What question did this study set out to answer?

This study aims to explore how moral reasoning influences internal auditors' willingness to report wrongdoing.

Internal Auditors' Perceptions of Whistle-Blowing and the Influence of Moral Reasoning: An Experiment.

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Experiment investigates how moral reasoning affects internal auditors' perceptions of whistle-blowing risks.

This study aims to explore how moral reasoning influences internal auditors' willingness to report wrongdoing.
Experimental design involving 106 internal auditors predicting whistle-blowing based on different scenarios.
Conditions examined included the auditor's position and potential retaliation faced by whistle-blowers.
Utilized the Defining Issues Test to measure moral reasoning levels of participants.
Internal auditors with lower moral reasoning scores were less likely to predict whistle-blowing for disclosing wrongdoing.
Predictions varied by auditor position: external auditors were most likely to whistle-blow, followed by internal auditors, with marketing analysts least likely.
The risk of job termination significantly deterred predictions of whistle-blowing.

Sr. et al. (1991) studied this question.

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