Whistleblowing effectiveness in Islamic and conventional banks: a comparative study of Qatar’s financial sector

Whistleblowing functions as an essential mechanism for accountability and transparency within the banking industry; nevertheless, its efficacy differs across institutional and cultural environments. This study investigates the impact of organisational culture, regulatory pressure, and procedural fairness on whistleblowing effectiveness within Qatar’s dual banking system, which includes both Islamic and conventional banks. Using institutional theory and Islamic ethical reasoning, data were gathered via a survey of 271 banking employees and analysed via hierarchical regression models. The findings indicate that organisational culture is the primary predictor of whistleblowing. Unexpectedly, bank institutional type (Islamic vs. conventional) does not significantly influence whistleblowing effectiveness, suggesting that formal bank classification alone does not account for variation in perceived effectiveness within this sample. The results indicate that the efficacy of whistleblowing is contingent on the interplay between formal regulatory frameworks and informal cultural norms, rather than solely on religious identification. This study enhances the literature on institutional and ethics-based governance by including faith-based values in the empirical analysis and provides practical recommendations for fortifying integrity systems in developing financial contexts.