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The Impact of Culture on Whistle-blowing and Ethics: A Case Study of Taiwan and its Implications for U.S. Firms Doing Business in a Chinese Cultural Environment
Dennis B.K. Hwang,
Bloomsburg University of Pennsylvania
A. Blair Staley, Bloomsburg University of Pennsylvania
Ying Te Chen, Providence University (Taiwan)
Jyh-Shan Lan, Providence University (Taiwan)
ABSTRACT. This case study uses survey data to examine the impact of culture on current and future professionals' intent to whistle-blow in a Chinese culture. We find that quanxi negatively affects intention to whistle-blow. We find that personal morality and abiding by company policy encourage intentions to whistle-blow, while fear of retaliation and fear of media coverage discourage intention to whistle-blow. Implications for policymakers and accounting and auditing professionals, particularly for those policymakers and accounting and auditing professionals relying on whistle-blowers as a mechanism for exposing and controlling organizational misconduct in today's economy, are discussed.
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