Section 302 of the Sarbanes-Oxley Act requires public companies to maintain platforms for employees to report questionable practices anonymously. Technological advancements have now enabled many firms to incorporate technology into their whistleblowing platforms. An online platform is often promoted as a medium that offers more anonymity than the traditional phone platform. Furthermore, developments in artificial intelligence have enhanced the creation of virtual agents, which can run 24/7/365 at a low cost. Using an experimental paradigm, this study found no significant difference in perceived anonymity between online reporting and phone reporting. The phone platform attracted more reporting intention when a live agent handled reports because witnesses feel more support when talking to a live agent over the phone. However, the witnesses were more likely to report to an online platform when a virtual agent handled the reports because witnesses believed that it is more efficient and provides greater control while reporting.
Skip Nav Destination
Close
Article navigation
Research Article|
October 08 2020
Technology Advancements for Whistleblowing Reporting Platforms and Employees’ Decision to Blow the Whistle
Lei Gao
Lei Gao
University of Akron
289 S. Broadway St.
UNITED STATES
Akron
OH
44325
804.591.8420
Search for other works by this author on:
Accounting and the Public Interest (2020)
Article history
Received:
January 06 2020
Revision Received:
April 20 2020
Revision Received:
June 28 2020
Accepted:
July 01 2020
Citation
Lei Gao; Technology Advancements for Whistleblowing Reporting Platforms and Employees’ Decision to Blow the Whistle. Accounting and the Public Interest doi: https://doi.org/10.2308/API-2020-001
Download citation file:
Close
Sign in
Don't already have an account? Register
Client Account
You could not be signed in. Please check your email address / username and password and try again.
Sign in via your Institution
Sign in via your Institution
14
Views
0
Citations