Organizational Justice and Whistleblowing: An Experimental Test


  • Abraham Kurniawan Accounting Department, Faculty of Economic and Business, Universitas Kristen Satya Wacana Jl. Diponegoro 52-60 Salatiga, Indonesia
  • Intiyas Utami Accounting Department, Faculty of Economic and Business, Universitas Kristen Satya Wacana Jl. Diponegoro 52-60 Salatiga, Indonesia
  • David Ade Chandra Ashedica Pesudo Accounting Department, Faculty of Economic and Business, Universitas Kristen Satya Wacana Jl. Diponegoro 52-60 Salatiga, Indonesia



Whistleblowing intention, organizational justice, procedural justice, distributive justice


Whistleblowing has become an important issue at the organization recently because it enables individuals to disclose any regulation’s errors in the organization to their superior. Whistleblowing could be caused by several factors, one of which is organizational justice. The organizational justice consists of distributive justice and procedural justice. The objective of this research is to examine the causality of organizational justice to whistleblowing intention. This research was conducted with 2x2 between-subjects experimental design. The results show that when an individual is faced with fair distributive justice or fair procedural justice, they have the tendency to whistle the fraud. When an individual is faced with unfair procedural justice and fair distributive justice, they also tendto whistle the fraud.


Adams, J. S. (1965). Inequity In Social Ex¬change. In Advances in Experimental Social Psychology (Vol. 2, pp. 267–299). Elsevier.

Arnold, D. F., & Ponemon, L. A. (1991). Inter¬nal Auditors’ Perceptions of Whistle-Blowing and the Influence of Moral Reasoning: An Experiment, 16.

Bowen, R. M., Call, A. C., & Rajgopal, S. (2010). Whistle-blowing: Target firm characte¬ris¬tics and economic consequences. The Account¬ing Review, 85(4), 1239–1271.

Brennan, N., & Kelly, J. (2007). A study of whistleblowing among trainee auditors. The British Accounting Review, 39(1), 61–87.

Brink, A. G., Lowe, D. J., & Victoravich, L. M. (2013). The Effect of Evidence Strength and Internal Rewards on Intentions to Report Fraud in the Dodd-Frank Regulatory Envi¬ron¬ment. AUDITING: A Journal of Practice & Theory, 32(3), 87–104. ajpt-50449

Callahan, E. S., & Dworkin, T. M. (1994). Who blows the whistle to the media, and why: Organizational characteristics of media whist¬le-blowers. American Business Law Journal, 32(2), 151–184.

Cohen-Charash, Y., & Spector, P. E. (2001). The Role of Justice in Organizations: A Meta-Analysis. Organizational Behavior and Hu¬man Decision Processes, 86(2), 278–321.

Colquitt, J. A., & Rodell, J. B. (2011). Justice, Trust, and Trustworthiness: A Longitudinal Analysis Integrating Three Theoretical Per-spectives. Academy of Management Journal, 54(6), 1183–1206. 2007.0572

Cropanzano, R., & Greenberg, J. (1997). Pro¬gress in Organizational Justice: Tunneling Through the Maze. In International review of industrial and organizational psychology (pp. 317–372). New York: Wiley.

Dalton, D., & Radtke, R. R. (2013). The Joint Effects of Machiavellianism and Ethical Envi-ronment on Whistle-Blowing. Journal of Busi¬ness Ethics, 117(1), 153–172. 1007/s10551-012-1517-x

Dozier, J. B., & Miceli, M. P. (1985). Potential Predictors of Whistle-Blowing: A Prosocial Beha-vior Perspective. The Academy of Mana¬gement Review, 10(4), 823–836. 10.2307/258050

Dyck, A., Morse, A., & Zingales, L. (2007). Who Blows the Whistle on Corporate Fraud? - DYCK - 2010 - The Journal of Finance - Wiley Online Library. Retrieved July 3, 2018, from

Gao, L., & Brink, A. G. (2017). Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing. Journal of Accounting Litera¬ture, 38, 1–13.

Greenberg, J. (1990). Organizational Justice: Yesterday, Today, and Tomorrow, Orga¬¬ni¬za¬tional Justice: Yesterday, Today, and Tomor¬row. Journal of Management, 16(2), 399–432.

