Return to search

The Impact of Contextual Variables on Internal Auditors' Propensity to Communicate Upwardly

The author examined whether contextual variables impact internal auditors' self-assessed likelihood of whistleblowing. The author synthesized a theoretical framework and developed research hypotheses that predict relationships between the self-assessed likelihood of whistleblowing and (1) magnitude of the consequences (2) channels of communication and (3) type of wrongdoing. To test these hypotheses, the author provided internal auditors (n=123) with a scenario and asked them to self-assess the likelihood of reporting evidence of a malfacation to their internal audit director even though their audit manager told them to ignore the wrongdoing.

Identiferoai:union.ndltd.org:unt.edu/info:ark/67531/metadc279252
Date12 1900
CreatorsTolleson, Thomas D. (Thomas Dale)
ContributorsMayper, Alan G., 1952-, Luker, William A., Clay, Raymond J., Merino, Barbara Dubis, Marshall, Linda L.
PublisherUniversity of North Texas
Source SetsUniversity of North Texas
LanguageEnglish
Detected LanguageEnglish
TypeThesis or Dissertation
Formatvii, 161 leaves, Text
RightsPublic, Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved., Tolleson, Thomas D. (Thomas Dale)

Page generated in 0.0016 seconds