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Will Cognitive Style Impact Whistleblowing Intentions?

Research on Professional Responsibility and Ethics in Accounting, 2020, Vol.23, p.47-62

Copyright © 2020 Emerald Publishing Limited ;ISSN: 1574-0765 ;ISBN: 9781838676704 ;ISBN: 1838676708 ;EISBN: 1838676694 ;EISBN: 9781838676698 ;DOI: 10.1108/S1574-076520200000023003 ;OCLC: 1202454136 ;LCCallNum: HF5387-5387.5

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  • Title:
    Will Cognitive Style Impact Whistleblowing Intentions?
  • Author: Fuller, Lori R ; Shawver, Tara J
  • Subjects: Accounting & finance
  • Is Part Of: Research on Professional Responsibility and Ethics in Accounting, 2020, Vol.23, p.47-62
  • Description: Abstract This study explores the whistleblowing judgments and intentions of accounting students utilizing scenarios involving accounting earning’s manipulations and fraud. Individual differences affect how one makes decisions yet are rarely explored in the whistleblowing literature. As such, the authors conducted an exploratory study to determine if one’s cognitive style (the method a person uses to perceive incoming information and how they make decisions) affects whistleblowing judgment and intent. Using multivariate regression, the authors find that cognitive style significantly affects moral sensitivity, whistleblowing judgment, and whistleblowing intent. This chapter makes several important contributions to the existing literature. This is the first study that explores whether cognitive style affects moral sensitivity, whistleblowing judgments, and whistleblowing intentions. Second, it demonstrates that the models which exclude individual differences may be incomplete.
  • Publisher: United Kingdom: Emerald Publishing Limited
  • Language: English
  • Identifier: ISSN: 1574-0765
    ISBN: 9781838676704
    ISBN: 1838676708
    EISBN: 1838676694
    EISBN: 9781838676698
    DOI: 10.1108/S1574-076520200000023003
    OCLC: 1202454136
    LCCallNum: HF5387-5387.5
  • Source: Ebook Central Academic Complete
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