Whistle-blowing intentions among prospective auditors in a non-Western society: the Chinese case and Zhong-Yong

This study presents the survey results of accounting-major students in China on their intentions to report unethical wrongdoing. Specifically, it tests the extent to which Zhong-Yong belief (Chinese Doctrine of the Mean) moderates Chinese potential future auditors’ intentions of blowing the whistle. Results from 272 respondents indicate that two channels are significantly affected by five individual characteristics. Moreover, the impacts of most individual factors are intensified when Zhong-Yong is at a medium or low level. Among them, however, as attitudes and independence are fundamental and essential value points, Zhong-Yong can hardly have moderating effects. The results expand the empirical evidence of whistle-blowing research in China, suggesting considering the specific cultural context of Zhong-Yong is an interesting perspective in ethics research, and it is an important mechanism for analyzing individuals’ behavior especially in the East Asian context.