Please use this identifier to cite or link to this item:
https://gnanaganga.inflibnet.ac.in:8443/jspui/handle/123456789/1995
Title: | The Effect of Social Confrontation on Individuals' Intentions to Internally Report |
Authors: | Steven E. Kaplan |
Keywords: | Social confrontation, Reporting intentions; Transgressor Misappropriation of assets Fraudulent financial reporting |
Issue Date: | 2010 |
Publisher: | BEHAVIORAL RESEARCH IN ACCOUNTING |
Abstract: | Fraudulent activity is often first discovered by employees. Gaining an understanding of how meeting with the transgressor to discuss the apparent fraud ("social confrontation") influences individuals' likelihood of reporting fraud to internal recipients is particularly important for various stakeholders interested in the early reporting of fraud. Using an experimental approach, this study provides evidence on the extent to which unsuccessful social confrontation with one's supervisor regarding apparent fraud influences reporting intentions to two different, but plausible, internal report recipients: the supervisor's supervisor and an internal auditor. |
URI: | http://gnanaganga.inflibnet.ac.in:8080/jspui/handle/123456789/1995 |
Appears in Collections: | Article Archives |
Files in This Item:
File | Description | Size | Format | |
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THEEFF~1.PDF Restricted Access | The Effect of Social Confrontation on | 7.03 MB | Adobe PDF | View/Open Request a copy |
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