A Comparative Study of the Whistleblowing Activities: Empirical Evidence from China, Taiwan, Russia, and the United States

Clark, Dina; Wang, Teng‐Shih; Shapeero, Mike; Staley, A. Blair; Ermasova, Natalia; Usry, Mark L.

doi:10.1108/s1574-076520200000023008

Cited by 10 publications

(10 citation statements)

References 29 publications

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“…Individuals that live in collectivist cultures have a more critical attitude towards immoral behavior, illegal practices, or violations because they are considered a threat to their group (Hwang et al, 2013). However, individualism oriented towards group interests tend not to be willing to do whistleblowing (Clark et al, 2020;Hwang et al, 2013). Conversely, individuals with an individualistic culture have a positive perception of this behavior and are willing to expose fraud (Hofstede, 2016;Su et al, 2007).…”

Section: Collectivism and Whistleblowingmentioning

confidence: 99%

“…Five cultural dimensions underlie ethical perceptions and ethical judgments for many studies: power distance, individualism/collectivism, masculinity/ feminism, uncertainty avoidance, and long/short term orientation. Several empirical studies show a significant association between cultural and whistleblowing activities (Clark et al, 2020;Hwang et al, 2008;Taylor & Curtis, 2013;Zhuang et al, 2005). However, most studies only focus on power distance, individualism/collectivism, and masculinity/feminism.…”

Section: Introductionmentioning

confidence: 99%

“…Whistleblowing is a proper internal control tool to reduce fraud (ACFE, 2020), but not all auditors have the same perception. Differences in individual attitudes are influenced by different cultures (Clark et al, 2020;Pittroff, 2014;Zhuang et al, 2005). However, several studies have shown that culture has no impact on whistleblowing behavior (Ergeneli, 2005;MacNab & Worthley, 2008;Oktem & Shahbazi, 2012).…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Professional Commitment And Whistleblowing Intention: The Role Of National Culture

Rustiarini

Yuesti

Dewi

2021

JRAK

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This study aims to identify the effect of professional commitment on whistleblowing intentions. This study also analyzes the role of Hofstede's five dimensions of national culture as moderating variable, including power distance, collectivism, masculinity, uncertainty avoidance, and long-term orientation. This study used a survey method. The primary data collection was through a questionnaire distributed to 92 auditors in accounting firms in Bali Province. The result shows that professional commitment positively affects whistleblowing intention. The moderating variable's roles are power distance and collectivism's culture weaken professional commitment and whistleblowing intention relationship. Two other cultures, namely masculinity and a long-term orientation, are proven to strengthen the relationship between professional commitment and whistleblowing intention. Contrary, uncertainty avoidance culture has no significant effect. Theoretically, this study confirms the role of the national culture in the auditing context. This result practically adds insight to regulators and accounting firm leaders in formulating regulations regarding the appropriate whistleblowing system for organizations. There are two limitations. First, this study uses a survey method. This method allows for social desirability bias for sensitive variables, such as whistleblowing. This study also uses the national culture popularized by Hofstede about forty years ago. Thus, further research might use other popular models.

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Section: Collectivism and Whistleblowingmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Professional Commitment And Whistleblowing Intention: The Role Of National Culture

Rustiarini

Yuesti

Dewi

2021

JRAK

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“…(1997) propose that “low” ethical norms in Russia is the result of a lack of civil society in the former Soviet Union. A common proverb in the Soviet Union was: “the government pretend to pay for our work and we pretend to work.” Many scholars indicate that the Russian people as group‐oriented collectivist cultures may be less critical of illegal, immoral, or illegitimate practices and more critical to whistle‐blowers (Clark et al., 2020; Ermasova et al., 2017, 2018; Hisrich et al., 2003; Korolyov, 1996; Puffer & McCarthy, 1996).…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…According to Ludlum and Moskaloinov (2005), “the future of Russia's views on business ethics depends on the attitudes of the current students” (p. 156). Earlier studies had emphasized a need for improving of educational approaches toward management education, including business ethics training (Burns, 2012; Clark et al., 2020; Ermasova, 2021; Ermasova et al., 2017, 2018; Kuznetsov & Kuznetsova, 2005; Morgan & Neal, 2011; Nguyen et al., 2019; Wang & Calvano, 2015). Some researchers (Ermasova et al., 2017; Jaffe & Tsimerman, 2005) found that personal business ethics' perceptions of Russian business students are different from business ethics' perceptions of students in other countries.…”

Section: Introductionmentioning

confidence: 99%

Ethical behavior perceptions in Russia: Do ethics‐related programs and individual characteristics matter?

Ermasova

2021

Business Ethics Env & Resp

Self Cite

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This paper aims to analyze how individual differences and ethics‐related programs predict Russian business students and working adults' perception of personal business ethics. This research evaluates the business ethics perceptions based on surveys of 1,207 managers, employees, and business students in Russia. This study finds the significant correlations between individual differences (gender, age, education level, and management experience), ethics‐related programs (business ethics courses taught in universities, ethics and diversity professional development training), and personal business ethics' perceptions of Russian business students and working adults. We also find that individual differences moderate the relationship between ethics‐related programs and how the personal business ethics of Russian business students and working adults are perceived. These findings advance current literature by revealing that age moderates the relationship between ethics‐related programs (formal ethic courses, ethics, and diversity trainings) and personal ethical behavior perceptions of working adults and business students in Russia. Our study found that gender had a significant positive moderating effect on relationship of organizational code of ethics, formal ethic courses, and diversity professional development with personal ethical behavior perceptions. The relation between personal ethical behavior perceptions and the presence of an organizational code of ethics was negative and marginally moderated by age and managerial experience. This study contributes to business ethics research by deepening the understanding of the impact of individual differences on the relationship between ethics‐related programs and personal business ethics' perceptions.

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Strategies for Public Law Enforcement in Securities Class Action Amid the Knowledge Economy Revolution

Wang

2024

J Knowl Econ

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A Comparative Study of the Whistleblowing Activities: Empirical Evidence from China, Taiwan, Russia, and the United States

Cited by 10 publications

References 29 publications

Professional Commitment And Whistleblowing Intention: The Role Of National Culture

Professional Commitment And Whistleblowing Intention: The Role Of National Culture

Ethical behavior perceptions in Russia: Do ethics‐related programs and individual characteristics matter?

Strategies for Public Law Enforcement in Securities Class Action Amid the Knowledge Economy Revolution

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