| 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 |