Retaliation against whistleblowers is a well-recognized problem, yet there is little explanation for why uninvolved peers choose to retaliate through ostracism. We conduct two experiments in which participants take the role of a peer third-party observer of theft and subsequent whistleblowing....

Prior research suggests both formal and informal norms influence employee behavior. While increased training is a typical recommendation to strengthen formal norms by increasing adherence to organizational codes of conduct, and therefore improve ethical behavior, there is little empirical...

This paper investigates auditors' likelihood to report observations of colleagues' unethical behavior. We consider whether two characteristics that are particularly relevant to the audit environment, prior organizational response and power distance, affect willingness to report. Data collected...