In recent years, professional skepticism (PS) has drawn extensive attention from both regulators and academics. While prior research theorizes that both stable personality traits and temporary states influence PS (e.g., Hurtt 2010; Nelson 2009), this literature tends to focus on either trait PS or...

We employ a Layers of Workplace Influence theory to guide our study of whistleblowing among public accounting audit seniors. Specifically, we examine professional commitment, organizational commitment versus colleague commitment (locus of commitment), and moral intensity of the unethical...

Prior research suggests both formal and informal norms influence employee behavior. While increased training is a typical recommendation to strengthen formal norms by increasing adherence to organizational codes of conduct, and therefore improve ethical behavior, there is little empirical...