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
Jack Alan Reynolds
Learn more about PhilPapers
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|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
References found in this work BETA
Michael J. O’Fallon & Kenneth D. Butterfield (2005). A Review of the Empirical Ethical Decision-Making Literature: 1996–2003. [REVIEW] Journal of Business Ethics 59 (4):375 - 413.
Barbara A. Ritter (2006). Can Business Ethics Be Trained? A Study of the Ethical Decision-Making Process in Business Students. Journal of Business Ethics 68 (2):153 - 164.
Jessica R. Mesmer-Magnus & Chockalingam Viswesvaran (2005). Whistleblowing in Organizations: An Examination of Correlates of Whistleblowing Intentions, Actions, and Retaliation. [REVIEW] Journal of Business Ethics 62 (3):277 - 297.
Randy K. Chiu (2003). Ethical Judgment and Whistleblowing Intention: Examining the Moderating Role of Locus of Control. [REVIEW] Journal of Business Ethics 43 (1-2):65 - 74.
Denis Collins (2000). The Quest to Improve the Human Condition: The First 1 500 Articles Published in Journal of Business Ethics. [REVIEW] Journal of Business Ethics 26 (1):1 - 73.
Citations of this work BETA
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.
Subrata Chakrabarty (2014). The Influence of Unrelated and Related Diversification on Fraudulent Reporting. Journal of Business Ethics:1-18.
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.
Iris Jenkel & Jason J. Haen (2012). Influences on Students' Decisions to Report Cheating: A Laboratory Experiment. [REVIEW] Journal of Academic Ethics 10 (2):123-136.
Similar books and articles
I. C. Stewart (1986). Ethics and Financial Reporting in the United States. Journal of Business Ethics 5 (5):401 - 408.
Steven E. Kaplan & Joseph J. Schultz (2007). Intentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting. [REVIEW] Journal of Business Ethics 71 (2):109 - 124.
Arthur P. Brief, Janet M. Dukerich, Paul R. Brown & Joan F. Brett (1996). What's Wrong with the Treadway Commission Report? Experimental Analyses of the Effects of Personal Values and Codes of Conduct on Fraudulent Financial Reporting. Journal of Business Ethics 15 (2):183 - 198.
Mary B. Curtis (2006). Are Audit-Related Ethical Decisions Dependent Upon Mood? Journal of Business Ethics 68 (2):191 - 209.
Kate Grosser & Jeremy Moon (2005). Gender Mainstreaming and Corporate Social Responsibility: Reporting Workplace Issues. [REVIEW] Journal of Business Ethics 62 (4):327 - 340.
William E. Shafer (2002). Effects of Materiality, Risk, and Ethical Perceptions on Fraudulent Reporting by Financial Executives. Journal of Business Ethics 38 (3):243 - 262.
Kaushik Sridhar (2012). Is the Triple Bottom Line a Restrictive Framework for Non-Financial Reporting? Asian Journal of Business Ethics 1 (2):89 - 121.
Rafik Z. Elias (2006). The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students' Ethical Orientation. Journal of Business Ethics 68 (1):83 - 90.
Tae Hee Choi & Jinhan Pae (2011). Business Ethics and Financial Reporting Quality: Evidence From Korea. [REVIEW] Journal of Business Ethics 103 (3):403-427.
Susan Ayers & Steven E. Kaplan (2005). Wrongdoing by Consultants: An Examination of Employees' Reporting Intentions. [REVIEW] Journal of Business Ethics 57 (2):121 - 137.
Added to index2009-01-28
Total downloads19 ( #147,771 of 1,726,249 )
Recent downloads (6 months)3 ( #231,316 of 1,726,249 )
How can I increase my downloads?