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What’s in it for Me? An Examination of Accounting Students’ Likelihood to Report Faculty Misconduct

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Abstract

Since there are so few controls over detecting and preventing faculty misconduct, one of the most common ways in which it is discovered is through student reports (in other words, whistleblowing). Given the importance of student reports in bringing to light faculty’s ethical lapses, this paper seeks to understand what factors influence students’ likelihood to report faculty misconduct. We develop an empirical model that integrates the decision process of the Prosocial Organizational Behavior (POB) Model with insights from the emotional perspective on whistleblowing. Specifically, we use an experimental survey to examine how students’ perceived unfairness of the faculty misconduct, feelings of anger, and the students’ self-interest in the situation in conjunction with situational “cues for inaction” lead to the intention to blow the whistle. Overall, the results from our structural model partially support our theoretical model. Interestingly, these findings demonstrate that, in the case of faculty member misconduct, anger and perceptions of unfairness play a greater role than the more rational cost-benefit process of the POB model. These results could aid in development of ethics education for students and could also inform the development of university policies that encourage students to come forward when faced with faculty misconduct.

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Notes

  1. As one study concluded, although faculty member misconduct is not rampart, it is also not rare (Swazey et al. 1993).

  2. For instance, one Australian university has experienced two “outrageous” grading scandals—one involving “sex for marks” and one involving bribes for grades (Styles and French 2010; Spooner 2012).

  3. This calculation is conservative since it only includes those respondents who substantially completed all of the survey.

  4. Given the nature of the course, introductory managerial accounting, the questions are math type problems which, if given in advance, the students can clearly do better than those students who have not seen the questions. In the actual case, the average of “Professor Lewis’s” section was 20 % higher than the other sections (Jones and Spraakman 2011).

  5. In order to control for any variation due to gender of the student or the instructor, the names were gender neutral. In addition, the scenario was randomly changed for the student’s and/or instructor’s gender.

  6. We used reverse coded items to encourage respondents to actually pay attention to the questions they were reading. However, the use of reverse coded items requires that these items be transformed so that all of the items in a scale are in the same direction. We did this by performing the following transformation: new value = 8  the old value. Therefore a high score (6 or 7) on this scale would represent a perceived unfair behavior of the instructor’s actions. Similarly, a low score (1 or 2) would represent a fair behavior by the instructor’s actions.

  7. While others have argued that use of Paulhaus’ (1991) impression management scale is a more effective measure of social desirability response bias (SDRB), Cohen et al. (2007) demonstrated that there was no correlation between the “halo effect” and the SBRB.

  8. Since these two items were reverse coded in the questionnaire a transformation was required in order to insure that high scores of this variable represented high levels of likelihood to whistleblow and low scores to represent low levels of likelihood to whistleblow. Thus, we performed the transformation: new value = 8 - the old value. We then calculated the average score for the variable likelihood to whistleblow by adding the individual scores of each item and dividing by the number of items. Therefore, a high score (6 or 7) on this scale would represent a high likelihood to whistle blow. Similarly, a low score (1 or 2) would represent a low likelihood to whistleblow.

  9. We used the SmartPLS 2.0 software package (Ringle et al. 2005).

  10. Note: Since there was not a significant effect between self-interest and the likelihood to whistleblow; therefore no mediation test was performed for hypothesis 6b.

  11. The students in MacGregor and Steubs (2013) study were enrolled at a university that had a honor code that required students to report academic misconduct. Students who did not report misconduct violated the honor code.

  12. Anderson et al. (1994) define interpersonal misconduct as sexual harassment, discrimination on the basis of race, ethnicity or gender, or faculty member using their position to manipulate or exploit others.

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Correspondence to Joanne C. Jones.

Appendices

Appendix 1

Version 1: Low Self-Interest/Uniform Grading Policy

Chris was going over his/her notes to prepare for his/her Introductory Management Accounting final exam. The course was challenging and, although Chris was a straight A student, he/she was struggling to maintain a B in the course. Chris’s friend, who had a much lower GPA than Chris, was confident he/she would get an A in the course but he/she was taking it from Professor Lewis.

Chris’s friend said that Professor Lewis didn’t have the greatest teaching skills but he/she had the desire to help the students succeed. Of all the professors who taught the course, only Professor Lewis showed advance copies of the quizzes and exams to his/her students; Chris knew that students in Professor Lewis’s section were getting higher grades than students in other sections.

Once word had gotten around about Professor Lewis, students from other sections “unofficially” attended the last class where the final exam was presented. Although his/her friend told Chris about Professor Lewis, Chris did not “unofficially” attend Professor Lewis’s class. It bothered Chris that he/she worked so hard and others were going to do better with little effort.

The more Chris thought about Professor Lewis’s actions, the more he/she thought that Professor Lewis was trying to make the students happy so that they would not complain about his/her poor teaching skills. Chris figured that since the University’s grading policy was to check for class grades that were out of line with the overall average, it was likely that Professor Lewis’s students would have their grades reduced. However, he/she was not so sure if the University would be aware that Professor Lewis had shown the exam.

