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Retaliation against whistleblowers is a well-recognized problem, yet there is little explanation for why uninvolved peers choose to retaliate through ostracism. We conduct two experiments in which participants take the role of a peer third-party observer of theft and subsequent whistleblowing....
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Purpose – The objective of this study is to examine the effects of superior preference and information source on staff auditor reporting decisions in the presence of time deadline pressure (TDP). Design/methodology/approach – A total of 67 graduate and upper‐level undergraduate accounting...
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