Intentions to report questionable acts: An examination of the influence of anonymous reporting channel, internal audit quality, and setting

Business & Economics

• Internal Audit 74%
• Audit Quality 71%
• Accounting Fraud 23%
• Sarbanes-Oxley Act of 2002 21%
• Sarbanes-Oxley 20%
• Scandal 17%
• Audit Committee 17%
• Public Company 17%
• Observer 16%
• Board of Directors 15%
• Rationale 13%
• Costs 6%

Social Sciences

• Internal audits 100%
• examination 37%
• audit committee 9%
• public company 8%
• board of directors 7%
• reporter 6%
• scandal 6%
• fraud 5%
• firm 4%
• act 3%
• organization 3%
• costs 3%
• management 2%

Arts & Humanities

• Audit 84%
• Observer 13%
• Strengthening 12%
• Fraud 12%
• Costs 4%