“…In recent years, journalists and others have documented whistle‐blowing instances in countries around the world, such as India, Ireland, Israel, and Japan (e.g., for a partial listing, see Miceli, Near, and Dworkin ). Researchers have studied how culture, economic systems, and legal and regulatory environments may affect observation and labelling of wrongdoing, whistle‐blowing and its consequences (e.g., Brown et al ; Brown and Roberts ; Caiden and Truelson , ; Callahan, Dworkin, and Lewis ; Calland and Dehn ; Dworkin ; Lewis ; Miceli, Near, and Dworkin , ; Moberly , ; Smith and Brown ; Vandekerckhove ). However, until recently, much of the existing published empirical research on whistle‐blowing has been completed in North America; it is not at all clear whether recommendations derived from extant findings are relevant for the public sector in other countries (e.g., Miceli, Near, and Dworkin ).…”