Accountants’ Whistle-Blowing Intentions: The Impact of Retaliation, Age, and Gender

Accounting practices and the role of auditors have been widely implicated in many corporate scandals. Accountants are likely to witness serious wrongdoings at their workplace, presenting them with a difficult choice as to whether or not to whistle-blow. This study reports online survey results of whistle-blowing intentions of the members of Certified Practising Accountants of Australia. The study provides data on the effect of threat of...