An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Tara J Shawver
King's College

Abstract: Professionals in the workplace face a wide range of situations involving ethical decisions daily. Accountants who are aware of unethical acts are encouraged to blow the whistle on wrongdoings and have been granted whistleblower protections with the passing of the Sarbanes-Oxley Act of 2002. This study examines whether differences in materiality of the issue affects an accounting students’ intention to whistleblow. Further, do differences in materiality or guaranteeing one’s job change the intention to whistleblow to an internal or external party? This study finds that accounting students prefer to whistleblow to an internal party, are more likely to whistleblow for situations involving higher materiality levels and are more likely to whistleblow if they are guaranteed their jobs.

Back to Session Listing

AAA Home Page