What accounting students think about whistleblowing: are future accounting professionals willing to whistleblow internally or externally for ethics ... article from: Management Accounting Quarterly

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From the author: Professionals in the workplace face a wide range of situations daily that involve ethical decisions. Accountants who are aware of unethical acts are encouraged to blow the whistle on the wrongdoings and have been granted whistleblower protection under the Sarbanes-Oxley Act of 2002. Accounting seniors used in this study will soon be our accounting professionals in the workplace, so this study examines whether differences in materiality of an issue affect an accounting student's intention to blow the whistle. Further, do differences in materiality or guaranteeing one's job change the intention to whistleblow to an internal or external party? This study finds that accounting students prefer to whistleblow to an internal party, are more likely to whistleblow for situations involving higher materiality levels, and are more likely to whistleblow if they are guaranteed their jobs.

Citation Details
Title: What accounting students think about whistleblowing: are future accounting professionals willing to whistleblow internally or externally for ethics violations?
Author: Tara Shawver
Publication:Management Accounting Quarterly (Magazine/Journal)
Date: June 22, 2008
Publisher: Institute of Management Accountants
Volume: 9 Issue: 4 Page: 33

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