The interplay of ethical decision making and legal frameworks for whistleblowing: the UAE example

Assad Tavakoli, Tanya Gibbs and Meysam Manesh ()
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Assad Tavakoli: Fayetteville State University
Tanya Gibbs: University of London
Meysam Manesh: Fayetteville State University

International Journal of Disclosure and Governance, 2024, vol. 21, issue 3, No 7, 447-461

Abstract: Abstract This study investigates the impact of legal and regulatory frameworks on whistleblowing intention (WI) in the context of the United Arab Emirates multicultural setting and legal environment. Applying the ethical decision-making model and using data collected via an online survey, it examines factors leading to employees’ decisions to blow a whistle. The results support the premise of a model promulgating the interdependency of WI upon ethical awareness and ethical judgement; however, while respondents showed willingness to report major fraud and behaviors resulting in “harm to others,” they preferred to ignore and not report minor fraud. This contention is also supported by the effects of work tenure and fear of retaliation on WI. To explain the findings, the study scrutinizes the effect of the country’s legal environment on employees’ intent to blow a whistle. It argues in favor of the implementation of a stand-alone comprehensive whistleblowing law.

Keywords: Ethical decision making (EDM); Whistleblowing; United Arab Emirates (UAE); Laws; Regulations; Structural equation modeling (SEM) (search for similar items in EconPapers)
Date: 2024
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DOI: 10.1057/s41310-023-00208-1

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