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dc.contributor.authorLiyanarachchi, Gregory Aen_NZ
dc.contributor.authorAdler, Ralph Wen_NZ
dc.date.available2011-04-07T03:22:51Z
dc.date.copyright2010-02en_NZ
dc.identifier.citationLiyanarachchi, G. A., & Adler, R. W. (2010). Accountants’ whistle-blowing intentions: The impact of retaliation, age, and gender (Accountancy Working Paper Series). Gregory Liyanarachchi & Ralph Adler. Retrieved from http://hdl.handle.net/10523/1573en
dc.identifier.urihttp://hdl.handle.net/10523/1573
dc.description.abstractAccounting practices and the role of auditors have been widely implicated in many corporate scandals. The accountants are likely to witness serious wrongdoings at their workplace, thus presenting them with a difficult choice of whether or not to whistle-blow. This study reports results of whistle-blowing intentions of the members of Certified Practising Accountants of Australia (CPA, Australia). The study provides data on a well-known obstacle (threat of retaliation) and demographic factors on accountants’ propensity to blow the whistle (PBW). An online survey was used to collect data. The data was analysed using a 2x3x2 (retaliation, age and gender, respectively) between-subject design. The results show a complex interaction effect of retaliation, participants’ age and gender on their PBW. Among the early career accountants, male accountants are more likely than female accountants to blow the whistle. Accountants in the mid-age group are not only likely to whistle-blow when there is retaliation but tend to be more willing to do so when that retaliation involves a direct personal loss than a loss to their associates. Accountants in the age group of 45 years or above, respond to retaliation differently depending on their gender. Specifically, female accountants’ PBW in this age group tend to decline as the retaliation threat increases from weak to strong yet the change in retaliation threat has little impact on male accountants’ PBW. These results and their implications are discussed.en_NZ
dc.format.mimetypeapplication/pdf
dc.publisherGregory Liyanarachchi & Ralph Adleren_NZ
dc.relation.ispartofseriesAccountancy Working Paper Seriesen_NZ
dc.subjectAustralian CPAs; demographic factors; retaliation; whistle-blowing;en_NZ
dc.subject.lcshHF Commerceen_NZ
dc.subject.lcshHF5601 Accountingen_NZ
dc.subject.lcshHF5601 Accountingen_NZ
dc.titleAccountants’ whistle-blowing intentions: The impact of retaliation, age, and genderen_NZ
dc.typeWorking Paperen_NZ
dc.description.versionUnpublisheden_NZ
otago.bitstream.pages36en_NZ
otago.date.accession2010-04-21 00:54:16en_NZ
otago.schoolAccountancy and Business Lawen_NZ
otago.openaccessOpen
otago.place.publicationDunedin, New Zealanden_NZ
dc.identifier.eprints892en_NZ
otago.school.eprintsAccountancy & Business Lawen_NZ
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