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 : 2020
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..View full abstract
Awarded by Deutsche Forschungsgemeinschaft (German Research Foundation)
Funding for this study was received from Deutsche Forschungsgemeinschaft (The German Research Foundation, Project No. 315357377).