{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,29]],"date-time":"2026-03-29T15:21:52Z","timestamp":1774797712406,"version":"3.50.1"},"reference-count":66,"publisher":"Emerald","issue":"3","license":[{"start":{"date-parts":[[2020,9,30]],"date-time":"2020-09-30T00:00:00Z","timestamp":1601424000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["ITP"],"published-print":{"date-parts":[[2021,5,24]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-subheading\">Purpose<\/jats:title><jats:p>The purpose of this study was to investigate the impact of two-way, computer-mediated communication on investigator perceptions of whistleblower credibility.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Design\/methodology\/approach<\/jats:title><jats:p>Investigators were recruited to participate in an online experiment that tasked subjects with evaluating simulated two-way, computer-mediated communication between an investigator and whistleblower. Several rival explanations were also examined to account for potential confounds.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Findings<\/jats:title><jats:p>While anonymous whistleblowers were perceived to be less credible than identified whistleblowers when reporting via one-way communication, perceived whistleblower credibility was not statistically different when using two-way communication. Further, investigators allocated statistically similar amounts to investigate anonymous and identified reports.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Research limitations\/implications<\/jats:title><jats:p>Based upon the results of this study, several new research directions can be explored with respect to maintaining anonymity, assessing credibility and designing reporting systems.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Practical implications<\/jats:title><jats:p>The results support the use of anonymous, two-way communication in whistleblowing reporting systems. Anonymous whistleblowers would benefit from the ability to maintain an active dialogue with investigators without jeopardizing their safety or the investigation.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Social implications<\/jats:title><jats:p>This study provides empirical support for strengthening whistleblowing reporting channels through the adoption of anonymous, two-way, computer-mediated communication. Doing so can better preserve the anonymity of those willing to report wrongdoing and better protect them from potential retaliation.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-subheading\">Originality\/value<\/jats:title><jats:p>This study is among the first to empirically test the longstanding theory that anonymous reports are perceived by investigators as less credible than those from identified individuals. This study is also among the first to consider and incorporate anonymous, two-way communication in whistleblowing reporting.<\/jats:p><\/jats:sec>","DOI":"10.1108\/itp-03-2019-0138","type":"journal-article","created":{"date-parts":[[2020,9,29]],"date-time":"2020-09-29T22:22:16Z","timestamp":1601418136000},"page":"1119-1151","source":"Crossref","is-referenced-by-count":10,"title":["The impact of anonymous, two-way, computer-mediated communication on perceived whistleblower credibility"],"prefix":"10.1108","volume":"34","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-3003-3367","authenticated-orcid":false,"given":"Jacob A.","family":"Young","sequence":"first","affiliation":[]},{"given":"James F.","family":"Courtney","sequence":"additional","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0001-5430-8156","authenticated-orcid":false,"given":"Rebecca J.","family":"Bennett","sequence":"additional","affiliation":[]},{"given":"Timothy Selwyn","family":"Ellis","sequence":"additional","affiliation":[]},{"given":"Clay","family":"Posey","sequence":"additional","affiliation":[]}],"member":"140","published-online":{"date-parts":[[2020,9,30]]},"reference":[{"issue":"4","key":"key2021052115092100400_ref001","doi-asserted-by":"crossref","first-page":"381","DOI":"10.1111\/j.1468-2885.1998.tb00226.x","article-title":"To reveal or not to reveal: a theoretical model of anonymous communication","volume":"8","year":"1998","journal-title":"Communication Theory"},{"issue":"1","key":"key2021052115092100400_ref002","doi-asserted-by":"publisher","first-page":"59","DOI":"10.1177\/1077699015606057","article-title":"Measuring message credibility: construction and validation of an exclusive scale","volume":"93","year":"2016","journal-title":"Journalism