Cross-cultural Predictors of the Use of Whistle-blowing Systems

Online whistle-blowing systems are becoming increasingly prevalent channels for reporting organizational abuses. Given that the Sarbanes-Oxley Act and similar financial laws throughout the world require firms to establish whistle-blowing procedures and systems, whistle-blowing research is increasingly important (Ernst & Young 2009). Meanwhile, because Hong Kong is one of the three major financial centres in the world, whistle-blowing systems are increasingly important to consider in Hong Kong. Existing whistle-blowing theory is not designed to explain risk, trust, cross-cultural considerations, nor use of anonymous, online whistle-blowing systems. Unless these systems are further understood, they may not be used, or they may not be used properly.This research plans to create and extend a whistle-blowing model that uniquely considers anonymity, risk, trust, and cross-cultural considerations in using whistle blowing systems. The model will be rigorously testing using working professionals in the US and in Hong Kong.