Evidence Impact Analysis of Organization Bureaucracy Wrongdoing and Auditor’s Likelihood on Whistle-blowing

Whistle-blowing has long been a controversial topic encountered by auditing industry. The complex relationship between stakeholders affects the tendency and effectiveness of whistle-blowing. This paper conducted a systemic empirical research on the impact of evidence of wrongdoing and organization structure on auditors’ likelihood of whistle-blowing. A survey of 133 professional auditors who attended a national training program was undertaken. The results showed that auditors were more likely to report wrongdoing when the strength of evidence of wrongdoing was strong, and to report externally when the bureaucracy of organization structure was high.