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Title: Effects of advice on auditor whistleblowing propensity : Do advice source and advisor reassurance matter?
Authors: Boo, El'fred
Ng, Terence
Shankar, Premila Gowri
Keywords: Business::Accounting::Accountants::Ethics
Issue Date: 2020
Source: Boo, E., Ng, T., & Shankar, P. G. (2020). Effects of advice on auditor whistleblowing propensity : Do advice source and advisor reassurance matter? Journal of Business Ethics. doi:10.1007/s10551-020-04615-0
Journal: Journal of Business Ethics
Abstract: 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 and after receiving advice. We manipulate, between-participants, the advice source (the technical department, an authoritative source vs. a colleague, a non-authoritative source) and advisor reassurance (with vs. without) on the firm’s policy on whistleblower protection, holding constant the advice recommendation. Our study is underpinned by the premise that moral agents may require an impetus to do the right thing in the form of advice whose effects may vary by its source and nature. Results are consistent with our hypothesis. Specifically, while auditors’ propensity to report a questionable act increases after receiving advice, the increase is significantly higher when the advice is received with reassurance on whistleblower protection than without reassurance, with the effect of reassurance being greater when the advice is from an authoritative source (the technical department) than from a non-authoritative source (a colleague). These results underscore the importance of advice in promoting whistleblowing and demonstrate how the impact of advice is jointly determined by its source and reassurance on whistleblower protection.
ISSN: 0167-4544
DOI: 10.1007/s10551-020-04615-0
Schools: Nanyang Business School 
Rights: © 2020 Springer Nature B.V. All rights reserved.
Fulltext Permission: none
Fulltext Availability: No Fulltext
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