... 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...

...William A. Kerler, III; A. Scott Fleming; Christopher D. Allport ABSTRACT The literature on assessments of whistleblower tips is limited and many unanswered questions exist. This study investigates the assessment of anonymous whistle blower tips by participants acting as internal auditors...