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حسابداری و مالی::
گواهی جایگزین
When sub-certification of fraud is present compared to absent, there is lower perceived personal responsibility and lower intentions to report fraud.
Lowe, Pope, and Samuels (2015) examine personal responsibility to report fraud in the context of sub-certification of financial statements.
They find that participants assess less personal responsibility for reporting fraud and accordingly report lower internal whistleblowing intentions when there is sub-certification by a superior that no fraud exists compared to when sub-certification is absent.
An examination of financial sub-certification and timing of fraud discovery on employee whistleblowing reporting intentions.
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