Affiliation:
1. Georgia Southern University
2. University of Minnesota, Duluth
3. Pepperdine University
Abstract
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.
JEL Classifications: M49.
Publisher
American Accounting Association
Subject
Computer Science Applications,History,Education,General Earth and Planetary Sciences,General Environmental Science
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