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| Author: | Taylor, Z. E. Curtis, M. B. |
| Title: | An examination of the Layers of Workplace Influences in ethical judgments: whistleblowing likelihood and perseverance in public accounting |
| Journal: | Journal of Business Ethics
2010 : APR II, VOL 93:1, p. 21-37 |
| Index terms: | business ethics accounting public accounting |
| Language: | eng |
| Abstract: | The paper explores ethical judgment in public accounting, specifically whistleblowing among public accounting audit seniors. The Layers of Workplace Influence theory is applied in the study in order to examine professional commitment, organizational commitment vs. colleague commitment and the moral intensity of the unethical behavior. Two measures are used: the likelihood of reporting and perseverance in reporting. Both of these measures are found to be related to moral intensity. Furthermore, organizational commitment seems to drive perseverance in reporting. |
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