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Keywords: whistle-blowing
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Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2012) 24 (2): 87–99.
Published: 01 September 2012
...Cynthia P. Guthrie; Carolyn Strand Norman; Jacob M. Rose ABSTRACT This study examines the effects of the source of whistle-blowing allegations and potential for allegations to trigger concerns about reputation threats on chief audit executives' handling of whistle-blowing allegations...
Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2011) 23 (2): 207–234.
Published: 01 November 2011
... find auditors are more likely to whistle-blow internally than externally, and through non-anonymous outlets than anonymous outlets. Our contributions include exploring the impact of reputation on the actions of third parties, and advancing prior literature by considering the influence of wrongdoer...