The Impact of Contextual Variables on Internal Auditors' Propensity to Communicate Upwardly
Description:
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…
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Date:
December 1996
Creator:
Tolleson, Thomas D. (Thomas Dale)
Partner:
UNT Libraries