Degree Discipline

The Impact of Contextual Variables on Internal Auditors' Propensity to Communicate Upwardly (open access)

The Impact of Contextual Variables on Internal Auditors' Propensity to Communicate Upwardly

The author examined whether contextual variables impact internal auditors' self-assessed likelihood of whistleblowing. The author synthesized a theoretical framework and developed research hypotheses that predict relationships between the self-assessed likelihood of whistleblowing and (1) magnitude of the consequences (2) channels of communication and (3) type of wrongdoing. To test these hypotheses, the author provided internal auditors (n=123) with a scenario and asked them to self-assess the likelihood of reporting evidence of a malfacation to their internal audit director even though their audit manager told them to ignore the wrongdoing.
Date: December 1996
Creator: Tolleson, Thomas D. (Thomas Dale)
System: The UNT Digital Library