Accountants’ Whistle-Blowing Intentions: The Impact of Retaliation, Age, and Gender
2011; Wiley; Volume: 21; Issue: 2 Linguagem: Inglês
10.1111/j.1835-2561.2011.00134.x
ISSN1835-2561
AutoresGregory A. Liyanarachchi, Ralph W. Adler,
Tópico(s)Academic integrity and plagiarism
ResumoAustralian Accounting ReviewVolume 21, Issue 2 p. 167-182 Accountants’ Whistle-Blowing Intentions: The Impact of Retaliation, Age, and Gender Gregory A. Liyanarachchi, Gregory A. LiyanarachchiSearch for more papers by this authorRalph Adler, Ralph AdlerSearch for more papers by this author Gregory A. Liyanarachchi, Gregory A. LiyanarachchiSearch for more papers by this authorRalph Adler, Ralph AdlerSearch for more papers by this author First published: 01 June 2011 https://doi.org/10.1111/j.1835-2561.2011.00134.xCitations: 40 Correspondence Gregory Liyanarachchi, Department of Accounting, Economics and Finance, Lincoln University, PO Box 84, Lincoln 7647, Canterbury, New Zealand. Tel: +64 3 321 8261; fax: +64 3 325 3847; email: [email protected] Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onEmailFacebookTwitterLinkedInRedditWechat Abstract Accounting practices and the role of auditors have been widely implicated in many corporate scandals. Accountants are likely to witness serious wrongdoings at their workplace, presenting them with a difficult choice as to whether or not to whistle-blow. This study reports online survey results of whistle-blowing intentions of the members of Certified Practising Accountants of Australia. The study provides data on the effect of threat of retaliation, age and gender on accountants’ propensity to blow the whistle. The results show a complex interaction effect of retaliation, participants’ age, and gender on their propensity to blow the whistle. Among the early career accountants, male accountants are more likely than female accountants to blow the whistle. Accountants in the mid-age group are not only likely to whistle-blow when there is retaliation but also tend to be more willing to do so when that retaliation involves a direct personal loss rather than a loss to their associates. Accountants in the age group of 45 years or above respond to retaliation differently depending on their gender. Specifically, female accountants’ propensity to blow the whistle in this age group tends to decline as the retaliation threat increases from weak to strong, yet the change in retaliation threat has little impact on male accountants’ propensity to blow the whistle. 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