| dc.description.abstract | The Dodd Frank Act of 2010 brought light to the increasing effectiveness of employing whistleblowing programs on the organizational and regulatory levels. As whistleblowing has become the number one source of fraud detection in the United States, it is important to understand the motivations behind why individuals decide to speak out against witnessed fraudulent activity. Therefore, this study seeks to expand on current research and identify possible factors that increase students' willingness to report fraud. Prior research is included to understand what past scholars have identified as factors influencing individuals to report fraud. This study also involves an experimental survey using accounting students to observe how religiosity, risk propensity, and monetary incentive influence willingness to whistleblow. The study finds inconclusive results as to whether these specified factors correlate to whistleblowing intensions. However, coupled with insightful outside research, this study offers suggestions for future research that could help further identify motivations behind reporting fraud. | |
