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Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing

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  • Rafik Elias

Abstract

Purpose - 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.

Suggested Citation

  • Rafik Elias, 2008. "Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(3), pages 283-294, March.
  • Handle: RePEc:eme:majpps:v:23:y:2008:i:3:p:283-294
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    References listed on IDEAS

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    1. repec:bla:joares:v:31:y:1993:i::p:75-103 is not listed on IDEAS
    2. Conor O’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.
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    1. repec:rss:jnljms:v6i1p2 is not listed on IDEAS
    2. 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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    Keywords

    Accounting; Ethics; Students; Whistleblowing;

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