Defense Date


Document Type


Degree Name

Doctor of Philosophy



First Advisor

Alisa Brink

Second Advisor

Bernhard Reichert

Third Advisor

Aaron Saiewitz

Fourth Advisor

Cesar Zamudio


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.


© The Author

Is Part Of

VCU University Archives

Is Part Of

VCU Theses and Dissertations

Date of Submission


Available for download on Monday, July 24, 2028

Included in

Accounting Commons