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An examination of the layers of workplace influences in ethical judgments: Whistleblowing likelihood and perseverance in public accounting

Publication ,  Journal Article
Taylor, EZ; Curtis, MB
Published in: Journal of Business Ethics
January 1, 2010

We employ a Layers of Workplace Influence theory to guide our study of whistleblowing among public accounting audit seniors. Specifically, we examine professional commitment, organizational commitment versus colleague commitment (locus of commitment), and moral intensity of the unethical behavior on two measures of reporting intentions: likelihood of reporting and perseverance in reporting. We find that moral intensity relates to both reporting intention measures. In addition, while high levels of professional identity increase the likelihood that an auditor will initially report an observed violation, the auditor's commitment to the organization drives perseverance in reporting. Results may assist organizations and researchers in their understanding of antecedents to whistleblowing as a form of corporate governance and of the effect of these antecedents on whistleblowing perseverance. © Springer Science+Business Media B.V. 2009.

Duke Scholars

Published In

Journal of Business Ethics

DOI

EISSN

1573-0697

ISSN

0167-4544

Publication Date

January 1, 2010

Volume

93

Issue

1

Start / End Page

21 / 37

Related Subject Headings

  • Applied Ethics
  • 5001 Applied ethics
  • 2201 Applied Ethics
  • 1505 Marketing
  • 1503 Business and Management
 

Citation

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Chicago
ICMJE
MLA
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Taylor, E. Z., & Curtis, M. B. (2010). An examination of the layers of workplace influences in ethical judgments: Whistleblowing likelihood and perseverance in public accounting. Journal of Business Ethics, 93(1), 21–37. https://doi.org/10.1007/s10551-009-0179-9
Taylor, E. Z., and M. B. Curtis. “An examination of the layers of workplace influences in ethical judgments: Whistleblowing likelihood and perseverance in public accounting.” Journal of Business Ethics 93, no. 1 (January 1, 2010): 21–37. https://doi.org/10.1007/s10551-009-0179-9.
Taylor, E. Z., and M. B. Curtis. “An examination of the layers of workplace influences in ethical judgments: Whistleblowing likelihood and perseverance in public accounting.” Journal of Business Ethics, vol. 93, no. 1, Jan. 2010, pp. 21–37. Scopus, doi:10.1007/s10551-009-0179-9.
Journal cover image

Published In

Journal of Business Ethics

DOI

EISSN

1573-0697

ISSN

0167-4544

Publication Date

January 1, 2010

Volume

93

Issue

1

Start / End Page

21 / 37

Related Subject Headings

  • Applied Ethics
  • 5001 Applied ethics
  • 2201 Applied Ethics
  • 1505 Marketing
  • 1503 Business and Management