Confronting Bias in Whistleblowing: How Race, Gender, and Marital Status Intersect in the Reporting of Unethical Conduct

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 infl...

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Bibliographic Details
Published in:Journal of forensic accounting research 2023-12, Vol.8 (1), p.515-541
Main Authors: Scheetz, Andrea M., Adikaram, Ruwan K. B., Ong, Alyssa S. J.
Format: Article
Language:English
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Summary: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. JEL Classifications: M49.
ISSN:2380-2138
2380-2138
DOI:10.2308/JFAR-2023-009