FN ISI Export Format VR 1.0 PT J TI The role of web-based reporting systems in safeguarding whistleblowers’ anonymity AF Hauser, Christian AU Hauser, C AB The widespread nature of corruption worldwide and its potentially serious consequences for multinational corporations (MNCs) have led to an increase in research on organizational controls designed to prevent, detect or respond to corrupt behavior. One such organizational control discussed in the literature is whistleblowing, which is often described as an effective measure to combat serious corporate misconduct. The extant whistleblowing literature focuses mainly on the individual informant, while less attention has been paid to the formal structures – i.e., whistleblowing channels – set up by organizations to facilitate whistleblowing. Drawing on expectancy theory, this study examines the ability of different types of reporting channels to safeguard the anonymity of whistleblowers. Based on a survey covering 178 organizations from France, Germany, the United Kingdom and Switzerland, this study shows that a web-based reporting system is more effective in protecting whistleblowers’ identities than conventional reporting channels. It thus demonstrates that ICT-based tools can play an important role in the fight against corrupt behavior against or on behalf of MNCs. ER