Abstract
A power-dependency model was used to examine what variables are associated with the reported success, i.e., elimination of wrongdoing, and personal consequences of whistle-blowing. A survey of 219 management accountants indicated that whistle-blowers were more likely to report success and less likely to report negative personal consequences if they were auditors, had their superiors' support, and had alternative job opportunities. Whistle-blowers were also more likely to report success if they were in organizations wherein wrongdoing was not widespread.
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