Whistleblowing Research: Experimental Method Choices from Accounting and Management

ABSTRACT This paper reviews whistleblowing experimental research in accounting and management provides methodological guidance to new scholars. Based on a sample of 49 papers, we summarized key issues, such as design, task, dependent variable, subject selection. Overall, find that journals classified are more concentrated diverse terms methodologies. Thus, from both areas is largely characterized by vignette-based studies. Accounting articles focused primarily misappropriation assets fraudulent financial reporting, whereas broadly unethical behavior. Also, some controlled for social desirability bias the variable. Finally, there predominance use M.B.A. postgraduate students studies undergraduate management. intended further our understanding design choices facilitate future this emerging field.