NDLI: Investigating the ethical implications of whistleblowing within accounting

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Investigating the ethical implications of whistleblowing within accounting

Content Provider	Scilit
Author	Davis, Phebian Donnelly, Amy M. Radtke, Robin R.
Copyright Year	2020
Description	This chapter discusses ethical issues surrounding accountants' whistleblowing decisions. Since accountants are in a unique position to both observe as well as take part in, financial wrongdoing, understanding the multiple factors that may impact ethical decision making in whistleblowing situations is crucial. The importance of blowing the whistle on fraudulent activities is highlighted by the millions of dollars that have been awarded to whistleblowers for their assistance in resolving complicated fraud schemes through the SEC's whistleblower program authorized by the Dodd-Frank Act. This chapter reviews multiple aspects related to auditors' whistleblowing, including auditor and client characteristics and auditor incentives. Whistleblowing channels along with characteristics that encourage accountants to report wrongdoing are examined. Finally, ethical implications of reporting for both whistleblowers and companies accused of wrongdoing are also considered. Book Name: The Routledge Handbook of Accounting Ethics
Related Links	https://content.taylorfrancis.com/books/download?dac=C2017-0-75988-4&isbn=9780429490224&format=googlePreviewPdf
Ending Page	385
Page Count	15
Starting Page	371
DOI	10.4324/9780429490224-31
Language	English
Publisher	Informa UK Limited
Publisher Date	2020-12-29
Access Restriction	Open
Subject Keyword	Book Name: The Routledge Handbook of Accounting Ethics Applied Ethics Decision Making Whistleblowing Ethical Implications Ethical Decision
Content Type	Text
Resource Type	Chapter

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