Towards a Cross-Cultural Model of Online Whistle-Blowing Systems Use

Proceedings of the 12th Pacific Asia Conference on Information Systems (PACIS 2012), Ho Chi Minh City, Vietnam, July 11-15

10 Pages Posted: 30 Jun 2013 Last revised: 5 Sep 2016

See all articles by Paul Benjamin Lowry

Paul Benjamin Lowry

Virginia Tech - Pamplin College of Business

Kamel Rouibah

Department of Communication Disorders Sciences - Department of Quantitative Methods & Information Systems

Gregory D Moody

University of Nevada, Las Vegas - College of Business

Mikko Siponen

University of Oulu

Date Written: July 1, 2012

Abstract

Whistle-blowing has long been an important organizational phenomenon that improves organizations in the long-run. 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 multi-national firms to establish whistle-blowing procedures and systems, whistle-blowing research is even more important (Ernst & Young 2009). Existing whistleblowing theory does not explicitly predict risk, trust, cross-cultural considerations, nor use of anonymous, online whistle-blowing systems. Yet, all of these are key considering in the whistleblowing act and whistle-blowing in general. Furthermore, unless these systems are further understood, they may not be used, or they may not be used properly. This is a particular problem for multi-national financial firms that increasingly need to comply with whistle-blowing regulations.

This research-in-process paper details our plans to create and extend baseline whistle-blowing theory, by uniquely considering anonymity, risk, trust, and cross-cultural considerations in using whistle-blowing systems. The model will be rigorously testing using working professionals in the USA, Middle East, and China. We propose our design and measures for testing the model.

Keywords: whistle blowing, whistle blowing systems, culture, Middle East, China, USA, anonymity, trust, risk, cross-cultural comparisons

Suggested Citation

Lowry, Paul Benjamin and Rouibah, Kamel and Moody, Gregory Daniel and Siponen, Mikko, Towards a Cross-Cultural Model of Online Whistle-Blowing Systems Use (July 1, 2012). Proceedings of the 12th Pacific Asia Conference on Information Systems (PACIS 2012), Ho Chi Minh City, Vietnam, July 11-15, Available at SSRN: https://ssrn.com/abstract=2287388

Paul Benjamin Lowry (Contact Author)

Virginia Tech - Pamplin College of Business ( email )

1016 Pamplin Hall
Blacksburg, VA 24061
United States

Kamel Rouibah

Department of Communication Disorders Sciences - Department of Quantitative Methods & Information Systems ( email )

Kuwait

Gregory Daniel Moody

University of Nevada, Las Vegas - College of Business ( email )

4505 S. Maryland Parkway
Las Vegas, NV 89154
United States

HOME PAGE: http://https://faculty.unlv.edu/wpmu/gmoody/

Mikko Siponen

University of Oulu ( email )

P.O. Box 4600
Oulu FIN-90014, 90570
Finland

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