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

Andrea M. Scheetz, Ruwan K.B. Adikaram, Alyssa S.J. Ong

Research output: Contribution to journalArticlepeer-review

Abstract

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.

Original languageEnglish (US)
JournalAccounting Review
Volume35
Issue number3
DOIs
StatePublished - 2023
Externally publishedYes

Bibliographical note

Publisher Copyright:
© 2023 American Accounting Association. All rights reserved.

Keywords

  • bias
  • diversity
  • whistleblowing

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