Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing

Abstract

PurposeThe accounting profession has emphasized the need for professionals to develop ethical attitudes early in their career, even before they enter the profession. The current study aims to examine the attitude of 128 US auditing students regarding whistleblowing.Design/methodology/approachSome determinants of whistleblowing perception such as professional commitment and anticipatory socialization (as operationalized by perception of financial reporting) are explored.FindingsThe results indicate that auditing students very close to graduation with more commitment to their profession and higher perception of financial reporting are more likely to blow the whistle on illegal management actions.Originality/valueThe results of the research have implications for the accounting profession and accounting education.

The Effects of Auditor Experience and Professional Commitment on Acceptance of Underreporting Time: A Moderated Mediation Analysis

“…College accounting programs and instructors play an influential role in students' socialization into the profession (Elias 2006(Elias , 2008. Many accounting programs encourage or require students to complete an internship as part of their education.…”

“…Although accounting firms are responsible for maintaining an organizational culture that promotes professional commitment among their auditors, the socialization process necessary to engender high levels of professional commitment among entry-level auditors must begin years before the auditor joins the firm. College accounting programs and instructors play an instrumental role in students' socialization into the profession (Elias 2006(Elias , 2008. Instructors should emphasize to students that accounting is a system designed to meet the needs of financial statement users and encourage them to think of ways in which our system could be improved.…”

The effects of professional ethics and commitment on audit quality

“…They also reported strong support for taking part in prescribing the nature of ethics education by members of professional accounting bodies. Elias (2008) examined the attitude of 128 US auditing students regarding whistleblowing and reported that auditing students with more commitment to their profession and higher perception of financial reporting were more likely to blow the whistle on illegal management actions.…”

Pengaruh Sikap dan Persepsi Kontrol Perilaku Terhadap Niat Whistleblowing Internal-Eksternal dengan Persepsi Dukungan Organisasi Sebagai Variabel Pemoderasi

“…Sedangkan, whistleblowing eksternal terjadi ketika seorang karyawan mengetahui kecurangan yang dilakukan organisasi atau anggota dalam organisasi, kemudian memberitahukannya kepada pihak di luar organisasi atau penegak hukum karena kecurangan tersebut merugikan masyarakat (Elias, 2008).…”