EXPLORING WHISTLEBLOWING EFFECTIVENESS THROUGH THE LENS OF EMPLOYEES: A STUDY OF QATAR’S BANKING SECTOR

Abstract

This dissertation examines the effectiveness of whistleblowing mechanisms within Qatar’s banking sector, with particular attention to the organisational and institutional factors shaping employees’ willingness to report wrongdoing. It addresses a gap in the literature on whistleblowing in the Gulf financial sector, where empirical evidence remains limited despite the sector’s strategic importance. The study is guided by Prosocial Behavior Theory and the Stimulus-Organism-Response model to analyse how moral motivation and organisational and psychological factors influence whistleblowing effectiveness. A mixed-methods embedded research design was employed, integrating quantitative and qualitative components within a single survey instrument. The quantitative component involved a cross-sectional questionnaire administered to employees from three major banks in Qatar, resulting in 354 valid responses. Quantitative data were analysed using a two-step partial least squares structural equation modelling (PLS-SEM) approach, assessing the measurement and structural models. The qualitative component was embedded within the survey and analysed using thematic content analysis, supported by text exploration and clustering techniques in JMP to identify recurring patterns and explanatory themes. The findings show that whistleblowing effectiveness is driven primarily by organisational culture rather than by formal legal frameworks alone. While training, transparency, and reporting mechanisms significantly enhance reporting behaviour, legislative and policy provisions do not exert a direct influence on whistleblowing effectiveness. Fear of retaliation emerges as the key mechanism constraining reporting behaviour, a result reinforced by qualitative evidence highlighting concerns related to anonymity, leadership commitment, and trust in reporting systems. Taken together, the results demonstrate that accountability in the banking sector depends on how whistleblowing frameworks are enacted in practice, rather than on their formal existence, underscoring the need for organisational and cultural reform alongside regulation. Improving whistleblowing effectiveness in Qatar’s banking sector requires a comprehensive approach that strengthens employee awareness, organisational transparency, protection against retaliation, and trust in reporting mechanisms. 

Date of Award	2026
Original language	American English
Awarding Institution	HBKU College of Humanities and Social Science