B knows that 200 percent cost overruns exist because of the negligence of Company Y's management in carrying out a federal government contract to build an airplane. B works in the comptroller's office of Company Y and has been told by his boss to "keep his mouth shut"when the auditors from the General Accounting Office (a government agency) come. He is told that there will be "severe consequences"if he does not keep quiet. B earns $65,000 annually and is the father of three children who are attending private colleges. His wife works at home but is not compensated.
Select a single ethical theory and, on the basis of that theory, advise B what he should do.