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Intentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting

Citations

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Cited by:

  1. Gao, Lei & Brink, Alisa G., 2017. "Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing," Journal of Accounting Literature, Elsevier, vol. 38(C), pages 1-13.
  2. Steven Kaplan & Kurt Pany & Janet Samuels & Jian Zhang, 2009. "An Examination of the Association Between Gender and Reporting Intentions for Fraudulent Financial Reporting," Journal of Business Ethics, Springer, vol. 87(1), pages 15-30, June.
  3. Mechtenberg, Lydia & Muehlheusser, Gerd & Roider, Andreas, 2020. "Whistleblower protection: Theory and experimental evidence," European Economic Review, Elsevier, vol. 126(C).
  4. Cormac Bryce & Thorsten Chmura & Rob Webb & Joel Stiebale & Carly Cheevers, 2019. "Internally Reporting Risk in Financial Services: An Empirical Analysis," Journal of Business Ethics, Springer, vol. 156(2), pages 493-512, May.
  5. Ivan Bozhikin & Nikolay Dentchev, 2018. "Discovering a Wilderness of Regulatory Mechanisms for Corporate Social Responsibility: Literature Review," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 145-174, June.
  6. Dilek Zamantılı Nayır & Michael T. Rehg & Yurdanur Asa, 2018. "Influence of Ethical Position on Whistleblowing Behaviour: Do Preferred Channels in Private and Public Sectors Differ?," Journal of Business Ethics, Springer, vol. 149(1), pages 147-167, April.
  7. Xi Fu & Xiaoxi Wu & Zhifang Zhang, 2021. "The Information Role of Earnings Conference Call Tone: Evidence from Stock Price Crash Risk," Journal of Business Ethics, Springer, vol. 173(3), pages 643-660, October.
  8. Fabian, Jette, 2022. "Auswirkungen der internen Revision auf die Qualität der Rechnungslegung – Eine kritische Analyse [Effects of Internal Auditing on the Quality of Financial Reporting – A Critical Analysis]," Junior Management Science (JUMS), Junior Management Science e. V., vol. 7(5), pages 1242-1269.
  9. Yu Flora Kuang & Gladys Lee & Bo Qin, 2021. "Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 32-62, March.
  10. Trevor M. Spoelma & Nitya Chawla & Aleksander P. J. Ellis, 2021. "If You Can’t Join ‘Em, Report ‘Em: A Model of Ostracism and Whistleblowing in Teams," Journal of Business Ethics, Springer, vol. 173(2), pages 345-363, October.
  11. Reyes Calderón-Cuadrado & José Álvarez-Arce & Isabel Rodríguez-Tejedo & Stella Salvatierra, 2009. "“Ethics Hotlines” in Transnational Companies: A Comparative Study," Journal of Business Ethics, Springer, vol. 88(1), pages 199-210, August.
  12. Gregory A. Liyanarachchi & Ralph Adler, 2011. "Accountants’ Whistle-Blowing Intentions: The Impact of Retaliation, Age, and Gender," Australian Accounting Review, CPA Australia, vol. 21(2), pages 167-182, June.
  13. Sylvain Chassang & Christian Zehnder, 2019. "Secure Survey Design in Organizations: Theory and Experiments," Working Papers 2019-22, Princeton University. Economics Department..
  14. Barbara Culiberg & Katarina Katja Mihelič, 2017. "The Evolution of Whistleblowing Studies: A Critical Review and Research Agenda," Journal of Business Ethics, Springer, vol. 146(4), pages 787-803, December.
  15. Hanen Khemakhem & Richard Fontaine & Nadia Smaili & Mahbub Zaman, 2023. "Whistleblowing regulations and the role of audit committees: insight from interviews," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 131-151, March.
  16. Syahrul Ahmar Ahmad Author_Email: syahrul.ahmar@johor.uitm.edu.my & Malcolm Smith & Zubaidah Ismail & Rahimah Mohamed Yunos, 2011. "Internal Whistleblowing Intentions: Influence Of Internal Auditors’ Demographic And Individual Factors," Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding 2011-051-155, Conference Master Resources.
  17. Connie Bateman & Sean Valentine, 2010. "Investigating the Effects of Gender on Consumers’ Moral Philosophies and Ethical Intentions," Journal of Business Ethics, Springer, vol. 95(3), pages 393-414, September.
  18. Felicity Fallon & Barry J. Cooper, 2015. "Corporate Culture and Greed — The Case of the Australian Wheat Board," Australian Accounting Review, CPA Australia, vol. 25(1), pages 71-83, March.
  19. Frandyo Izak Muskita & Intiyas Utami & Aprina Nugrahesthy Sulistya Hapsari, 2019. "Effectiveness Testing Of Reporting Systems And Organizational Responses Toward Whistleblowing Intentions," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(3), pages 131-144, May.
  20. Norman, Carolyn Strand & Rose, Anna M. & Rose, Jacob M., 2010. "Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 546-557, July.
  21. Barbara Arel & Cathy Beaudoin & Anna Cianci, 2012. "The Impact of Ethical Leadership, the Internal Audit Function, and Moral Intensity on a Financial Reporting Decision," Journal of Business Ethics, Springer, vol. 109(3), pages 351-366, September.
  22. Anna M. Rose & Jacob M. Rose & Carolyn S. Norman, 2013. "Is the objectivity of internal audit compromised when the internal audit function is a management training ground?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(4), pages 1001-1019, December.
  23. Sylvain Chassang & Christian Zehnder, 2019. "Secure Survey Design in Organizations: Theory and Experiments," NBER Working Papers 25918, National Bureau of Economic Research, Inc.
  24. James E. Hunton & Jacob M. Rose, 2011. "Effects of Anonymous Whistle‐Blowing and Perceived Reputation Threats on Investigations of Whistle‐Blowing Allegations by Audit Committee Members," Journal of Management Studies, Wiley Blackwell, vol. 48(1), pages 75-98, January.
  25. Elka Johansson & Peter Carey, 2016. "Detecting Fraud: The Role of the Anonymous Reporting Channel," Journal of Business Ethics, Springer, vol. 139(2), pages 391-409, December.
  26. Peipei Pan & Chris Patel, 2024. "Do Internal Auditors Make Consistent Ethical Judgments in English and Chinese in Reporting Wrongdoing?," Journal of Business Ethics, Springer, vol. 194(2), pages 433-453, October.
  27. Carly Moulang & Maria Strydom, 2018. "Does well‐being impact individuals’ risky decisions and susceptibility to cognitive bias?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(S1), pages 493-527, November.
  28. Lee, Gladys & Xiao, Xinning, 2018. "Whistleblowing on accounting-related misconduct: A synthesis of the literature," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 22-46.
  29. D. Lowe & Kelly Pope & Janet Samuels, 2015. "An Examination of Financial Sub-certification and Timing of Fraud Discovery on Employee Whistleblowing Reporting Intentions," Journal of Business Ethics, Springer, vol. 131(4), pages 757-772, November.
  30. Ni Made Mega Abdi Utami & Gugus Irianto & Yeney Widya Prihatiningtias, 2020. "Analyzing the effect of financial reward, personal cost and reporting channel on whistleblowing intentions utilizing an experimental study," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(2), pages 125-132, March.
  31. Maroun, Warren, 2015. "Reportable irregularities and audit quality: Insights from South Africa," Accounting forum, Elsevier, vol. 39(1), pages 19-33.
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