[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-42733-en":3,"doc-seo-42733-105":30,"detail-sidebar-cat-0-en-105":92},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":13,"seo_description":14,"update_tm":28,"read_time":29},42733,13056703019662,"Evangeline","https://ap-avatar.wpscdn.com/avatar/be000253a8e92610077?_k=1778726343310543188",8,"Research & Report","The Interplay of Ethical Decision Making and Legal Frameworks for Whistleblowing: the UAE Example","The study examines how legal and regulatory frameworks shape whistleblowing intention (WI) in the United Arab Emirates’ multicultural context. Using an ethical decision-making model and online survey data, it identifies determinants of employees’ decisions to report wrongdoing. Results support an interdependence between WI and ethical awareness and ethical judgement. Findings also show that willingness concentrates on major fraud causing harm to others, while minor fraud is often ignored; work tenure and fear of retaliation further influence WI. The paper assesses the UAE legal environment and advocates a stand-alone comprehensive whistleblowing law.","International Journal of Disclosure and Governance (2024) 21:447–461  \n[https://doi.org/10.1057/s41310-023-00208-1](https://doi.org/10.1057/s41310-023-00208-1)  \nThe interplay of ethical decision making and legal frameworks for whistleblowing: the UAE example  \nAssad Tavakoli1 · Tanya Gibbs2 · Meysam Manesh1  \nReceived: 14 January 2023 / Accepted: 18 October 2023 / Published online: 29 November 2023 © The Author(s), under exclusive licence to Springer Nature Limited 2023  \nAbstract  \nThis study investigates the impact of legal and regulatory frameworks on whistleblowing intention (WI) in the context of the United Arab Emirates multicultural setting and legal environment. Applying the ethical decision-making model and using data collected via an online survey, it examines factors leading to employees’ decisions to blow a whistle. The results support the premise of a model promulgating the interdependency of WI upon ethical awareness and ethical judgement; however, while respondents showed willingness to report major fraud and behaviors resulting in “harm to others,” they preferred to ignore and not report minor fraud. This contention is also supported by the effects of work tenure and fear of retaliation on WI. To explain the findings, the study scrutinizes the effect of the country’s legal environment on employees’ intent to blow a whistle. It argues in favor of the implementation of a stand-alone comprehensive whistleblowing law.  \nKeywords Ethical decision making (EDM) · Whistleblowing · United Arab Emirates (UAE) · Laws · Regulations · Structural equation modeling (SEM)  \nIntroduction  \nTo sustain economic growth, a country must mitigate corruption by establishing a robust legal and regulatory environment with effective reporting mechanisms. Whistleblowing is an important mechanism for uncovering wrongdoingsand fighting corruption. Numerous studies have examined the impact of culture and ethical standards on whistleblowing perceptions and practices (Keenan 2002a; Tavakoli et al. 2003 ; Park et al. 2008 ; Cheng et al. 2015 ; Alleyne et al. 2017 ; Brody et al. 2020 ; Clark et al. 2020) . Miceli and Near (1985) argue that employees’ propensity of blowing a whistle is associated with personal perceptions of and attitudes toward wrongdoing. Studies also reveal the impact of organizational ethical culture on whistleblowing intention (WI)(Berry 2004 ; Rothwell and Baldwin 2007 ; Lachman 2008 ; Kaptein 2011) .  \n* Meysam Manesh[smanesh@uncfsu.edu](smanesh@uncfsu.edu)  \n1 Broadwell College of Business and Economics, Fayetteville State University, Fayetteville, USA  \n2 University of London, London, United Kingdom  \nThe efficacy of a whistleblowing regimen has been examined from the perspective of the outcome of reporting (meaning how many criminal or unethical misconducts were uncovered and punished) or employees’ willingness or intention to report them. Some argue that the former can actually impact the latter; people are unwilling to report wrongdoing if they believe nothing will be done to address it (Devine 2004 ; Near et al. 2004 ; Wortley et al. 2008) . Wortley et al.(2008) maintain that potential whistleblowers would only come forward and report if they believe their disclosure will stop and correct the wrongdoing. Francalanza and Buttigieg (2016) report that some personality traits—along with situational factors such as the attitude of peers, media attention, retaliation, and complications in the process of reporting—negatively affect whistleblowing intentions, but this scenario assumes an availability of mechanisms and a conducive environment for employees to blow a whistle. What Previtali and Cerchiello (2018) call the proceduralization of whistleblowing appears to play a crucial role in convincing employees to blow a whistle. Those who believe their actions will “yield desired outcomes and thus be worth the costs of action” are more likely to blow a whistle (Farrell and Petersen 1982, p. 409) . Miceli and Near (1988, p. 27","cbCaiiWSBH0Fo4RI","https://ap.wps.com/l/cbCaiiWSBH0Fo4RI","pdf",765561,6,1,15,"English","en",105,"# Abstract\n# Introduction\n## Legal and regulatory environment for whistleblowing\n## Ethical culture, awareness, and judgement\n## Retaliation, tenure, and reporting intention\n## Legislative protection and policy effectiveness\n## Toward comprehensive whistleblowing laws","[{\"question\":\"What does the study analyze regarding whistleblowing in the UAE?\",\"answer\":\"It analyzes how legal and regulatory frameworks affect employees’ whistleblowing intention within the UAE’s multicultural and legal setting, focusing on what drives decisions to report wrongdoing.\"},{\"question\":\"How do respondents’ ethical judgement relate to what they choose to report?\",\"answer\":\"Respondents show willingness to report major fraud and behaviors that harm others, but they tend to ignore and not report minor fraud.\"},{\"question\":\"Which factors strengthen or weaken whistleblowing intention according to the study?\",\"answer\":\"Work tenure and fear of retaliation influence whistleblowing intention, and the study frames WI as interdependent with ethical awareness and ethical judgement under the applied 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