An Examination of Financial Sub-certification and Timing of Fraud Discovery on Employee Whistleblowing Reporting Intentions

Social Sciences

• Whistleblowing 100%
• fraud 71%
• certification 58%
• employee 49%
• fraudulent act 47%
• examination 40%
• exchange commission 24%
• audit committee 14%
• responsibility 14%
• financial statement 12%
• senior executive 12%
• management 8%
• manager 6%
• act 5%
• costs 4%

Business & Economics

• Whistle Blowing 91%
• Fraud 68%
• Certification 62%
• Personal Responsibility 35%
• Employees 33%
• Securities and Exchange Commission 20%
• Responsiveness 20%
• Wrongdoing 11%
• Audit Committee 9%
• Internal Control 9%
• Organizational Level 8%
• Managers 8%
• Financial Statements 7%
• Costs and Benefits 7%

Arts & Humanities

• Certification 85%
• Fraud 68%
• Employees 33%
• Responsibility 18%
• Responsiveness 15%
• Wrongdoing 11%
• Audit 11%
• Managers 3%
• Costs 3%