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<p>This study investigates the influence of CEO ethical orientation (CEO_O) on the development of a whistleblowing culture (WB_CULT) within organizations, offering new empirical insights into how ethical leadership shapes transparency and internal accountability systems. Drawing on a longitudinal dataset of 1026 publicly listed firms across 10 European countries from 2015 to 2022, the study constructs novel composite indices for both CEO_O and WB_CULT. Employing a fixed effects panel regression and multiple robustness checks, including outlier exclusion, firm size segmentation, and endogeneity sensitivity tests, the analysis identifies a strong and statistically significant association between CEO ethical orientation and the strength of whistleblowing culture. The findings underscore the reputational and institutional importance of ethical orientation in fostering a culture of openness, trust, and responsible governance. Theoretically, the study extends the moral intensity framework and reputation theory by demonstrating how the perceived moral gravity of a CEO’s decisions translates into formalized ethical practices. Practically, the results highlight the strategic value of ethical leadership for boards, regulators, and investors seeking to strengthen organizational integrity. This research contributes to the growing discourse on sustainable corporate governance by positioning whistleblowing culture as a critical outcome of executive ethical behavior.</p>

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The Effect of CEO Ethical Orientation on Whistleblowing Culture

  • 期刊论文

  • 出版模式：

    开放获取

  • 发表日期：

    2026年5月25日

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  • Hamzeh Al Amosh,
  • Leana Esterhuyse

摘要

This study investigates the influence of CEO ethical orientation (CEO_O) on the development of a whistleblowing culture (WB_CULT) within organizations, offering new empirical insights into how ethical leadership shapes transparency and internal accountability systems. Drawing on a longitudinal dataset of 1026 publicly listed firms across 10 European countries from 2015 to 2022, the study constructs novel composite indices for both CEO_O and WB_CULT. Employing a fixed effects panel regression and multiple robustness checks, including outlier exclusion, firm size segmentation, and endogeneity sensitivity tests, the analysis identifies a strong and statistically significant association between CEO ethical orientation and the strength of whistleblowing culture. The findings underscore the reputational and institutional importance of ethical orientation in fostering a culture of openness, trust, and responsible governance. Theoretically, the study extends the moral intensity framework and reputation theory by demonstrating how the perceived moral gravity of a CEO’s decisions translates into formalized ethical practices. Practically, the results highlight the strategic value of ethical leadership for boards, regulators, and investors seeking to strengthen organizational integrity. This research contributes to the growing discourse on sustainable corporate governance by positioning whistleblowing culture as a critical outcome of executive ethical behavior.