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Whistleblowing: The Factors that Contribute to Accountants Reporting Questionable Dilemmas
Tara J. Shawver,
King's College
Lynn H. Clements, Florida Southern College
ABSTRACT. In the wake of the Enron collapse and the passing of the Sarbanes-Oxley Act, the investing public and the securities regulators are demanding a renewed focus upon the ethical values of accounting professionals. This study examines accounting professionals’ evaluations of unethical situations and the intention to blow the whistle on wrongdoing. Specifically, we examine the impact of materiality, anonymity, job satisfaction, ethical code enforcement, organizational commitment, and Sarbanes-Oxley protections upon the intention to blow the whistle. This study finds that accounting professionals are able to recognize certain actions as unethical, and they are more likely to whistleblow for situations involving higher materiality values, and when they are assured of anonymity. We find that job satisfaction, perceptions of an enforced ethics code, and protections granted under Sarbanes Oxley are not significant factors in the whistleblowing intentions.
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