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Keywords: Reporting intentions
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Journal Articles
Journal of Accounting & Organizational Change (2019) 15 (4): 654–677.
Published: 22 November 2019
... that omits real world details and providing intention to report is very different from actually reporting fraud in one’s own place of employment. Therefore, reporting intentions may vary from actual reporting behavior. Further, reporting motivation (self-defense, altruism, etc.) and concern over retaliation...