and Mass Communication Quarterly"},{"issue":"2","key":"key2021052115092100400_ref003","doi-asserted-by":"publisher","first-page":"121","DOI":"10.1007\/s10551-004-4600-0","article-title":"Wrongdoing by consultants: an examination of employees? Reporting intentions","volume":"57","year":"2005","journal-title":"Journal of Business Ethics"},{"key":"key2021052115092100400_ref004","first-page":"23","article-title":"A transactional model of communication","volume":"23","year":"1970","journal-title":"Communication Theory"},{"key":"key2021052115092100400_ref005","volume-title":"Process of Communication: An Introduction to Theory and Practice","year":"1960"},{"issue":"2","key":"key2021052115092100400_ref006","first-page":"173","article-title":"Anonymity and pseudonymity: free speech's problem children","volume":"22","year":"2018","journal-title":"Media and Arts Law Review"},{"issue":"5","key":"key2021052115092100400_ref007","doi-asserted-by":"publisher","first-page":"554","DOI":"10.1287\/mnsc.32.5.554","article-title":"Organizational information requirements, media richness and structural design","volume":"32","year":"1986","journal-title":"Management Science"},{"key":"key2021052115092100400_ref008","article-title":"Mamma mia, here you blow again! My my, how can we protect you? \u2013 the development of a threat model for whistleblower anonymity","year":"2020"},{"key":"key2021052115092100400_ref009","volume-title":"The Corporate Whistleblower's Survival Guide","year":"2011"},{"key":"key2021052115092100400_ref010","doi-asserted-by":"crossref","unstructured":"Dingledine, R., Mathewson, N. and Syverson, P. (2004), \u201cTor: the second-generation onion router\u201d, Proceedings of the 13th USENIX Security Symposium, The USENIX Association, San Diego, California, pp. 303-320, available at: https:\/\/www.usenix.org\/legacy\/events\/sec04\/tech\/dingledine.html.","DOI":"10.21236\/ADA465464"},{"key":"key2021052115092100400_ref011","first-page":"37","article-title":"Identity and deception in the virtual community","volume-title":"Communities in Cyberspace","year":"2002"},{"issue":"6","key":"key2021052115092100400_ref012","doi-asserted-by":"publisher","first-page":"2213","DOI":"10.1111\/j.1540-6261.2010.01614.x","article-title":"Who blows the whistle on corporate fraud?","volume":"LXV","year":"2010","journal-title":"The Journal of Finance"},{"issue":"3","key":"key2021052115092100400_ref013","doi-asserted-by":"publisher","first-page":"167","DOI":"10.1007\/BF00382768","article-title":"Anonymity and whistleblowing","volume":"1","year":"1982","journal-title":"Journal of Business Ethics"},{"key":"key2021052115092100400_ref501","volume-title":"National Business Ethics Survey: An inside View of Private Sector Ethics","author":"Ethics Resource Center","year":"2007"},{"key":"key2021052115092100400_ref014","volume-title":"Discovering Statistics Using SPSS","year":"2009","edition":"3rd ed."},{"issue":"7","key":"key2021052115092100400_ref015","doi-asserted-by":"publisher","first-page":"8392","DOI":"10.1016\/j.eswa.2011.01.032","article-title":"An investigation of data and text mining methods for real world deception detection","volume":"38","year":"2011","journal-title":"Expert Systems with Applications"},{"key":"key2021052115092100400_ref016","volume-title":"High-stakes, Real-World Deception: An Examination of the Process of Deception and Deception Detection Using Linguistic-Based Cues","year":"2008"},{"issue":"2","key":"key2021052115092100400_ref017","doi-asserted-by":"publisher","first-page":"87","DOI":"10.2308\/bria-50154","article-title":"Chief audit executives' evaluations of whistle-blowing allegations","volume":"24","year":"2012","journal-title":"Behavioral Research in Accounting"},{"key":"key2021052115092100400_ref018","volume-title":"Computer-mediated Communication: Linguistic, Social, and Cross-Cultural Perspectives","year":"1996"},{"issue":"1","key":"key2021052115092100400_ref019","doi-asserted-by":"crossref","first-page":"75","DOI":"10.2307\/25148625","article-title":"Design science in information systems research","volume":"28","year":"2004","journal-title":"MIS Quarterly"},{"issue":"6","key":"key2021052115092100400_ref020","doi-asserted-by":"publisher","first-page":"552","DOI":"10.2307\/976577","article-title":"In praise of difficult people: a portrait of the committed whistleblower","volume":"49","year":"1989","journal-title":"Public Administration Review"},{"issue":"1","key":"key2021052115092100400_ref021","doi-asserted-by":"publisher","first-page":"54","DOI":"10.1177\/0093650210378229","article-title":"Online