Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing
AbstractPurpose – The accounting profession has emphasized the need for professionals to develop ethical attitudes early in their career, even before they enter the profession. The current study aims to examine the attitude of 128 US auditing students regarding whistleblowing. Design/methodology/approach – Some determinants of whistleblowing perception such as professional commitment and anticipatory socialization (as operationalized by perception of financial reporting) are explored. Findings – The results indicate that auditing students very close to graduation with more commitment to their profession and higher perception of financial reporting are more likely to blow the whistle on illegal management actions. Originality/value – The results of the research have implications for the accounting profession and accounting education.
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Bibliographic InfoArticle provided by Emerald Group Publishing in its journal Managerial Auditing Journal.
Volume (Year): 23 (2008)
Issue (Month): 3 (March)
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Web page: http://www.emeraldinsight.com
Postal: Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Conor Oâ€™Leary & Gladies Pangemanan, 2007. "The Effect of Groupwork on Ethical Decision-Making of Accountancy Students," Journal of Business Ethics, Springer, vol. 75(3), pages 215-228, October.
- Seleshi Sisaye, 2011. "The functional-institutional and consequential-conflictual sociological approaches to accounting ethics education: Integrations from sustainability and ecological resources management literature," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(3), pages 263-294, March.
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