Program you published an article by P.N. Williams and J.M. Curtis, both of UMIST, on the Use of On‐Line Information Retrieval Services. I am more than a little worried by the rather sweeping conclusions drawn by these authors from limited experimental evidence.

The purpose of this paper is to examine the salary and promotion negotiation practices of female and male school psychology practitioners and university instructors of school psychology practitioners in order to determine whether salary differences exist between male and female employees in the field of school psychology, which has become a female‐dominated profession.

A total of 191 female and 115 male faculty members and 148 female and 56 male school psychologists completed a survey regarding salary, negotiation practices, and job satisfaction.

Results suggest that females earn less than male colleagues, controlling for years of experience and degree attainment. No gender differences were found regarding faculty participants' willingness to negotiate for increased salary; however, males were more likely to negotiate for promotion. Likewise, no gender differences were evident in practitioners' salary and promotion negotiation attempts, although none were expected, given the salary schedule constraints unique to occupations in the field of education.

The paper is limited to one profession, albeit both university faculty and school psychology practitioners, and was conducted in the USA, so the findings may have limited generalizability to other professions and/or in other countries.

The paper demonstrates that gender pay differences exist despite no differences in males' and females' willingness to negotiate for salary. Consequently, it is likely that pay differences between men and women are due to reasons other than individuals' education levels, years in position, and negotiation practices.

This is the first paper that tracks salaries and the negotiating practices of school psychologist trainers and practitioners. It also finds that male/female salary differences carry over into a female‐dominated profession.