DOI
https://doi.org/10.25772/QG97-1V93
Defense Date
2023
Document Type
Dissertation
Degree Name
Doctor of Philosophy
Department
Business
First Advisor
Alisa Brink
Second Advisor
Bernhard Reichert
Third Advisor
Aaron Saiewitz
Fourth Advisor
Cesar Zamudio
Abstract
My dissertation consists of two papers. First, I conduct a stand-alone literature review to compare differing experimental methodological approaches used in the examination of whistleblowing. This paper highlights how the strengths of the experimental economics methodology can be used to complement the more often used judgment and decision-making approach to facilitate the study of research questions that are of great importance to accounting academe and practice. In the second paper, I investigate how two factors, monetary incentives and cultural background, affect individuals' whistleblowing behaviors. I explore collectivist vs. individualist culture and extend the research on the effects of incentives to compare individual and group incentives for whistleblowing. Specifically, I focus on how the design of monetary whistleblowing incentives can motivate whistleblowing, and how the effectiveness of differing monetary incentive structures may vary for individuals who exhibit collectivist and individualist cultural characteristics. Taken together, those two studies contribute to the accounting literature on whistleblowing, provide practical implications for implementing whistleblowing programs in the workplace and on the legislative level. These studies also open promising avenues for future research on whistleblowing utilizing experiment economics methods.
Rights
© The Author
Is Part Of
VCU University Archives
Is Part Of
VCU Theses and Dissertations
Date of Submission
7-26-2023