Will Cognitive Style Impact Whistleblowing Intentions?

Abstract

This study explores the whistleblowing judgments and intentions of accounting students utilizing scenarios involving accounting earning’s manipulations and fraud. Individual differences affect how one makes decisions yet are rarely explored in the whistleblowing literature. As such, the authors conducted an exploratory study to determine if one’s cognitive style (the method a person uses to perceive incoming information and how they make decisions) affects whistleblowing judgment and intent. Using multivariate regression, the authors find that cognitive style significantly affects moral sensitivity, whistleblowing judgment, and whistleblowing intent. This chapter makes several important contributions to the existing literature. This is the first study that explores whether cognitive style affects moral sensitivity, whistleblowing judgments, and whistleblowing intentions. Second, it demonstrates that the models which exclude individual differences may be incomplete.

Citation

Fuller, L.R. and Shawver, T.J. (2020), "Will Cognitive Style Impact Whistleblowing Intentions?", Baker, C.R. (Ed.) Research on Professional Responsibility and Ethics in Accounting (Research on Professional Responsibility and Ethics in Accounting, Vol. 23), Emerald Publishing Limited, Leeds, pp. 47-62. https://doi.org/10.1108/S1574-076520200000023003