An Examination of Auditors' Reporting Intentions When Another Auditor Is Offered Client Employment

By Steven E. Kaplan, Stacey M. Whitecotton. 2001

192 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Information Systems and Management

View Paper: https://www.semanticscholar.org/paper/f6da746c54672f754df9b107807efebf8d0b9a59

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Charbel José Chiappetta Jabbour
2. Hengky Latan
3. Christian M. Ringle
4. Ana Beatriz Lopes de Sousa Jabbour
5. Rijadh Djatu Winardi
6. Mary B. Curtis
7. Rafik Z. Elias

In Economics and Econometrics

1. Rijadh Djatu Winardi
2. Bernard Wong-On-Wing
3. Charbel José Chiappetta Jabbour
4. Jingyu Gao
5. Ana Beatriz Lopes de Sousa Jabbour
6. Hengky Latan
7. Mary B. Curtis
8. Christian M. Ringle

In Information Systems and Management

1. Hengky Latan
2. Charbel José Chiappetta Jabbour
3. Ana Beatriz Lopes de Sousa Jabbour
4. Christian M. Ringle
5. Rijadh Djatu Winardi
6. Hyunjin Song
7. Bernard Wong-On-Wing
8. Jingyu Gao

Citations in the corpus

• Are Audit-related Ethical Decisions Dependent upon Mood? (2006, methodology): “Based on theory that has evolved through several prior studies (Graham, 1986; Schultz et al., 1993), Kaplan and Whitecotton (2001) demonstrated that an individual’s resolution of an ethical dilemma varies depending on the perceptions of the current dilemma context, including seriousness of the…”
• Determinants of Whistleblowing Within Government Agencies (2015, background): “Kaplan and Whitecotton (2001) found the negative association between personal costs and whistleblowing intention, and Keenan (1990) demonstrated that the fear of retaliation discourages the intention to whistleblow.”
• Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects (2016, methodology): “Previous research has found a significant relationship between the PRR and the intention of whistleblowing (Alleyne et al. 2016; Dalton and Radtke 2013; Kaplan and Whitecotton 2001; Lowe et al. 2015; Schultz et al. 1993).”
• Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing (2008, methodology): “In an accounting setting, Kaplan and Whitecotton (2001)”
• THE INFLUENCE OF INDIVIDUAL AND SITUATIONAL FACTORS ON LOWER-LEVEL CIVIL SERVANTS’ WHISTLE-BLOWING INTENTION IN INDONESIA (2013, methodology): “Previous research has identified the negative relationship between personal cost of reporting and the whistle-blowing intention (see Schultz et al., 1993 and Kaplan & Whitecotton, 2001).”
• Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis (2017, methodology): “…scenario used in this study was adopted from the scenario used by Bagdasarov et al. (2016), Clements and Shawver (2011), Curtis and Taylor (2009), Kaplan and Whitecotton (2001) and Schultz et al. (1993) with modifications, which highlights the numerous violations of professional ethics and…”
• Whistleblowing Intentions of Lower-Level Employees: The Effect of Reporting Channel, Bystanders, and Wrongdoer Power Status (2015, result): “This is consistent with previous findings of (Kaplan and Whitecotton 2001) and those of Schultz et al.”