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

Todd A Shawver
Lock Haven University Of Pennsylvania

Abstract: Corporate governance is a current issue that needs to be addressed by all participants in a corporate environment: from the employees internal to the company, to the external vendors and auditors who provide products and services to the organization. This research seeks to examine corporate governance and whistleblowing characteristics of professional accountants using the Multi-dimensional Ethics Scale (MES). This study commenced over two years after the inception of the Sarbanes-Oxley Act of 2002. One of the focuses of the Sarbanes-Oxley Act are legal protections to those who whistleblow. Even with the protections of the Sarbanes-Oxley Act, our results suggest that practicing accountants are unlikely to whistleblow for two earnings management situations.

Back to Session Listing

AAA Home Page