An Exploratory Study of the Role of Competitiveness in Auditor Whistleblowing

• In Event: Accounting, Behavior, and Organizations: Auditing

Abstract

Whistleblowing is an extremely valuable mechanism in organizations because it can reduce the loss of company assets, reveal fraud, expose corruption, and protect public interests. Research shows certain personality characteristics are related to whistleblowing intention. However, competitiveness of the whistleblower has not been studied. In this study, we examine the role of individual competitiveness on intention to whistleblow. We collect data from 105 university students and find that while competitiveness is not associated with the likelihood to whistleblow, its two sub-components: enjoyment of competition and contentiousness, are significantly related to whistleblowing intention. Participants who enjoy competition are less likely to whistleblow than those who do not enjoy competition, whereas individuals who are more contentious are more likely to whistleblow than are those who are less contentious. Our paper contributes to whistleblowing research by introducing the components of competitiveness to the whistleblowing model. These findings hold practical and theoretical importance.

Authors

• CHRISTIE Comunale, Stony Brook University

• Thomas R Sexton, Stony Brook University

• Stephen C Gara, Drake University