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Keywords: attitude
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Journal Articles
Modeling Accountant Whistleblowing Intentions: Applying the Theory of Planned Behavior and the Fraud Triangle
Available to Purchase
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2016) 16 (1): 28–56.
Published: 01 December 2016
... prior whistleblowing literature and model the intention of professional accountants to blow the whistle on a material accounting fraud. The results, based on responses from 284 professional organizational accountants, support our theory development and indicate that attitudes and perceptions of control...
