| 1 | RW1 | Perceived seriousness of issue (PS) | Alleyne et al. (2013), Caillier (2017), Robinson et al. (2012), Somers and Casal (2011) | The degree of seriousness of malpractices would appear to be an important trigger for further decision-making |
| 2 | RW2 | Perceived personal cost to report (PC) | Dalton and Radtke (2013) | Perceived harm or discomfort that would result from reporting |
| 3 | RW3 | Perceived responsibility (PR) | Lee and Xiao (2018) | A person is deemed to be responsible for actions that he or she controlled or intended to produce |
| 4 | RW4 | Moral judgment (MJ) | Culiberg and Mihelič (2017) | Judgment about rightness or wrongness of action, which shapes moral behavior |
| 5 | RW5 | Moral courage (MC) | Baumert et al. (2013), Watts and Buckley (2017) | Individual's actions as per their own moral standards with the possibility of negative consequences |
| 6 | RW6 | Moral identity (MI) | Watts and Buckley (2017) | The organization of an individual's self-concept around moral virtues |
| 7 | RW7 | Self-efficacy | Alleyne et al. (2013), Latan et al. (2018) | An individual's ability to manipulate the environment |
| 8 | RW8 | Empathy | Pohling et al. (2016) | A positive moral emotion congruent with the perceived welfare of another |
| 9 | RW9 | Feeling of anger | Jones et al. (2014), Park and Lewis (2019) | Reinforces willingness to report wrongs |
| 10 | RW10 | Satisfaction from job (JS) | Cassematic and Wortley (2013) | An attitude based on cognitive evaluation of the job |