An Investigation of the Reporting of Questionable Acts in an International Setting
构建了一个框架，用于考察企业经理和专业人士在国内外背景下报告可疑行为的倾向，并提供了初步证据支持该框架的有效性。
This study provides a framework for examining corporate managers' and professionals' propensity to report questionable acts in both the domestic and international contexts, and presents initial evidence on the usefulness of the framework. A questionable act is defined in this paper as an action which violates a standard of justice, honesty, or economy (Graham [1986, p. 2]). This definition is consistent with the external auditing literature's conceptions involving violations of internal control (SAS No. 55, AICPA [1988c]), illegal acts (SAS No. 54, AICPA [1988b]), and intentional financial statement errors (irregularities) (SAS No. 53, AICPA [1988a]). Because the need for auditor detection of such acts arises only if the acts elude the corporation's internal control system, recent U.S. laws and official guidance urge strengthening