Theoretical model

The first stage

The second stage

The third stage

The fourth stage

POB model

Perception of misconduct; whether misconduct has been reported or corrected

Analyze the signals transmitted by misconduct and the extent of the damage caused

Judging whistle-blowing responsibilities; the possibility of whistle-blowing success; assessing benefit-cost

Generate intention or behavior to whistle-blowing

EB model

Aware of unethical behavior, the interests of one party have been harmed

Determining whether whistle-blowing is an ideal moral choice

Assess the extent of ethical values, accountability and ethical commitment

Ethical choice

SIP model

Observed misconduct; economic rationality

Responsibility attribution

Responsibility judgment, emotional change

Emotional change makes a decision