Journal of Business Ethics 152 (4):1133-1148 (2018)
AbstractPublic accounting firms can build integrity within their organizations through early detection of fraud. One way to reduce and detect fraud is to encourage whistleblowing as a prosocial behavior. We explore the impact of mentoring on intention to report fraud. A survey with 120 responses from the US public accountants suggests that quality mentoring relationships, a common feature in the profession, and caring ethical climate positively relate to internal reporting of fraud. Two intermediate variables, trust and affective commitment, mediate these effects. Mentor-relationship quality also increases perceptions of caring ethical climate. The study contributes to two bodies of research by finding extended benefits from mentoring, beyond those typically discussed in academic literature; and identifying a previously unexplored firm intervention capable of positively influencing prosocial behavior and combating fraud.
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Citations of this work
Why is Crafting the Job Associated with Less Prosocial Reactions and More Social Undermining? The Role of Feelings of Relative Deprivation and Zero-Sum Mindset.Yanan Dong, Limei Zhang, Hai-Jiang Wang & Jing Jiang - forthcoming - Journal of Business Ethics:1-16.
Eudaimonia in Crisis: How Ethical Purpose Finding Transforms Crisis.Bret Crane - 2022 - Humanistic Management Journal 7 (3):391-416.
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