Chris is considering whether or not to report that Professor Lewis had shown the exam to his/her students.

Version 2: Low Self-Interest/Uniform Grading Policy

Chris was going over his/her notes to prepare for his/her Introductory Management Accounting final exam. The course was challenging and, although Chris was a straight A student, he/she was struggling to maintain a B in the course. Chris’s friend, who had a much lower GPA than Chris, was confident he/she would get an A in the course but he/she was taking it from Professor Lewis.

Chris’s friend said that Professor Lewis didn’t have the greatest teaching skills but he/she had the desire to help the students succeed. Of all the professors who taught the course, only Professor Lewis showed advance copies of the quizzes and exams to his/her students, Chris knew that students in Professor Lewis’s section were getting higher grades than students in other sections.

Once word had gotten around about Professor Lewis, students from other sections “unofficially” attended the last class where the final exam was presented. Although his/her friend told Chris about Professor Lewis, Chris did not “unofficially” attend Professor Lewis’s class. It bothered Chris that he/she worked so hard and others were going to do better with little effort.

The more Chris thought about Professor Lewis’s actions, the more he/she thought that Professor Lewis was trying to make the students happy so that they would not complain about his/her poor teaching skills. Chris figured that since the University’s grading policy gave the professor total discretion over student grades, it was unlikely Professor Lewis’ students’ grades would be reduced, because they were higher than other classes. He/she figured it was also unlikely that the University would be aware that Professor Lewis had shown the exam.

Chris is considering whether or not to report that Professor Lewis had shown the exam to his/her students.

Version 3: High Self-Interest/Discretionary Grading Policy

Chris was going over his/her notes to prepare for his/her Introductory Management Accounting final exam. The course was challenging and, although Chris usually struggled to get a C+ or B− in his/her other courses, he/she was confident he/she would get an A in this course thanks to Professor Lewis.

Chris knew that Professor Lewis didn’t have the greatest teaching skills but he/she had a desire to help students succeed. Of all the Professors who taught the course, only Professor Lewis showed advance copies of quizzes and exams to his/her students. Chris knew that students in Professor Lewis’s section were getting higher grades than students in other sections.

Once word had gotten around about Professor Lewis, students from other sections “unofficially” attended the last class where the final exam was presented. Chris told his/her friend about Professor Lewis, but his/her friend would not “unofficially” attend class. His/her friend felt that Professor Lewis was trying to make the students happy so that they would not complain about his/her poor teaching skills and it was not fair that students were doing well with little effort.

The more Chris thought about Professor Lewis’ actions, the more he/she thought that his/her friend was right. Chris figured that since the University’s grading policy gave the professor total discretion over student grades, it was unlikely Professor Lewis’ students’ grades would be reduced, because they were higher than other classes and Chris would get the A he/she needed to maintain the required GPA. He/she figured it was also unlikely that the University would be aware that Professor Lewis had shown the exam.

Chris is considering whether or not to report that Professor Lewis had shown the final exam to his/her students.

Version 4: High Self-Interest/Uniform Grading Policy

Chris was going over his/her notes to prepare for his/her Introductory Management Accounting final exam. The course was challenging and, although Chris usually struggled to get a C+ or B− in his/her other courses, he/she was confident he/she would get an A in this course thanks to Professor Lewis.

Chris knew that Professor Lewis didn’t have the greatest teaching skills but he/she had a desire to help students succeed. Of all the Professors who taught the course, only Professor Lewis showed advance copies of quizzes and exams to his/her students. Chris knew that students in Professor Lewis’ section were getting higher grades than students in other sections.

Once word had gotten around about Professor Lewis, students from other sections “unofficially” attended the last class where the final exam was presented. Chris told his/her friend about Professor Lewis, but his/her friend would not “unofficially” attend class. His/her friend felt that Professor Lewis was trying to make the students happy so that they would not complain about his/her poor teaching skills and it was not fair that students were doing well with little effort.

The more Chris thought about Professor Lewis’ actions, the more he/she thought that his/her friend was right. Chris figured that since the University’s grading policy was to check for class grades that were out of line with the overall average, it was likely Professor Lewis’ students would have their grades reduced and he/she may not get the A he/she needed to maintain the required GPA. However, he/she was not so sure if the University would be aware that Professor Lewis had shown the exam.

Chris is considering whether or not to report that Professor Lewis had shown the final exam to his/her students.

Primary measures

Likelihood to whistleblow

Item 1

If you were Chris, how likely is it that you would report that the Professor has shown the final exam? (1 very likely, 7 very unlikely) (reverse coded)

Item 2

If my friends were in the same position as Chris, the probability that they would report the Professor is… (1 very likely, 7 very unlikely) (reverse coded)

Perceived unfairness

 

Your views on the Professors actions: showing quizzes and final exam is..

