Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing

Auditing students’ professional commitment and anticipatory socialization and their... Purpose – The accounting profession has emphasized the need for professionals to develop ethical attitudes early in their career, even before they enter the profession. The current study aims to examine the attitude of 128 US auditing students regarding whistleblowing. Design/methodology/approach – Some determinants of whistleblowing perception such as professional commitment and anticipatory socialization (as operationalized by perception of financial reporting) are explored. Findings – The results indicate that auditing students very close to graduation with more commitment to their profession and higher perception of financial reporting are more likely to blow the whistle on illegal management actions. Originality/value – The results of the research have implications for the accounting profession and accounting education. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing

Managerial Auditing Journal, Volume 23 (3): 12 – Mar 21, 2008

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Publisher
Emerald Publishing
Copyright
Copyright © 2008 Emerald Group Publishing Limited. All rights reserved.
ISSN
0268-6902
DOI
10.1108/02686900810857721
Publisher site
See Article on Publisher Site

Abstract

Purpose – The accounting profession has emphasized the need for professionals to develop ethical attitudes early in their career, even before they enter the profession. The current study aims to examine the attitude of 128 US auditing students regarding whistleblowing. Design/methodology/approach – Some determinants of whistleblowing perception such as professional commitment and anticipatory socialization (as operationalized by perception of financial reporting) are explored. Findings – The results indicate that auditing students very close to graduation with more commitment to their profession and higher perception of financial reporting are more likely to blow the whistle on illegal management actions. Originality/value – The results of the research have implications for the accounting profession and accounting education.

Journal

Managerial Auditing JournalEmerald Publishing

Published: Mar 21, 2008

Keywords: Accounting; Ethics; Students; Whistleblowing

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