The Impact of Empathy and Selfism on Whistleblowing Intentions
24 Pages Posted: 16 Jul 2016 Last revised: 23 Aug 2016
Jessica Hildebrand
PriceWaterhouseCoopers LLP
Tara J. Shawver
King's College (Wilkes-Barre, PA)
Date Written: July 15, 2016
Abstract
The Association for Certified Fraud Examiners (ACFE) estimates potential losses from fraudulent activity are in the trillions of dollars each year for the global economy. In an effort to deter fraud, regulations such as the Dodd-Frank Whistleblower Program and the Sarbanes Oxley Act encourage whistleblowing behavior. Although there are many studies that explore the characteristics of whistleblowers, this is the first study that examines whether empathy and selfism impact whistleblowing intentions. This study finds that both empathy and selfism affect intentions to whistleblow. This result has important implications for business ethics education, organizations and regulators who offer significant financial rewards for reporting wrongdoing.
Keywords: business school pedagogy, empathy, selfism, ethical decisions, whistleblowing, fraud
JEL Classification: M41, M48
Suggested Citation: Suggested Citation
Jessica Hildebrand
PriceWaterhouseCoopers LLP ( email )
400 Campus Drive
Florham Park, NJ 07932
United States
Tara J. Shawver (Contact Author)
King's College (Wilkes-Barre, PA) ( email )
Wilkes-Barre, PA 18711
United States
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