TY  - JOUR
AB  - Purpose– The purpose of this paper is to use survey data to examine the impact of culture on current and future accounting and auditing professionals' intent to be whistle‐blowers in a Chinese cultural society.Design/methodology/approach– The paper examines intent to whistle‐blow and factors influencing whistle‐blowing, using survey data collected by the authors.Findings– It was found that a majority of respondents believe that a general sense of morality was the most important factor to encourage whistle‐blowing, with abiding by the policy of their organization as the second; it was also found that guanxi, fear of retaliation, and fear of media coverage may discourage whistle‐blowing in a Chinese society.Research limitations/implications– The data are all from Confucian societies, which perhaps limits its usefulness elsewhere.Practical implications– The paper will help auditors, accountants, and policy makers to design policies that encourage whistle‐blowing.Originality/value– The paper uses original survey data collected by the authors, and the analysis will enable policy makers and professional accountants to anticipate and predict whistle‐blowing, a key factor in improving financial management and reporting, and possibly undermining auditor independence, audit quality, and the quality of financial reporting.
VL  - 23
IS  - 5
SN  - 0268-6902
DO  - 10.1108/02686900810875316
UR  - https://doi.org/10.1108/02686900810875316
AU  - Hwang Dennis
AU  - Staley Blair
AU  - Te Chen Ying
AU  - Lan Jyh‐Shan
PY  - 2008
Y1  - 2008/01/01
TI  - Confucian culture and whistle‐blowing by professional accountants: an exploratory study
T2  - Managerial Auditing Journal
PB  - Emerald Group Publishing Limited
SP  - 504
EP  - 526
Y2  - 2024/04/25
ER  -