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The Impact of Culture and Training on Code of Conduct Effectiveness: Reporting of Observed Unethical Behavior

Research on Professional Responsibility and Ethics in Accounting

ISBN: 978-1-78441-164-0, eISBN: 978-1-78441-163-3

ISSN: 1574-0765

Publication date: 15 September 2014

Abstract

We test the impact of prior observations of unethical behavior and training for a code of conduct on intentions to report unethical behavior in the future, as well as possible mediators of these relationships. We find some support that training on the code increases intention to report and strong support for the notion that prior observations of unethical behavior decrease intentions to report. Responsibility to report and norms against whistle-blowing both mediate the prior observation-to-reporting intentions relationship, but not the training-to-reporting intentions relationship. An interesting by-product of training seems to be that, by increasing awareness of unethical behavior, and therefore the salience of prior observation, training may have indirectly influenced intentions in the opposite direction intended.

Keywords

Citation

Curtis, M.B. and Williams, J.M. (2014), "The Impact of Culture and Training on Code of Conduct Effectiveness: Reporting of Observed Unethical Behavior", Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Vol. 18), Emerald Group Publishing Limited, Bingley, pp. 1-31. https://doi.org/10.1108/S1574-076520140000018001

Publisher

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Emerald Group Publishing Limited

Copyright © 2014 Emerald Group Publishing Limited