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

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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 likelihood of reporting evidence of a malfacation to their internal audit director even though their audit manager told them to ignore the wrongdoing.

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vii, 161 leaves

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Tolleson, Thomas D. (Thomas Dale) December 1996.

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  • Tolleson, Thomas D. (Thomas Dale)

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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 likelihood of reporting evidence of a malfacation to their internal audit director even though their audit manager told them to ignore the wrongdoing.

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vii, 161 leaves

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UNT Theses and Dissertations

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  • December 1996

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  • March 26, 2014, 9:30 a.m.

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  • June 11, 2015, 10:48 a.m.

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Tolleson, Thomas D. (Thomas Dale). The Impact of Contextual Variables on Internal Auditors' Propensity to Communicate Upwardly, dissertation, December 1996; Denton, Texas. (digital.library.unt.edu/ark:/67531/metadc279252/: accessed July 16, 2018), University of North Texas Libraries, Digital Library, digital.library.unt.edu; .