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

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.

Citation

Clark, D., Wang, T.-S., Shapeero, M., Staley, A.B., Ermasova, N. and Usry, M. (2020), "A Comparative Study of the Whistleblowing Activities: Empirical Evidence from China, Taiwan, Russia, and the United States", Baker, C.R. (Ed.) Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Vol. 23), Emerald Publishing Limited, Leeds, pp. 141-159. https://doi.org/10.1108/S1574-076520200000023008