haku: @author Kaplan, S.E. / yhteensä: 3
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| Tekijä: | Kaplan, S.E. Schultz, J.J. |
| Otsikko: | Intentions to report quesionable acts: an examination of the influence of anonymous reporting channel, internal audit quality, and setting |
| Lehti: | Journal of Business Ethics
2007 : MARCH II, VOL. 71:2, p. 109-124 |
| Asiasana: | auditing quality reporting |
| Kieli: | eng |
| Tiivistelmä: | This paper investigate the extent to which the availability of an anonymous reporting channel influences intended use of non-anonymous reporting channels. The authors also test whether the intended use of the internal audit department as an internal reporting channel is greater when the internal audit department is of high versus low quality. It is shown that the existence of an anonymous channel does reduce the likelihood of reporting to non-anonymous channels, that generally the internal audit department quality does not affect reporting to non-anomymous channels, and that case-setting affects the type of channel to be used. |
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