. . . we find that individuals educated in the USA, individuals with more ethics courses, and males were more likely to report than their counterparts. Perceived fairness of company policies increased reporting, as did lower performance evaluations from the manager. (p. 141)
That is from this paper by Dutch Fayard, R. Cameron Cockrell, & Mary B. Curtis. The title is "An Experimental Economics Approach to the Study of Whistleblowing." Journal of Forensic & Investigative Accounting, January-June 2014.