On whistleblowing judgment and intention (original) (raw)
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Journal of Modern Accounting and Auditing
Whistleblowing decision by an individual employee has always been an interesting topic in the management of businesses and organizations. Whistleblowing can be an effective fraud detection mechanism if a person decided to whistleblow on the wrongdoings of other employees. In reality, however, individuals who are aware of unlawful activity of his or her peer group members would face a challenging dilemma if the company or organizations they are working with do not have a sound whistleblowing policy to ensure the confidentiality of whistleblower. Knowing the factors that could influence their whistleblowing judgement and intention would be an interesting topic to be studied. The present study attempts to discuss on factors which would influence whistleblowing intention on staffs from selected public sector organizations in Malaysia. These factors include three individual level factors of ethical ideology (idealism and relativism), personality traits (conscientiousness, openness to experience, extraversion, agreeableness, neuroticism), and whistleblowing judgment, all with regards to peer reporting. A theoretical model is developed in accordance to the issues discussed in this paper.
The Influence of the Characteristics of Whistleblower to Whistleblowing Intentions
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Auditors have an important role both for companies and other parties who rely on audited financial information to make decisions. Cases involving the Public Accountant Firm (PAF) raise doubts about the auditor's performance. Therefore, efforts that can be made to increase that trust are by whistleblowing action, but it is not an easy action. The characteristics of whistleblower factors that influence a person's intention to conduct whistleblowing are attitudes toward behavior, subjective norms, perceptions of behavioral control, and commitment of professional. This study uses the Theory of Planned Behavior concept as a theoretical basis. The purpose of this study is to provide empirical evidence about the effect of attitudes toward behavior, subjective norms, perceptions of behavioral control, and the auditor's professional commitment to whistleblowing intentions. The study was conducted using primary data. The respondents in this study are an auditor who works in PAF in...
Reframing whistleblowing intention: an analysis of individual and situational factors
Journal of Financial Crime, 2022
Purpose This paper aims to reframe the whistleblowing process by examining the individual and situational factors that have been overlooked by prior studies. Ethical climate, public service motivation (PSM), organisation identification and psychological safety are inquired. Design/methodology/approach The present study sample was drawn from a population of Indonesian local governments located in east Java, Indonesia. Particularly, self-administered questionnaires were hand-distributed to the employees in the four local governments. Of 2,169 questionnaires distributed to the employees, 1,687 questionnaires were returned to the researcher. However, the researcher removed 33 returned questionnaires because of poor data quality, such as incomplete answers. Thus, only 1,654 questionnaires were analysed in this study. Findings The findings support the idea of an ethical climate that can encourage the individual to blow the whistle. However, its effect is indirect. The predictive power of ...
Exploring the Whistleblowing Intention
Asia Proceedings of Social Sciences
This study’s goal is to understand how individual and situational factors influencing the employee’s psychological condition, which can impact the decision in conducting whistleblowing. This research type is descriptive qualitative. This study sample was the senior year students in the city of Bandung, Indonesia, who were undergoing the internship process with the purposive sampling sample collection technique. This research shows that employee sights materiality and advantages by doing the whistleblowing. Even if their whistleblowing result is not a success and gets the consequences, but they believe that they had done something right by doing the whistleblowing because of their moral responsibility. Through this research, organizations can get a new perspective in preparing a whistleblowing system, culture, and atmosphere that is suitable for whistleblowers so that the company will be more protected from possible frauds. This study has limitations on the theory used in looking at ...
THE EFFECT OF ORGANIZATIONAL, INDIVIDUAL, AND DEMOGRAPHIC FACTORS ON THE WHISTLEBLOWING INTENTION
Internal auditors play an important role in their organization, to prevent, detect and correct violations. This study aimed to obtain information and empirical evidence of the influence of organizational, individual, and demographic factor to the whistleblowing intention (reporting violations). The respondents in this study were 52 internal auditors working in the Financial and Development Supervisory Board (BPKP) East Java Province. The method used in this research was quantitative method using multiple linear regression analysis. The results showed that organizational, individual, and demographic factors simultaneously had a significant effect on the whistleblowing intention. Meanwhile, partially, the test result indicated that the individual factors (organizational commitment and personal cost) and demographic factors (ethnicity and gender) had a significant effect on the whistleblow-ing intention, whereas the organizational factors (managerial status) and individual factors (locus of control) had no effect on the whistleblowing intention.
