Effects of Incentive Scheme and Working Relationship on Whistle-Blowing in an Audit Setting

We examine the joint effects of incentive schemes and working relationships on auditors' propensity to report an audit partner's wrongdoing that impairs financial reporting quality in an experiment involving 90 audit seniors and managers. We predict and find that, relative to a control con...

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Veröffentlicht in:	Auditing : a journal of practice and theory 2016-11, Vol.35 (4), p.23-38
Hauptverfasser:	Boo, El'fred, Ng, Terence Bu-Peow, Shankar, Premila Gowri
Format:	Artikel
Sprache:	eng
Schlagworte:	Auditors Boundary conditions Financial reporting Impact analysis Incentives Studies Whistleblowing
Online-Zugang:	Volltext
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