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A study of whistleblowing among trainee auditors

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  • Brennan, Niamh
  • Kelly, John

Abstract

Over the last number of years whistleblowers have been gaining prominence. This paper investigates some of the factors that influence the propensity or willingness to blow the whistle among trainee auditors. Three categories of factors are examined: audit firm organisational structures, personal characteristics of whistleblowers and situational variables.

Suggested Citation

  • Brennan, Niamh & Kelly, John, 2007. "A study of whistleblowing among trainee auditors," The British Accounting Review, Elsevier, vol. 39(1), pages 61-87.
    • Handle: RePEc:eee:bracre:v:39:y:2007:i:1:p:61-87
    DOI: 10.1016/j.bar.2006.12.002
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