pauses and silence: chronemic expectancy violations in written computer-mediated communication","volume":"38","year":"2011","journal-title":"Communication Research"},{"key":"key2021052115092100400_ref022","volume-title":"The Role of Internal Audit in Sensitive Communications","year":"2006"},{"issue":"2","key":"key2021052115092100400_ref023","doi-asserted-by":"publisher","first-page":"109","DOI":"10.1007\/s10551-006-0021-6","article-title":"Intentions to report questionable acts: an examination of the influence of anonymous reporting channel, internal audit quality, and setting","volume":"71","year":"2007","journal-title":"Journal of Business Ethics"},{"issue":"1","key":"key2021052115092100400_ref024","doi-asserted-by":"publisher","first-page":"88","DOI":"10.1016\/j.adiac.2012.02.008","article-title":"An examination of anonymous and non-anonymous fraud reporting channels","volume":"28","year":"2012","journal-title":"Advances in Accounting"},{"issue":"4","key":"key2021052115092100400_ref025","doi-asserted-by":"crossref","first-page":"63","DOI":"10.1080\/07421222.1999.11518222","article-title":"Turning around troubled software projects: an exploratory study of the deescalation of commitment to failing courses of action","volume":"15","year":"1999","journal-title":"Journal of Management Information Systems"},{"issue":"4","key":"key2021052115092100400_ref026","doi-asserted-by":"publisher","first-page":"787","DOI":"10.1111\/j.1540-5915.2010.00288.x","article-title":"Toward a theory of whistleblowing intentions: a benefit-to-cost differential perspective","volume":"41","year":"2010","journal-title":"Decision Sciences"},{"key":"key2021052115092100400_ref027","volume-title":"The Whistleblower's Handbook: A Step-by-step Guide to Doing What's Right and Protecting Yourself","year":"2011"},{"issue":"3","key":"key2021052115092100400_ref028","doi-asserted-by":"publisher","first-page":"553","DOI":"10.1007\/s10551-018-4023-y","article-title":"Is a uniform approach to whistle-blowing regulation effective? Evidence from the United States and Germany","volume":"163","year":"2020","journal-title":"Journal of Business Ethics"},{"key":"key2021052115092100400_ref029","first-page":"278","article-title":"Robust tests for equality of variances","volume-title":"Contributions to Probability and Statistics","year":"1960"},{"issue":"1","key":"key2021052115092100400_ref030","doi-asserted-by":"publisher","first-page":"153","DOI":"10.2753\/MIS0742-1222300105","article-title":"The drivers in the use of online whistle-blowing reporting systems","volume":"30","year":"2013","journal-title":"Journal of Management Information Systems"},{"issue":"4","key":"key2021052115092100400_ref031","doi-asserted-by":"publisher","first-page":"251","DOI":"10.1016\/0167-9236(94)00041-2","article-title":"Design and natural science research on information technology","volume":"15","year":"1995","journal-title":"Decision Support Systems"},{"issue":"1","key":"key2021052115092100400_ref032","first-page":"1","article-title":"Blowing the whistle in the digital age: are you really anonymous? The perils and pitfalls of anonymity in whistleblowing law","volume":"17","year":"2019","journal-title":"DePaul Business and Commercial Law Journal"},{"issue":"13","key":"key2021052115092100400_ref033","doi-asserted-by":"publisher","first-page":"2078","DOI":"10.1002\/asi.20672","article-title":"Making sense of credibility on the Web: models for evaluating online information and recommendations for future research","volume":"58","year":"2007","journal-title":"Journal of the American Society for Information Science and Technology"},{"issue":"3","key":"key2021052115092100400_ref034","doi-asserted-by":"publisher","first-page":"525","DOI":"10.1111\/j.1744-6570.1985.tb00558.x","article-title":"Characteristics of organizational climate and perceived wrongdoing associated with whistle-blowing decisions","volume":"38","year":"1985","journal-title":"Personnel Psychology"},{"key":"key2021052115092100400_ref035","volume-title":"Blowing the Whistle: The Organizational and Legal Implications for Companies and Employees","year":"1992"},{"key":"key2021052115092100400_ref036","doi-asserted-by":"crossref","unstructured":"Miceli, M.P. and Near, J.P. (2005), \u201cStanding up or standing by: what predicts blowing the whistle on organizational wrongdoing?