Whistleblowing in Accounting

In a new study, CSMRE faculty affiliate Michael K. Shaub and colleagues examined whether accounting professionals would want to work with people who had previously blown the whistle on wrongdoing. Using an experimental design, the authors asked people to review and rate job applications. The ratings decreased when the applicant was a former whistleblower. The most negative evaluations occurred, however, when the applicant was aware of wrong doing and did nothing. The authors concluded: “Although a candidate having a whistleblowing past appears to pose a cautionary signal in the interview process, participants reacted more harshly when the candidate failed to act or lacked the durable moral courage to see the matter through to completion.”

Braun, R. L., Fisher, D. G., Hageman, A., Mauldin, S., & Shaub, M. K. (2021). Stuck between a Rock and a Hard Place: The Whistleblower’s Dilemma. In Research on Professional Responsibility and Ethics in Accounting. https://doi.org/10.1108/S1574-076520210000024005