社會對抗個人意愿對內(nèi)部欺詐的影響【外文翻譯】

1、外文翻譯原文：TheEffectofSocialConfrontationonIndividuals’IntentionstoInternallyReptFraudAbstract:Fraudulentactivityisoftenfirstdiscoveredbyemployees.Gaininganunderstingofhowmeetingwiththetransgresstodiscusstheapparentfraud（“so

2、cialconfrontation”）influencesindividuals’likelihoodofreptingfraudtointernalrecipientsisparticularlyimptantfvariousstakeholdersinterestedintheearlyreptingoffraud.Usinganexperimentalapproachthisstudyprovidesevidenceontheex

3、tenttowhichunsuccessfulsocialconfrontationwithone’ssupervisregardingapparentfraudinfluencesreptingintentionstotwodifferentbutplausibleinternalreptrecipients:thesupervis’ssupervisaninternalaudit.Tobroadenthegeneralizabili

4、tyofthefindingsthestudyincludestwodifferentfraudulentacts.Inthestudyparticipantsassumetheroleofanemployeediscoveringafraudulentact.Thestudymanipulatestwobetweenparticipantsvariables:（1）thepresenceabsenceofunsuccessfulsoc

5、ialconfrontationwiththetransgresstodiscusstheapparentfraud（2）thetypeoffraudulentactthatapparentlyoccurred（misappropriationofassetsfraudulentfinancialrepting）.Theresultsofthestudywereconsistentwithextendpowerrelatedtheies

6、ofwhistleblowing.Wefindthatunderunsuccessfulsocialconfrontationone’sreptingintentionstothesupervis’ssupervisarestrongerthantoaninternalaudit.Howeverreptingintentionstothesupervis’ssupervisarenotstrongerthantoaninternalau

7、ditwhensocialconfrontationdidnotoccur.Thetypeoffraudulentactdidnotinfluencetherelationbetweensocialconfrontationreptingintentions.Ourfindingssuggestthatemployeesexperiencingunsuccessfulsocialconfrontationmaybemelikelytos

8、eekoutpowerfulinternalreptrecipients.Thusauditcommitteesotherswithaninterestinfosteringinternalfraudreptingmayfindithelpfultoincludesocialconfrontationstrategiesaspartofabroaderdiscussionwithemployeesofresponsestothedisc

9、overyoffraudmakeresponsetointernalwhistleblowinglittleisknownabouttheimpactifanyofanunsuccessfulattempttodirectlystopquestionableillegalbehavi(suchasfinancialstatementfraud)oninternalwhistleblowing.Thepurposeofthispaperi

10、storepttheresultsofanexperimentalstudythatprovidesevidenceontheimpactofanunsuccessfulsocialconfrontationwithasupervisapparentlyengaginginfraudonone’sreptingintentionstotwodifferentlegitimateinternalreptrecipients.Partici

11、pantsinthecurrentstudyeveningM.B.A.studentsreceivedbackgroundinfmationaboutacompanyasinglescenariodescribingthediscoverybyanemployeeofanapparentlyfraudulentactoftheirsupervis.Inresponseparticipantsassumingtheywerefacingt

12、hesituationdescribedinthescenarioindicatedtheirreptingintentionstotwointernalreptrecipients:(1)theirsupervis’ssupervis(2)aninternalaudit.Thestudyusesabetweenparticipantsresearchdesigninwhichparticipantswereromlyassignedt

13、oacellcomposedofoneofthetwolevelsofsocialconfrontation(e.g.presentversusabsent)oneoftwotypesofapparentfraud(misappropriationofassetsfraudulentfinancialrepting).Asdiscussedmefullyinthenextsectionwedevelopatheeticalexpecta

14、tionregardingthepotentialimpactofanunsuccessfulsocialconfrontationontherelativestrengthofreptingintentionstothetwointernalreptrecipientsbasedonpowerconsiderations(DozierMiceli1985NearMiceli1995Rehgetal.2008).Howeverourst

15、udyprovidesanimptantextensiontoresearchontheroleofpowerconsiderationsonwhistleblowing.Specificallypreviousresearchconsiderstherelativepowerrelationsamongthepotentialwhistleblowerthetransgressthereptrecipientonwhistleblow

16、ing(DozierMiceli1985NearMiceli1995Rehgetal.2008).Fexamplewhistleblowingismelikelywhenthepotentialwhistleblowerhasmepowerthetransgresshaslesspower.Incontrastwecontendthatfagivensetofpowerrelationshipsapotentialrecipient’s