Finally, Borg (2000) also examines the willingness to report infractions. Three general
conditions are hypothesized. First, the visibility of social interaction is inversely related to effective
monitoring. Essentially, in small populations where most people know each other, misconduct is
more difficult to conceal. Second, the degree of homogeneity among group members is positively
associated with effective monitoring. Homogeneous groups have a higher degree of moral
consensus, making deviance less likely. Third, interdependence is positively related to control
effectiveness (i.e., if the group and individuals in the group suffer when one member deviates from
expected behavior, then group members are less tolerant of such behavior). The research
methodology and findings may motivate accounting research by further examining how
relationships and interdependencies between various stakeholders could affect whistle-blowing in
the corporate environment.