The Mediating Effect of Perceived COSO Strength on Reporting Intentions

• In Event: Accounting, Behavior and Organizations II

Abstract

The effect of perceived COSO strength within an organization on whistleblowing intentions from the perspective of organization type (for-profit versus non-profit) is explored in this study. Findings suggest that the perceived strength of the COSO environment is stronger in for-profit organizations than in non-profit organizations. Additionally, when perceived control environment, control activities, and monitoring activities are examined as mediators in the relationship between organization type and reporting intentions, it was found that while organization type significantly impacted perceived control activities and monitoring activities, only control activities served to mediate the relationship.

Authors

• Andrea Scheetz, Radford University

• Tonya Smalls, Clark Atlanta University

• Joseph M Wall, Marquette University

• Aaron Wilson, Ohio University