Abstract

The reality of possible disruptions in daily life such as the COVID-19 pandemic has necessitated increased adoptions of flexible hybrid learning, namely the HyFlex modality. With greater use of online or hybrid learning, concerns about academic dishonesty are more prevalent. Despite the empirical evidence that shows that whistleblowing reduces academic dishonesty, accounting education empirical literature on whistleblowing has mostly focused on traditional classroom modalities. This paper administered a survey to 232 students in HyFlex accounting classes and provides empirical evidence that HyFlex learning environment’s characteristics of engagement and campus connectedness are positively linked to whistleblowing likelihood, whereas HyFlex students who prefer in-person attendance are less likely to whistle-blow. Open-ended questions analyzing ways to increase whistleblowing revealed that students who feel engaged in HyFlex classes are more likely motivated to report on misconduct when they are incentivized and provided protected anonymity.

Full Text
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