Effects of advice on auditor whistleblowing propensity : Do advice source and advisor reassurance matter?
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...
| Main Authors: | , , |
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| Format: | Journal Article |
| Language: | English |
| Published: |
2021
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| Online Access: | https://hdl.handle.net/10356/146531 |
| _version_ | 1826118326863003648 |
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| author | Boo, El'fred Ng, Terence Shankar, Premila Gowri |
| author2 | Nanyang Business School |
| author_facet | Nanyang Business School Boo, El'fred Ng, Terence Shankar, Premila Gowri |
| author_sort | Boo, El'fred |
| collection | NTU |
| description | 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. |
| first_indexed | 2024-10-01T04:41:33Z |
| format | Journal Article |
| id | ntu-10356/146531 |
| institution | Nanyang Technological University |
| language | English |
| last_indexed | 2024-10-01T04:41:33Z |
| publishDate | 2021 |
| record_format | dspace |
| spelling | ntu-10356/1465312023-05-19T07:31:18Z Effects of advice on auditor whistleblowing propensity : Do advice source and advisor reassurance matter? Boo, El'fred Ng, Terence Shankar, Premila Gowri Nanyang Business School Business::Accounting::Accountants::Ethics Advice Source Reassurance 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. 2021-02-25T02:08:13Z 2021-02-25T02:08:13Z 2020 Journal Article 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 0167-4544 0000-0002-2926-8284 https://hdl.handle.net/10356/146531 10.1007/s10551-020-04615-0 2-s2.0-85090985884 en Journal of Business Ethics © 2020 Springer Nature B.V. All rights reserved. |
| spellingShingle | Business::Accounting::Accountants::Ethics Advice Source Reassurance Boo, El'fred Ng, Terence Shankar, Premila Gowri Effects of advice on auditor whistleblowing propensity : Do advice source and advisor reassurance matter? |
| title | Effects of advice on auditor whistleblowing propensity : Do advice source and advisor reassurance matter? |
| title_full | Effects of advice on auditor whistleblowing propensity : Do advice source and advisor reassurance matter? |
| title_fullStr | Effects of advice on auditor whistleblowing propensity : Do advice source and advisor reassurance matter? |
| title_full_unstemmed | Effects of advice on auditor whistleblowing propensity : Do advice source and advisor reassurance matter? |
| title_short | Effects of advice on auditor whistleblowing propensity : Do advice source and advisor reassurance matter? |
| title_sort | effects of advice on auditor whistleblowing propensity do advice source and advisor reassurance matter |
| topic | Business::Accounting::Accountants::Ethics Advice Source Reassurance |
| url | https://hdl.handle.net/10356/146531 |
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