The influence of country of origin and espoused national culture on whistleblowing behavior

Richard G. Brody, Gaurav Gupta and Michael Turner

International Journal of Accounting & Information Management, 2020, vol. 29, issue 2, 228-246

Abstract: Purpose - The purpose of this paper is to examine factors motivating an individual to report a whistleblowing scenario to various stakeholders within a company. This paper examines how four factors (country of origin and the espoused national cultures of masculinity, collectivism and uncertainty avoidance) influence the level of responsibility toward three stakeholders at different levels of hierarchy in an organization. Design/methodology/approach - Using a case-based approach, this study collects data from 432 accounting students from two different countries. Using regression analysis on the pooled data, this paper provides evidence on how accounting students would behave when facing a whistleblowing situation involving their immediate supervisor. Findings - This study finds that country of origin and espoused national cultural values influence the individual’s decision regarding whom to blow the whistle. Originality/value - The study has improved upon the methodological deficiencies of previous studies that rely on Hofstede’s (1980) cultural values in that the paper focuses on the espoused national culture at the individual level.

Keywords: India; US; Culture; Whistleblowing (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:ijaimp:ijaim-07-2020-0119

DOI: 10.1108/IJAIM-07-2020-0119

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