Whistleblowing in Public Accounting: Influence of Identity Disclosure, Situational Context, and Personal Characteristics

Q4 Business, Management and Accounting

Accounting and the Public Interest Pub Date : 2009-12-01 DOI:10.2308/API.2009.9.1.191

M. Curtis, E. Taylor

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引用次数: 95

Abstract

ABSTRACT: Public accounting firms rely on effective reporting of unethical behavior (whistleblowing) as a form of corporate governance. This study presents results from a survey of 122 in‐charge level auditors, who indicated their likelihood of internal whistleblowing under three forms of identity disclosure for three independent scenarios. Reporting likelihood was significantly lower under a disclosed identity format, while there was no significant difference in likelihood between anonymous and protected identity formats. Contrasts reveal a significantly higher likelihood of reporting audit standards violations than a professional code violation. Likelihood was also positively related to measures of trust that the firm would investigate and act on the reported incident. Personal characteristics (i.e., locus of control and ethical style) were significant antecedents to whistleblowing intentions. Findings should aid public accounting firms and organizational governance researchers in their understanding of...

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公共会计中的举报:身份披露、情境情境和个人特征的影响

摘要:会计师事务所依靠对不道德行为的有效报告(举报)作为公司治理的一种形式。本研究提出了对122名主管级审计师的调查结果，他们指出了在三种独立情景下三种身份披露形式下内部举报的可能性。在公开身份格式下，报告的可能性显着降低，而匿名和受保护身份格式之间的可能性没有显着差异。对比显示，报告违反审计标准的可能性明显高于违反专业准则的可能性。可能性还与公司将调查所报告的事件并采取行动的信任措施呈正相关。个人特征(即控制点和道德风格)是检举意图的重要前提。研究结果应有助于会计师事务所和组织治理研究者理解……

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting and the Public Interest Business, Management and Accounting-Accounting

CiteScore

1.20

自引率

0.00%

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