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

Authors

Dina Clark
Teng-Shih Wang
Mike Shapeero
A. Blair Staley
Natalia Ermasova, Governors State UniversityFollow
Mark Usry

Files

Academic Unit

College of Arts and Sciences

Publication Date

10-16-2020

Document Type

Book Chapter

Description

In Research on Professional Responsibility and Ethics in Accounting Baker, C. (ed.)

Abstract

This chapter explores cultural factors that influence the propensity to blow-the-whistle in China, Taiwan, Russia, and the United States. This study found that culture and traditions have strong impact on the propensity of whistleblowing. This research analyzed 1,541 working adults in China, Taiwan, Russia, and the United States. Statistical analysis of self-developed questionnaires reveal that: (a) Americans have a greater disposition to engage in whistleblowing than Chinese, Taiwanese, and Russian; (b) Americans have a smallest level of fear of retaliation to whistleblowers than Chinese, Taiwanese, and Russian; (c) the intention of Chinese, American, and Taiwanese to whistle-blow is influenced to a greater degree by position of wrongdoers than that of Russian; and (d) guanxi (personal relationships or networks) has a greater effect on the propensity to whistle-blow for Chinese and Taiwanese than for Americans and Russian. Auditors and managers need to be aware that employees in different cultures respond differently to factors that influence whistleblowing activities. The results of this study will help auditors and managers better assess risk and the effectiveness of internal controls and ethical standards.

ISBN

ISBN:978-1-83867-670-4 | eISBN:978-1-83867-669-8

Publisher

Emerald Publishing Limited

City

Leeds

Volume

23

Beginning Page Number

141

Last Page Number

159

DOI

https://doi.org/10.1108/S1574-076520200000023008

Recommended Citation

Clark, Dina; Wang, Teng-Shih; Shapeero, Mike; Staley, A. Blair; Ermasova, Natalia; and Usry, Mark, "A Comparative Study of the Whistleblowing Activities: Empirical Evidence from China, Taiwan, Russia, and the United States" (2020). Faculty Authors and Creators Reception. 110.
https://opus.govst.edu/fac/110