ABSTRACT
This study surveys accounting professors from across the United States to examine whether accountants contact accounting professors for advice when they have observed unethical behavior in the workplace. We find that 26 percent of professors indicate that an accountant (former student) reached out for advice regarding observed unethical behavior, and 59 percent of those accountants did so as their first course of action. In response, the majority of those professors provided accountants with advice. Our results have implications for research and practice. For research, our findings establish the existence of a previously unidentified external mentor in the whistleblowing process, the accounting professor, thereby opening up many opportunities for future research to better explore this relationship. For practice, these results highlight the need for resources to help guide professors with respect to their role as mentors in the whistleblowing process.
Data Availability: Survey results available upon request.
JEL Classifications: M41; M49.
