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- Title
The influence of locus of commitment and ethical style on independent auditors' whistleblowing.
- Authors
Dias Maragno, Lucas Martins; Cordeiro, Nadieli
- Abstract
The study aimed to verify the individual factors that affect auditor intention to report a co-worker under conditions of inherently high risk. In order to fulfill the study objective, a data collection instrument in questionnaire format was sent to auditors from a Big Four audit firm. The questionnaire contained a hypothetical scenario with questions to measure locus of commitment, ethical style, and demographic variables. The research sample consisted of 85 responses. The empirical evidence indicated that the ethical style positively and statistically influences the auditors' intention to report a co-worker, as well as the fact that they are female. Also, the locus of commitment did not show significance to influence auditor intention. These results are relevant and can contribute to the auditor's ethical training process and assist in the development of internal policies that emphasize ethical conduct. Therefore, the evidence is important for regulators, capital markets and auditing firms.
- Subjects
AUDITORS; WHISTLEBLOWING; CAPITAL market; AUDITING; ACQUISITION of data; INTENTION
- Publication
Revista de Contabilidade e Organizações, 2022, Vol 16, p1
- ISSN
1982-6486
- Publication type
Article
- DOI
10.11606/issn.1982-6486.rco.2022.185317