\u201d, in Martocchio, J.J. (Ed.), Research in Personnel and Human Resources Management, pp. 95-136, doi: 10.1016\/S0742-7301(05)24003-3.","DOI":"10.1016\/S0742-7301(05)24003-3"},{"issue":"3","key":"key2021052115092100400_ref037","doi-asserted-by":"publisher","first-page":"379","DOI":"10.1007\/s10551-008-9853-6","article-title":"A word to the wise: how managers and policy-makers can encourage employees to report wrongdoing","volume":"86","year":"2008","journal-title":"Journal of Business Ethics"},{"key":"key2021052115092100400_ref038","volume-title":"Whistle-Blowing in Organizations","year":"2008"},{"issue":"1","key":"key2021052115092100400_ref039","doi-asserted-by":"publisher","first-page":"3","DOI":"10.1177\/0730888483010001001","article-title":"The whistleblowing process: retaliation and perceived effectiveness","volume":"10","year":"1983","journal-title":"Work and Occupations"},{"issue":"1","key":"key2021052115092100400_ref040","doi-asserted-by":"publisher","first-page":"1","DOI":"10.1007\/BF00382668","article-title":"Organizational dissidence: the case of whistle-blowing","volume":"4","year":"1985","journal-title":"Journal of Business Ethics"},{"issue":"1","key":"key2021052115092100400_ref041","doi-asserted-by":"publisher","first-page":"137","DOI":"10.1037\/0021-9010.71.1.137","article-title":"Retaliation against whistle blowers: predictors and effects","volume":"71","year":"1986","journal-title":"Journal of Applied Psychology"},{"issue":"3","key":"key2021052115092100400_ref042","doi-asserted-by":"publisher","first-page":"679","DOI":"10.5465\/AMR.1995.9508080334","article-title":"Effective whistle-blowing","volume":"20","year":"1995","journal-title":"Academy of Management Review"},{"issue":"3","key":"key2021052115092100400_ref043","doi-asserted-by":"publisher","first-page":"507","DOI":"10.1177\/014920639602200306","article-title":"Whistle-blowing: myth and reality","volume":"22","year":"1996","journal-title":"Journal of Management"},{"issue":"2","key":"key2021052115092100400_ref044","doi-asserted-by":"crossref","first-page":"219","DOI":"10.5840\/beq200414210","article-title":"Does type of wrongdoing affect the whistle-blowing process?","volume":"14","year":"2004","journal-title":"Business Ethics Quarterly"},{"issue":"4","key":"key2021052115092100400_ref045","doi-asserted-by":"publisher","first-page":"901","DOI":"10.1111\/j.1540-5915.2009.00255.x","article-title":"Organizational silence and whistle-blowing on IT projects: an integrated model","volume":"40","year":"2009","journal-title":"Decision Sciences"},{"issue":"7","key":"key2021052115092100400_ref046","doi-asserted-by":"crossref","first-page":"409","DOI":"10.17705\/1jais.00163","article-title":"Overcoming the mum effect in IT project reporting: impacts of fault responsibility and time urgency","volume":"9","year":"2008","journal-title":"Journal of the Association for Information Systems"},{"key":"key2021052115092100400_ref047","volume-title":"2016 Ethics and Compliance Hotline Benchmark Report","year":"2016"},{"key":"key2021052115092100400_ref048","doi-asserted-by":"publisher","first-page":"1","DOI":"10.1007\/3-540-44702-4_1","article-title":"Anonymity, unobservability, and pseudonymity\u2014a proposal for terminology","year":"2001","journal-title":"Designing Privacy Enhancing Technologies"},{"issue":"3","key":"key2021052115092100400_ref049","doi-asserted-by":"publisher","first-page":"399","DOI":"10.1007\/s10551-013-1880-2","article-title":"Whistle-Blowing systems and legitimacy theory: a study of the motivation to implement whistle-blowing systems in German organizations","volume":"124","year":"2014","journal-title":"Journal of Business Ethics"},{"issue":"4","key":"key2021052115092100400_ref050","doi-asserted-by":"publisher","first-page":"703","DOI":"10.1007\/s10997-015-9311-7","article-title":"Whistle-blowing regulation in different corporate governance systems: an analysis of the regulation approaches from the view of path dependence theory","volume":"20","year":"2016","journal-title":"Journal of Management and Governance"},{"issue":"8","key":"key2021052115092100400_ref051","doi-asserted-by":"publisher","first-page":"641","DOI":"10.1177\/1748048514548534","article-title":"Anonymous sources hurt credibility of news stories across cultures: a comparative experiment in America and China","volume":"76","year":"2014","journal-title":"International Communication Gazette"},{"issue":"4","key":"key2021052115092100400_ref052","doi-asserted-by":"crossref","first-page":"1189","DOI":"10.25300\/MISQ\/2013\/37.4.09","article-title":"Insiders' protection of organizational information assets: development of a systematics-based taxonomy and theory of diversity for protection-motivated behaviors","volume":"37","year":"2013","journal-title":"MIS