An examination of the association between gender and reporting intentions for fraudulent financial reporting

Steven Kaplan, Kurt Pany, Janet Samuels, Jian Zhang

Research output: Contribution to journalArticle

49 Scopus citations

Abstract

We report the results of a study that examines the association between gender and individuals' intentions to report fraudulent financial reporting using non-anonymous and anonymous reporting channels. In our experimental study, we examine whether reporting intentions in response to discovering a fraudulent financial reporting act are associated with the participants' gender, the perpetrator's gender, and/or the interaction between the participants' and perpetrator's gender. We find that female participants' reporting intentions for an anonymous channel are higher than for male participants; the fraud perpetrator's gender and the interaction with participants' gender were not significantly associated with anonymous channel reporting intentions. Neither of the two factors nor the interaction between the two factors was associated with reporting intentions to a non- anonymous reporting channel. Results from an additional analysis indicate that male and female participants differ in the extent to which they judge the reduction in personal costs of an anonymous reporting channel compared to a non-anonymous reporting channel and that the reduction in personal costs mediates the relationship between participant gender and anonymous reporting intentions.

Original languageEnglish (US)
Pages (from-to)15-30
Number of pages16
JournalJournal of Business Ethics
Volume87
Issue number1
DOIs
StatePublished - Jun 1 2009

Keywords

  • Anonymous reporting channel
  • Fraudulentreporting
  • Gender
  • Non-anonymous reporting channel
  • Whistleblowing

ASJC Scopus subject areas

  • Business and International Management
  • Business, Management and Accounting(all)
  • Arts and Humanities (miscellaneous)
  • Economics and Econometrics
  • Law

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