Organizational dissent is the expression of disagreement or contradictory opinions concerning organizational policies and practices (Kassing, 1998). It is an important form of communication because employees can give feedback to organizations regarding discontent and unethical practices. Thus, dissent provides organizations opportunities for improvement and innovation. Managers, however, often fail to recognize and respond to employees’ upward dissent. While power differences in organizations stifle communication, humor can be used as a form of dissent and a means to subvert power differences (Holmes & Marra, 2002). Research has explored organizational dissent in the United States. These results, however, cannot be applied to other contexts, as cultural differences should be considered when exploring communication (McCroskey & McCroskey, 1988). Thus, this analysis provides the following: First, this analysis provides a theoretical understanding of how humor and dissent relate to one another. Second, this analysis considers this relationship in divergent cultural contexts. ; false