A study of whistleblowing among trainee auditors

Niamh Brennan () and John Kelly

The British Accounting Review, 2007, vol. 39, issue 1, 61-87

Abstract: Over the last number of years whistleblowers have been gaining prominence. This paper investigates some of the factors that influence the propensity or willingness to blow the whistle among trainee auditors. Three categories of factors are examined: audit firm organisational structures, personal characteristics of whistleblowers and situational variables.

Keywords: Whistleblowing; Auditing profession; Audit trainees; Internal and external structures (search for similar items in EconPapers)
Date: 2007
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Citations: View citations in EconPapers (30)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:39:y:2007:i:1:p:61-87

DOI: 10.1016/j.bar.2006.12.002

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