A Bibliometric Exploration Whistleblowing Intention Research in Corporate Governance and Ethics

Main Article Content

Loso Judijanto
Septi Wifasari

Abstract

This study presents a comprehensive bibliometric analysis of scholarly research on whistleblowing intention within the context of corporate governance and business ethics. Utilizing data from the Scopus database covering the period 2000 to 2024, a total of [insert number] relevant publications were analyzed using VOSviewer to identify patterns in authorship, thematic development, collaboration networks, and keyword trends. The results indicate that whistleblowing intention has evolved from being a narrowly focused ethical concern to a multifaceted area of inquiry intersecting with psychology, organizational behavior, public administration, and leadership studies. Prominent contributors such as Miceli, Near, and Dworkin have laid the theoretical foundation, while emerging themes like psychological safety, religiosity, and public service motivation reflect a broadening of perspectives and methodologies. Geographically, research remains dominated by Western countries, though participation from emerging economies is increasing. This study offers strategic insights for academics, practitioners, and policymakers by identifying influential scholars, core themes, and future research opportunities to strengthen whistleblowing mechanisms and ethical decision-making in organizations.

Article Details

How to Cite
Judijanto, L., & Wifasari, S. (2025). A Bibliometric Exploration Whistleblowing Intention Research in Corporate Governance and Ethics. The Es Accounting And Finance, 3(03), 212–222. https://doi.org/10.58812/esaf.v3i03.677
Section
Articles

References

J. Zhang, R. Chiu, and L. Wei, “Decision-making process of internal whistleblowing behavior in China: Empirical evidence and implications,” J. Bus. Ethics, vol. 88, no. Suppl 1, pp. 25–41, 2009.

S. Kaplan, K. Pany, J. Samuels, and J. Zhang, “An examination of the association between gender and reporting intentions for fraudulent financial reporting,” J. Bus. Ethics, vol. 87, no. 1, pp. 15–30, 2009.

L. Perlow and S. Williams, “Is silence killing your company?,” Ieee Eng. Manag. Rev., vol. 31, no. 4, pp. 18–23, 2003.

E. Z. Taylor and M. B. Curtis, “An examination of the layers of workplace influences in ethical judgments: Whistleblowing likelihood and perseverance in public accounting,” J. Bus. Ethics, vol. 93, no. 1, pp. 21–37, 2010.

I. Ajzen, “The theory of planned behavior,” Organ. Behav. Hum. Decis. Process., vol. 50, no. 2, pp. 179–211, 1991.

M. Keil, A. Tiwana, R. Sainsbury, and S. Sneha, “Toward a theory of whistleblowing intentions: A benefit‐to‐cost differential perspective,” Decis. Sci., vol. 41, no. 4, pp. 787–812, 2010.

N. Donthu, S. Kumar, D. Mukherjee, N. Pandey, and W. M. Lim, “How to conduct a bibliometric analysis: An overview and guidelines,” J. Bus. Res., vol. 133, pp. 285–296, 2021.

H. Park, M. T. Rehg, and D. Lee, “The influence of Confucian ethics and collectivism on whistleblowing intentions: A study of South Korean public employees,” J. Bus. Ethics, vol. 58, no. 4, pp. 387–403, 2005.

J. R. Mesmer-Magnus and C. Viswesvaran, “Whistleblowing in organizations: An examination of correlates of whistleblowing intentions, actions, and retaliation,” J. Bus. ethics, vol. 62, no. 3, pp. 277–297, 2005.

T. Barnett, K. Bass, and G. Brown, “Religiosity, ethical ideology, and intentions to report a peer’s wrongdoing,” J. Bus. ethics, vol. 15, no. 11, pp. 1161–1174, 1996.

R. K. Chiu, “Ethical judgment and whistleblowing intention: Examining the moderating role of locus of control,” J. Bus. ethics, vol. 43, no. 1, pp. 65–74, 2003.

H. Park and J. Blenkinsopp, “Whistleblowing as planned behavior–A survey of South Korean police officers,” J. Bus. ethics, vol. 85, no. 4, pp. 545–556, 2009.