Journal article

Is a Uniform Approach to Whistle-Blowing Regulation Effective? Evidence from the United States and Germany

G Lee, E Pittroff, MJ Turner

Journal of Business Ethics | Springer Verlag | Published : 2018

Abstract

The purpose of this study is to examine whether United States (U.S.)-style regulatory intervention to encourage whistle-blowing can be immediately effective if transplanted into another country with a distinctly different historical cultural background and institutional system. A total of 98 U.S. and 84 German accountants participated in a laboratory experiment relating to a case of financial statement fraud. The provision of anti-retaliation protection and monetary rewards for whistle-blowing were manipulated and participants were asked to assume the role of an internal auditor. We hypothesize and find that the provision of anti-retaliation protection and monetary rewards encourage U.S. acc..

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University of Melbourne Researchers