Miceli, Marcia P.; Near, Janet P.; Schwenk, Charles R. - In: Industrial and Labor Relations Review 45 (1991) 1, pp. 113-130
This study examines the effects of a number of perceptual variables on internal auditors' reporting of wrongdoing by employees and managers in their organizations. Survey responses of 653 Directors of Internal Auditing who observed what they perceived to be incidents of wrongdoing show that they...