TY - JOUR
T1 - Confronting Bias in Whistleblowing
T2 - How Race, Gender, and Marital Status Intersect in the Reporting of Unethical Conduct
AU - Scheetz, Andrea M.
AU - Adikaram, Ruwan K.B.
AU - Ong, Alyssa S.J.
N1 - Publisher Copyright:
© 2023 American Accounting Association. All rights reserved.
PY - 2023
Y1 - 2023
N2 - Race, gender, and marital status are demographic characteristics that have been shown to influence perceptions and decision making by others. Race and gender, as visible characteristics, influence bystander calls to police and arrests. Further, the race, gender, and marital status of defendants influences the granting of bail, prosecution, and punishment. We test whether the race, gender, and marital status of an alleged perpetrator also impact whistleblowing intentions when the perpetrator is believed to be selling Health Insurance Portability and Accountability Act of 1996 (HIPAA)-protected data. We find that the interaction of the race, gender, and marital status of the alleged perpetrator is a significant predictor of both internal and external whistleblowing.
AB - Race, gender, and marital status are demographic characteristics that have been shown to influence perceptions and decision making by others. Race and gender, as visible characteristics, influence bystander calls to police and arrests. Further, the race, gender, and marital status of defendants influences the granting of bail, prosecution, and punishment. We test whether the race, gender, and marital status of an alleged perpetrator also impact whistleblowing intentions when the perpetrator is believed to be selling Health Insurance Portability and Accountability Act of 1996 (HIPAA)-protected data. We find that the interaction of the race, gender, and marital status of the alleged perpetrator is a significant predictor of both internal and external whistleblowing.
KW - bias
KW - diversity
KW - whistleblowing
UR - http://www.scopus.com/inward/record.url?scp=85173742357&partnerID=8YFLogxK
U2 - 10.2308/JFAR-2023-009
DO - 10.2308/JFAR-2023-009
M3 - Article
AN - SCOPUS:85173742357
SN - 0001-4826
VL - 35
JO - Accounting Review
JF - Accounting Review
IS - 3
ER -