A Comparative Study of the Propensity of Whistle-Blowing: Empirical Evidence from China, Taiwan, and the United States

Dennis B.K. Hwang · Yan Chen · Andrew Blair Staley · Yafang Tsai · Chin-Ling Chu

35 citations0/0 files storedInternational Journal of Accounting and Financial Reporting

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Ethics in Business and Education Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

This paper explores cultural factors that influence the propensity to blow-the-whistle in China, Taiwan, and the U.S. Statistical analysis of self-developed questionnaires reveals that: a) Americans have a greater disposition to engage in whistle-blowing than Chinese and Taiwanese; b) the intention of Chinese and Taiwanese to whistle-blow is influenced to a greater degree by the dollar amounts involved and also by the impact of illegal, immoral or illegitimate practices on companies and societies than that of the Americans; c) Guanxi (personal relationships or networks) has a greater effect on the propensity to whistle-blow for Chinese and Taiwanese than for Americans. Auditors and managers need to be aware that employees in different cultures respond differently to factors that influence whistle-blowing. The results of this study will help auditors and managers better assess risk and the effectiveness of internal controls and ethical standards.

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References

2018Culture's Consequences 1988The Confucius connection: From cultural roots to economic growth 1998Converging measurement of horizontal and vertical individualism and collectivism.1995Effective Whistle-Blowing 1997Guanxi: principles, philosophies, and implications 2007Cultural Orientation and Attitudes Toward Different Forms of Whistleblowing: A Comparison of South Korea, Turkey, and the U.K.2001Two Factors Affecting Internal Audit Independence and Objectivity: Evidence from Singapore 2001Some Cross-Cultural Evidence on Ethical Reasoning

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