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| Author: | Brennan, N. Kelly, J. |
| Title: | A study of whistleblowing among trainee auditors |
| Journal: | British Accounting Review
2007 : MAR, VOL. 39:1, p. 61-87 |
| Index terms: | accounting auditing auditors whistleblowing |
| Language: | eng |
| Abstract: | This paper examines some of the factors influencing the propensity or willingness to blow the whistle among trainee auditors. Three factors' categories are explored: audit firm organisational structures, personal characteristics of whistleblowers and situational variables. Based on a survey of 240 final year students of the Institute of Chartered Accountants in Ireland, it is found, among others, that where firms have adequate formal structures for reporting wrongdoing, trainee auditors are more likely to report wrongdoing and have greater confidence that this will not adversely affect their careers. Training increases this confidence etc. |
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