There is no culture in which breaking eye contact by looking up (as opposed to down or to the side) is not a sign of disrespect.

My most recent memory of seeing this is on TV yesterday, when some dude talking to a camera broke eye contact to look up while mentioning how his fate in a some silly contest was to be decided by his favorite deity. He didn't look disrespectful to me (just silly), and I'd predict he wouldn't have looked disrespectful to most viewers.