THE IMPACT OF EMPATHY AND SELFISM ON WHISTLEBLOWING INTENTIONS

Abstract

The Association for Certified Fraud Examiners (ACFE) estimates potential losses from fraudulent activity are in the trillions of dollars each year for the global economy. In an effort to deter fraud, regulations such as the Dodd-Frank Whistleblower Program and the Sarbanes Oxley Act encourage whistleblowing behavior. Although there are many studies that explore the characteristics of whistleblowers, this is the first study that examines whether empathy and selfism impact whistleblowing intentions. This study finds that both empathy and selfism affect intentions to whistleblow. This result has important implications for business ethics education, organizations and regulators who offer significant financial rewards for reporting wrongdoing.