Relationships among value congruence, perceived victimization, and retaliation against whistle-blowers
研究北美企业内部审计主管的调查数据，发现当举报者认为制止不当行为会损害组织、不当行为损害组织氛围或文化、举报者匿名失败且不当行为持续、不当行为损害公众利益、以及举报者与组织价值一致性低时，管理者更可能进行报复。
Previous research on organizational members who report perceived wrongdoing has been conducted primarily in public sector organizations. The present study examined survey data from directors of internal auditing in a variety of North American organizations. Because retaliation occurred infrequently, data were analyzed with the case-control method, which is relatively unknown in the organizational literature but is frequently used in medical research to examine the occurrence of rare diseases. Managerial retaliation w’as more likely when: (1) the whistle-blower perceived that stopping the wrongdoing would harm the organization; (2) the wrongdoing harmed the organizations climate or culture: (3) the whistle-blower tried unsuccessfully to remain anonymous, when the wrongdoing continued; (4) the wrongdoing harmed the public; and (5) low value congruence existed between whistle-blowers and their organizations.