https://opendata.uni-halle.de//handle/1981185920/13536 2026-04-16T12:28:35Z 2026-04-16T12:28:35Z Oelrich, Sebastian Erlebach, Kimberly https://opendata.uni-halle.de//handle/1981185920/99790 2023-01-21T02:18:14Z 2021-01-01T00:00:00Z

Title: Taking it outside : a study of legal contexts and external whistleblowing in China and India Author(s): Oelrich, Sebastian; Erlebach, Kimberly Abstract: Whistleblowing is regularly identified as corporate control mechanism to prevent and uncover fraud. We review and compare the legal situation for whistleblowers in the People’s Republic of China and India. In a survey of 942 employees from private companies in both countries, we take a look at the status quo of whistleblowing system implementation, explore preference of channels to disclose fraud or corruption, and analyze under which conditions and what kind of employees prefer external over internal whistleblowing. We find that provisions for mandatory whistleblowing systems can be found in the law of both countries. In China in particular, protection is scattered across many different laws in the private sector. Indian companies seem to have systems in place more often, although this difference becomes smaller the larger the company. The general preference of internal over external channels is similar across countries. Our regression models suggest that external channels are preferred over internal ones when fear of retaliatory measures is higher, the company is smaller, and the whistleblower is female. In line with prior literature, the effect of fear of retaliation is moderated by gender: women are less influenced by retaliation. All in all, implementation of whistleblowing systems seems ubiquitous in both countries; legal protection and comprehensive measures to decrease retaliation are lacking. Additional implications of findings are discussed.

2021-01-01T00:00:00Z Schulze, Gordon https://opendata.uni-halle.de//handle/1981185920/99284 2023-01-17T01:43:40Z 2021-01-01T00:00:00Z

Title: Carry trade returns and segmented risk pricing Author(s): Schulze, Gordon Abstract: The returns to carry trades are controversially discussed. There seems to be no unifying risk-based explanation of currency returns and stock returns, while the countries’ interest rate differential plays a leading part in the carry-trade performance. Therefore, this paper addresses carry-trade returns from a risk-pricing perspective and examines if these returns can be connected to cross-country differences in risk pricing in the interest-rate market compared to the stock market. Data from Thomson Reuters Datastream and Federal Reserve Economic Data covering Australia, Japan, New Zealand, Switzerland and the United States were analyzed based on GMM estimation. The results indicate significant and persistent cross-country differences in risk aversion in the interest-rate market compared to the implied risk aversion in the stock market. This may offer opportunities for risk arbitrage and, therefore, a risk pricing-related explanation of carry-trade returns.

2021-01-01T00:00:00Z Oelrich, Sebastian https://opendata.uni-halle.de//handle/1981185920/98155 2022-12-06T01:47:42Z 2021-01-01T00:00:00Z

Title: Intention without action? : differences between whistleblowing intention and behavior on corruption and fraud Author(s): Oelrich, Sebastian Abstract: Whistleblowing is an effective tool against fraud and corruption in organizations. However, as researchers have struggled to acquire data on actual whistleblowers, research relies on hypothetical intention data and student samples, which is seen as a major limitation. Using a field study of 1,416 employees from China, Germany, and Russia, the purpose of this article is to identify differences and similarities between intention and actual whistleblowing decisions, thus aiding research and interpretation of prior and future studies. I also contribute by analyzing whether findings can be generalized across different cultures and whether status and power influence the whistleblowing process. My results reveal that the key difference between hypothetical and real decisions is not in variables that affect the process, but in effect sizes: Employees underestimate the effect of situational (retaliation) and organizational (compliance measures) variables in hypothetical compared to actual whistleblowing. Thus, reliance on intention research is not inherently problematic, when effect sizes are interpreted with caution. I also find that results are similar across countries and that status and power may not be decisive factors in whistleblowing. My findings should also be of interest to practitioners and policymakers, as they assist in designing effective whistleblowing systems and environments in organizations.

2021-01-01T00:00:00Z Adler, Susanne Sarstedt, Marko https://opendata.uni-halle.de//handle/1981185920/94679 2022-11-15T01:45:32Z 2021-01-01T00:00:00Z

Title: Mapping the jungle : a bibliometric analysis of research into construal level theory Author(s): Adler, Susanne; Sarstedt, Marko Abstract: Construal level theory (CLT) offers a valuable framework to explain the mechanisms that trigger evaluations, predictions, and behaviors by linking the degree of mental abstraction (the construal level) to psychological distance. CLT‐related research has produced numerous publications in a variety of domains, impeding an ongoing overview of the research field and limiting its advancement. Addressing this concern, our paper presents the results of a comprehensive bibliometric analysis of CLT‐related research. This analysis identifies leading authors and the networks in which they operate. We find that a well‐connected, stable core of prominent authors predominantly shaped CLT research and was responsible for its expansion. In addition, we used topic modeling to identify latent topics and research trends, with the results showing that CLT research has expanded into more interdisciplinary and applied contexts. Specifically, although CLT's relevance for consumer research has amplified and applications in areas such as climate change and sustainability have surged, the classic areas of CLT research, such as planning fallacy and impulse control, have lost momentum. Building upon the results of our topic analysis, we identify future research paths and specifically call for a more comprehensive societal focus in CLT‐related research.

2021-01-01T00:00:00Z