Factors influencing whistleblowing intentions among government officials: A Malaysian study
Deleted Journal, 2024
The aim of this study is to determine the factors that influence the intention of officials in the ministries of the Malaysian Federal Government to engage in whistleblowing. Specifically, this study investigates whether individual belief, societal pressure, level of misconduct, and the status of the perpetrator can influence government officials in whistleblowing. Data from 147 officials is collected by questionnaire and analyzed using Statistical Packages for Social Science (SPSS) version 28. Empirically, this study shows that two factors, namely, societal pressure and the level of misconduct, significantly influence the intention of government officials to engage in whistleblowing, but not the individual belief and status of the perpetrator. The results of this study suggest that the government can support government officials to increase their awareness of whistleblowing so that they fully understand the importance of whistleblowing to the government and society. This can be done through training programmes for government officials. This study can help the government identify the officials' perspectives on whistleblowing intentions and understand the potential issues that may influence the effectiveness or ineffectiveness of whistleblowing in their organisation.
Academy of Entrepreneurship Journal, 2021
This study aims to examine the effect planned behavior (attitudes towards whistleblowing, subjective norms, and perceived behavioral control) on whistleblowing intention of local government (PEMDA) accounting staffs based on Theory of Planned Behavior (TPB). Additionally, this study examines the moderating effect of moral capacity and ethical climate on the relationship between those planned behavior and whistleblowing intention using Integratedethical decision model (I-EDM) proposed by Schwartz (2016). Using data collected through a questionnaire survey with drop-off delivery approach to 90 employees working in the department of accounting and assets of the Regional Financial Management Agency in 8 Regencies/Cities in Papua and West Papua Provinces, Indonesia; this study finds that subjective norms and perceived behavioral control influence whistleblowing intention. Attitudes toward whistleblowing, however, does not affect whistleblowing intention. Further analysis reveals that moral capacity increases the relationship between attitudes towards whistleblowing and whistleblowing intention. Finally, this study finds that ethical climate strengthens the relationship between perceived behavioral control and whistleblowing intention. These findings provide partial support to the I-EDM model. Practically, this study suggests that to increase the whistleblowing intention of PEMDA accounting employees can be done by enhancing employee's moral capacity and increasing ethical climate within the organization.
Jurnal AKSI (Akuntansi dan Sistem Informasi)
The desire of individuals within an organization to be willing to take whistleblowing actions will be very beneficial for the organization to achieve its goals. However, the desire or intention to carry out internal whistleblowing is still low in practice. This can be caused by organizational commitment, Personal Cost, Machiavellian Character, and Ethical Climate. This study examines and analyzes the effect of organizational commitment, personal cost, and machiavellian character on the intention to carry out internal whistleblowing with an ethical climate as a moderating variable. This research was conducted using a survey method by distributing questionnaires to civil servants in the finance department of the Riau Provincial Government. The non-probability sampling technique does the sampling technique. Seventy-three questionnaires can be used. Data analysis using WarpPLS 7.0. The findings of this study suggest that the intention to engage in internal whistleblowing is influenced b...
A Study of Whistleblowing Intentions in Government Sector
Jurnal Reviu Akuntansi dan Keuangan
This study aims to examine the effect of retaliation, status of wrongdoers, the level of wrongdoing seriousness, and organizational climate on whistleblowing intentions. The population in this study were Civil Servants (PNS) who work in the financial section of the Aceh Work Unit (SKPA) of 231 respondents. The data used in this study is primary data collected through a questionnaire survey. Statistical testing used in this study is multiple linear regression analysis with the help of the SPSS 20 application. The results of this study indicate that the retaliation and status of wrongdoers have a negative and significant effect on whistleblowing intentions, while the level of wrongdoing seriousness and organizational climate positively and significantly affect whistleblowing intentions. The contribution of this research is to provide an understanding to the entire State Civil Apparatus (ASN) to dare to report acts of fraud in the government environment, and to implement a whistleblowi...
Business: Theory and Practice
The objective of this paper is to examine the effect of personality, perceptions of the organizational environment, and characteristics of violations on the whistleblowing intention in educational institutions. This study is expected to contribute to the management of higher education to protect their organization from fraud. Personality variable has three proxies, namely perceptions of reporting costs, locus of control, and organizational commitment. The organizational environment perception has 3 proxies, namely the perception of the internal control system, organizational climate and organizational support, while the characteristics of fraud are proxied by the status of the violation and the seriousness of the violation. The participants of this study were lecturers in universities in Semarang. The data were collected from the surveys using random sampling method. Questionnaires on whistleblowing were distributed to lecturers and we get 100 participants. The data was processed us...