Understanding Employee Perceptions of Fraudulent Activities and Their Propensity to Report Those Activities Using Anonymous Tip Lines: The Influence of Fraud Type, Perpetrator Gender, and Observer Demographics

Jane E. Baird, Ph.D., is a professor of accounting, Department of Accounting and Business Law, Minnesota State University, Mankato, Mankato, Minnesota 56001. Robert C. Zelin II, Ph.D., is a professor of accounting, Department of Accounting and Business Law, Minnesota State University, Mankato, Mankato, Minnesota 56001