Quarterly"},{"issue":"1","key":"key2021052115092100400_ref053","doi-asserted-by":"publisher","first-page":"61","DOI":"10.1111\/j.1468-2885.2007.00288.x","article-title":"To identify or not to identify: a theoretical model of receiver responses to anonymous communication","volume":"17","year":"2007","journal-title":"Communication Theory"},{"issue":"1","key":"key2021052115092100400_ref054","doi-asserted-by":"publisher","first-page":"107","DOI":"10.1177\/0730888499026001006","article-title":"Whistle-blower disclosures and management retaliation: the battle to control information about organization corruption","volume":"26","year":"1999","journal-title":"Work and Occupations"},{"issue":"2","key":"key2021052115092100400_ref055","doi-asserted-by":"publisher","first-page":"87","DOI":"10.1016\/j.icj.2015.12.005","article-title":"Combating corruption: the development of whistleblowing laws in the United States, Europe, and Armenia","volume":"1","year":"2015","journal-title":"International Comparative Jurisprudence"},{"issue":"3","key":"key2021052115092100400_ref056","doi-asserted-by":"publisher","first-page":"243","DOI":"10.1023\/A:1016049022458","article-title":"Effects of materiality, risk, and ethical perceptions on fraudulent reporting by financial executives","volume":"38","year":"2002","journal-title":"Journal of Business Ethics"},{"key":"key2021052115092100400_ref057","volume-title":"The Mathematical Theory of Communication","year":"1949"},{"issue":"98","key":"key2021052115092100400_ref058","first-page":"1","article-title":"The insider threat to information systems: the psychology of the dangerous insider","volume":"2","year":"1998","journal-title":"Security Awareness Bulletin"},{"issue":"6","key":"key2021052115092100400_ref059","doi-asserted-by":"publisher","first-page":"839","DOI":"10.1109\/SECPRI.2002.1004362","article-title":"P5: a protocol for scalable anonymous communication","volume":"13","year":"2005","journal-title":"Journal of Computer Security"},{"issue":"1","key":"key2021052115092100400_ref060","doi-asserted-by":"publisher","first-page":"69","DOI":"10.1046\/j.1365-2575.2003.00139.x","article-title":"The reluctance to report bad news on troubled software projects: a theoretical model","volume":"13","year":"2003","journal-title":"Information Systems Journal"},{"issue":"2","key":"key2021052115092100400_ref061","doi-asserted-by":"publisher","first-page":"473","DOI":"10.1111\/1475-679X.12303","article-title":"Evidence on the use and efficacy of internal whistleblowing systems","volume":"58","year":"2020","journal-title":"Journal of Accounting Research"},{"issue":"2","key":"key2021052115092100400_ref062","doi-asserted-by":"publisher","first-page":"253","DOI":"10.1007\/s10551-011-1089-1","article-title":"The content of whistleblowing procedures: a critical review of recent official guidelines","volume":"108","year":"2012","journal-title":"Journal of Business Ethics"},{"issue":"1","key":"key2021052115092100400_ref063","doi-asserted-by":"publisher","first-page":"201","DOI":"10.1007\/s10551-017-3727-8","article-title":"Whistleblowing as a protracted process: a study of UK whistleblower journeys","volume":"159","year":"2019","journal-title":"Journal of Business Ethics"},{"issue":"3","key":"key2021052115092100400_ref064","doi-asserted-by":"publisher","first-page":"1","DOI":"10.1080\/08874417.2015.11645766","article-title":"The effect of moral intensity on IT employees' bad news reporting","volume":"55","year":"2015","journal-title":"Journal of Computer Information Systems"},{"key":"key2021052115092100400_ref065","volume-title":"Whistleblowing in Europe - Legal Protections for Whistleblowers in the EU","year":"2013"}],"container-title":["Information Technology &amp; People"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/ITP-03-2019-0138\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/ITP-03-2019-0138\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,24]],"date-time":"2025-07-24T21:54:27Z","timestamp":1753394067000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/itp\/article\/34\/3\/1119-1151\/435164"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2020,9,30]]},"references-count":66,"journal-issue":{"issue":"3","published-online":{"date-parts":[[2020,9,30]]},"published-print":{"date-parts":[[2021,5,24]]}},"alternative-id":["10.1108\/ITP-03-2019-0138"],"URL":"https:\/\/doi.org\/10.1108\/itp-03-2019-0138","relation":{},"ISSN":["0959-3845"],"issn-type":[{"value":"0959-3845","type":"print"}],"subject":[],"published":{"date-parts":[[2020,9,30]]}}}