An Investigation of Misreporting Choice, Team Membership, and Task Similarity on Whistleblowing Decisions
نویسندگان
چکیده
ABSTRACT Individuals in their roles at work may have the opportunity to commit fraud. They also be a position witness occurrence of fraud workplace. In this study, we examine how individuals' prior decision influences subsequent whistleblow on another person when (1) is same team as them or (2) other committing same/different task they did. With two between-subject experiments, find that individuals who decided are less likely fraudster than not We more fraudsters belong (task) different (task). The results suggest heightened identification can powerful means accentuate whistleblowing. Data Availability: available upon request.
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ژورنال
عنوان ژورنال: Journal of forensic accounting research
سال: 2023
ISSN: ['2380-2138']
DOI: https://doi.org/10.2308/jfar-2022-020