An examination of the association between gender and reporting intentions for fraudulent financial reporting
David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jack Alan Reynolds
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Journal of Business Ethics 87 (1):15 - 30 (2009)
We report the results of a study that examines the association between gender and individuals’ intentions to report fraudulent financial reporting using non-anonymous and anonymous reporting channels. In our experimental study, we examine whether reporting intentions in response to discovering a fraudulent financial reporting act are associated with the participants’ gender, the perpetrator’s gender, and/or the interaction between the participants’ and perpetrator’s gender. We find that female participants’ reporting intentions for an anonymous channel are higher than for male participants; the fraud perpetrator’s gender and the interaction with participants’ gender were not significantly associated with anonymous channel reporting intentions. Neither of the two factors nor the interaction between the two factors was associated with reporting intentions to a non- anonymous reporting channel. Results from an additional analysis indicate that male and female participants differ in the extent to which they judge the reduction in personal costs of an anonymous reporting channel compared to a non-anonymous reporting channel and that the reduction in personal costs mediates the relationship between participant gender and anonymous reporting intentions.
|Keywords||whistleblowing gender fraudulentreporting anonymous reporting channel non-anonymous reporting channel|
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Citations of this work BETA
P. G. Cassematis & R. Wortley (2013). Prediction of Whistleblowing or Non-Reporting Observation: The Role of Personal and Situational Factors. [REVIEW] Journal of Business Ethics 117 (3):615-634.
Jingyu Gao, Robert Greenberg & Bernard Wong-On-Wing (2015). Whistleblowing Intentions of Lower-Level Employees: The Effect of Reporting Channel, Bystanders, and Wrongdoer Power Status. Journal of Business Ethics 126 (1):85-99.
Subrata Chakrabarty (2014). The Influence of Unrelated and Related Diversification on Fraudulent Reporting. Journal of Business Ethics 131 (4):1-18.
Javier Garcia-Lacalle & Sheila Ellwood (2015). The Influence of Presence and Position of Women on the Boards of Directors: The Case of NHS Foundation Trusts. Journal of Business Ethics 130 (1):69-84.
Elka Johansson & Peter Carey (forthcoming). Detecting Fraud: The Role of the Anonymous Reporting Channel. Journal of Business Ethics.
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