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- Title
MORAL INTENSITY AND INTENTIONS OF ACCOUNTING PROFESSIONALS TO WHISTLEBLOW INTERNALLY.
- Authors
Clements, Lynn H.; Shawver, Tara
- Abstract
Economic crime is abounding, resulting in a financial earthquake that could be measured high on a financial Richter scale. But where are the regulators and the auditors? And where are the controllers, the treasurers, and the accounting staff? One area of great concern is fraud due to earnings management, resulting in unreliable financial statements, reduced investor confidence, and impairment of market efficiency. This paper intends to answer the following questions: Do practicing accountants recognize fraudulent earnings management as unethical? If so, do they intend to blow the whistle on fraudulent earnings management? What components of moral intensity affect the intention to whistleblow? This study applied the Jones (1991) model of moral intensity in an attempt to answer these questions. The authors conducted a survey of practicing accountants to explore the factors that may contribute to the reasons for making a moral judgment and for choosing to internally report an action of earnings management believed to be unethical. This study finds support for societal consensus as a reason accountants may choose to whistleblow.
- Subjects
ACCOUNTANTS; INTENTION (Logic); WHISTLEBLOWERS; WHISTLEBLOWING; EFFICIENT market theory; ACCOUNTING fraud; FINANCIAL statements; ETHICS
- Publication
Journal of Forensic Studies in Accounting & Business, 2011, Vol 3, Issue 1, p67
- ISSN
1942-9053
- Publication type
Article