Hassink, H., Vries, M. de, & Bollen, L. (2007). A Content Analysis of Whistleblowing Policies of Leading European Companies. Journal of Business Ethics, 75(1), 25–44. 10.1007/s10551-006-9236-9

Kaplan, S. E., & Whitecotton, S. M. (2001). An Examination of Auditors’ Reporting Inten¬tions When Another Auditor Is Offered Client Employment. AUDITING: A Journal of Prac¬tice & Theory, 20(1), 45–63. 2308/aud.2001.20.1.45

Macey, J. (2007). Getting the Word Out About Fraud: A Theoretical Analysis of Whistle¬blowing and Insider Trading. Faculty Scholar¬ship Series. Retrieved from

Miceli, M. P., & Near, J. P. (1989). The inci¬dence of wrongdoing, whistle-blowing, and retaliation: Results of a naturally occurring field experiment. Employee Responsibilities and Rights Journal, 2(2), 91–108. https://doi. org/10.1007/BF01384940

Miceli, M. P., Near, J. P., & Dworkin, T. M. (2009). A Word to the Wise: How Managers and Policy-Makers can Encourage Employees to Report Wrongdoing. Journal of Business Ethics, 86(3), 379–396. s10551-008-9853-6

Miceli, M. P., Near, J. P., & Schwenk, C. R. (1991). Who Blows the Whistle and Why. Industrial and Labor Relations Review, 45(1), 113–128.

Nahartyo, E., & Utami, I. (2015). Panduan Praktis Riset Eksperimen. Penerbit Indeks. Retrieved from http://www.indeks-penerbit. com/index.php?route=product/product&product_id=614

Near, J. P., Rehg, M. T., Van Scotter, J. R., & Miceli, M. P. (2004). Does Type of Wrongdoing Affect the Whistle-Blowing Process? Business Ethics Quarterly, 14(02), 219–242. https://doi. org/10.5840/beq200414210.

Podsakoff, P. M., & MacKenzie, S. B. (1993). Citizenship behavior and fairness in organiza¬tions: Issues and directions for future rese¬arch. Employee Responsibilities and Rights Journal, 6(3), 257–269. BF01419449

Schmidt, M. (2005). “Whistle Blowing” regula¬tion and accounting standards enforcement in Germany and Europe—An economic perspec¬tive. International Review of Law and Econo¬mics, 25(2), 143–168.

Seifert, D. L., Stammerjohan, W. W., & Mar¬tin, R. B. (2014). Trust, Organizational Jus¬tice, and Whistleblowing: A Research Note. Behavioral Research in Accounting, 26(1), 157–168.

Seifert, D. L., Sweeney, J. T., Joireman, J., & Thornton, J. M. (2010). The influence of organizational justice on accountant whistle-blowing. Accounting, Organizations and Socie¬ty, 35(7), 707–717.

Taylor, E. Z., & Curtis, M. B. (2013). Whistle-blowing in Audit Firms: Organizational Res¬ponse and Power Distance. Behavioral Rese¬arch in Accounting, 25(2), 21–43. https://doi. org/10.2308/bria-50415.

Treviño, L. K., & Weaver, G. R. (2001). Orga-nizational Justice and Ethics Program “Follow- Through”: Influences on Employees’ Harmful and Helpful Behavior. Business Ethics Quar¬terly, 11(4), 651–671. 3857765

Utami, I., Jori, A., & Hapsari, A. N. S. (2017). Sudikah Akuntan Mengungkap Aib Kecu¬rangan? Jurnal Akuntansi Multiparadigma, 8(3), 458–469. 2017.12.7066

Xu, Y., & Ziegenfuss, D. E. (2008). Reward Systems, Moral Reasoning, and Internal Auditors’ Reporting Wrongdoing. Journal of Business and Psychology, 22(4), 323–331.

Zhang, J., Pany, K., & Reckers, P. M. J. (2013). Under Which Conditions are Whistle¬blowing “Best Practices” Best? AUDITING: A Journal of Practice & Theory, 32(3), 171–181.