Affiliation:
1. The University of North Carolina Wilmington
2. West Virginia University
3. The University of Alabama in Huntsville
Abstract
ABSTRACT
The literature on assessments of whistleblower tips is limited and many unanswered questions exist. This study investigates the assessment of anonymous whistle blower tips by participants acting as internal auditors and the actions that ensue. Two-hundred sixteen participants rated the likelihood and seriousness of fraud and the investigative resources applied based upon a written script. Results suggest that the wording utilized by a tipster impacts fraud likelihood assessments, which in turn impacts tip importance assessments. The source of the tip was not significant in either assessment. Fraud likelihood assessments and tip importance assessments influence the experience level of the personnel assigned to investigate the tip, while tip importance also influences the hours assigned to investigate the tip. Finally, the frame of the tip has a significant indirect effect on the experience assigned and the hours assigned, mediated by fraud likelihood and tip importance assessments.
JEL Classifications: G41; M42; M49.
Publisher
American Accounting Association
Subject
General Medicine,Cell Biology,Developmental Biology,Embryology,Anatomy
Cited by
2 articles.
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