Effects of advice on auditor whistleblowing propensity : Do advice source and advisor reassurance matter?

• Main Authors: Boo, El'fred, Ng, Terence, Shankar, Premila Gowri
• Other Authors: Nanyang Business School
• Format: Article
• Language: English
• Published: 2021
• Subjects: Business::Accounting::Accountants::Ethics; Advice Source; Reassurance
• Online Access: https://hdl.handle.net/10356/146531
• Institution: Nanyang Technological University

We conduct an experiment to investigate the joint effects of advisor reassurance and advice source in enhancing the impact of advice on auditors’ whistleblowing propensity. Participants from a Big 4 firm assess the likelihood that a questionable act involving a superior will be reported, both before...