A Study of Whistleblowing Among Auditors

TitleA Study of Whistleblowing Among Auditors
Publication TypeJournal Article
Year of Publication1992
AuthorsFinn, DW, Lampe, JC
JournalProfessional Ethics: A Multidisciplinary Journal
Type of ArticleJournal Article
Publication Languageeng
ISSN Number1063-6579
AbstractIn order to empirically study auditors' whistleblowing behavior, a synthesized and expanded whistleblowing model was empirically tested using four vignettes. A fifth element which included moral intensity variables (social consensus, probability of effect, temporal immediacy and proximity) were also included in the study to collect evidence concerning the degree to which situation related moral intensity variables impacted auditors' whistleblowing decisions. The results of the study indicated that there is a significant positive relationship between ethical judgement and whistleblowing decisions. Situation related variables were also significantly related to the ethical judgement/ whistleblowing model and ethical decision making was also found to vary according to the situation and individual.
NotesCover Date: FALL-Winter 1992.Source Info: 1(3-4), 137-168. Language: English. Journal Announcement: 28-4. Subject: ETHICS; MORALITY; PROFESSIONALISM; WHISTLEBLOWING. Update Code: 20100311.
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