Item 1

1 just; 7 unjust

Item 2

1 unfair; 7 fair; (reverse coded)

Item 3

1 morally right; 7 morally wrong

Anger

 

If you were Chris, how would you feel about Professor Lewis showing the exams to his/her students:

Item 1

Happy? (1 not at all/7 very much) (reverse coded)

Item 2

Angry? (1 not at all/7 very much)

Self-interest

 

0 = Student was not in the classroom where the professor showed the final exam;

1 = Student was in the classroom where the professor showed the final exam in the classroom

Grading policy

 

0 = no uniform university wide grading policy;

1 = there is a uniform university wide grading policy

Ethics training

 

0 = The student has not taken any course on ethics;

1 = The student has taken at least one course on ethics

GPA (cumulative GPA scale)

 

Nationality

 

0 = The student was not born in Canada 1 = The student was born in Canada

General self-efficacy

 

To what extent do you agree or disagree (1 strongly disagree; 5 strongly agree):

Item 1

In general, I think that I can obtain outcomes that are important to me.

Item 2

I believe I can succeed at most any endeavor that I set my mind to.

Item 3

I will be able to successfully overcome many challenges

Item 4

I am confident that I can perform effectively many different tasks.

Item 5

Compared to other people, I can do most tasks well.

Item 6

Even when things are tough I can perform quite well

Whistleblowing self-efficacy

 

To what extent do you agree or disagree (1 strongly disagree; 5 strongly agree):

Item 1

If I were to report an improper act committed by a faculty member, I would get results.

Item 2

I know I could get the university to take action if I were to lodge a complaint.

Item 3

When I have problems at the University I know how to get the right people involved to solve them

Ethical orientation: idealism

 

To what extent do you agree or disagree (1 strongly disagree; 5 strongly agree):

Item 1

A person should make certain that their actions never intentionally harm another even to a small degree.

Item 2

Risks to another should never be tolerated, irrespective of how small the risks might be.

Item 3

The existence of potential harm to others is always wrong, irrespective of the benefits to be gained.

Item 4

One should never psychologically or physically harm another person.

Item 5

One should not perform an action which might in any way threaten the dignity and welfare of another individual.

Ethical orientation: relativism

 

To what extent do you agree or disagree (1 strongly disagree; 5 strongly agree):

Item 1

No rule concerning lying can be formulated; whether a lie is permissible or not permissible totally depends upon the situation

Item 2

Whether a lie is judged to moral or immoral depends upon the circumstances surrounding the action.

Descriptive statistics and measurement model

Construct/item

Mean

Standard deviation

Standardized loads

Likelihood to whistleblow

 Item 1

3.58

2.11

0.90

 Item 2

3.36

2.05

0.86

Perceived unfairness

 Item 1

5.29

1.95

0.94

 Item 2

5.48

1.91

0.93

 Item 3

5.54

1.84

0.92

Anger

 Item 1

4.37

2.19

0.92

 Item 2

3.61

2.21

0.91

Self-interest

  

1

Grading policy

  

1

Control variables

   

 Ethical training

  

1

 GPA

  

1

 Nationality

  

1

 Gender

  

1

 General self-efficacy

  Item 1

4.25

0.71

0.81

  Item 2

4.21

0.82

0.81

  Item 3

4.08

0.74

0.81

  Item 4

4.11

0.78

0.76

  Item 5

3.87

0.88

0.81

 Whistleblowing Self-efficacy

  Item 1

3.22

0.97

0.86

  Item 2

3.13

1.09

0.89

  Item 3

2.97

1.09

0.80

 Idealism

  Item 1

3.96

0.96

0.78

  Item 2

3.81

0.98

0.80

  Item 3

3.85

1.06

0.82

  Item 4

4.38

0.88

0.78

  Item 5

4.34

0.83

0.83

Relativism

 Item 1

3.09

1.11

0.88

 Item 2

3.37

1.09

0.90

  1. * Standardized factor loadings are significant at p < 0.01 two-tailed

Appendix 2

The following tables report the correlation results for the four versions (conditions) of scenario.

See Tables 8, 9, 10, and 11.

Table 8 Correlations, self-interest = 0 (not in the classroom)/grading policy = 0 (no uniform grading policy)
Table 9 Correlations, self-interest = 0 (not in the classroom)/grading policy = 1 (uniform grading policy)
Table 10 Correlations, self-interest = 1 (in the classroom)/grading policy = 0 (discretionary grading policy)
Table 11 Correlations, self-interest = 1 (in class)/grading policy = 1 (uniform grading policy)

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Jones, J.C., Spraakman, G. & Sánchez-Rodríguez, C. What’s in it for Me? An Examination of Accounting Students’ Likelihood to Report Faculty Misconduct. J Bus Ethics 123, 645–667 (2014). https://doi.org/10.1007/s10551-013-2015-5

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