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Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects

Author

Listed:
  • Hengky Latan

    (Universitas Diponegoro)

  • Christian M. Ringle

    (Hamburg University of Technology (TUHH)
    University of Newcastle)

  • Charbel Jose Chiappetta Jabbour

    (University of Stirling)

Abstract

Our study contributes by providing new insights into the relationship between the individual levels of the antecedents and how the intention of whistleblowing is moderated by perceived organizational support (POS), team norms (TNs), and perceived moral intensity (PMI). In this paper, we argue that the intention of both internal and external whistleblowing depends on the individual-level antecedents [attitudes toward whistleblowing, perceived behavioral control, independence commitment, personal responsibility for reporting, and personal cost of reporting (PCR)] and is moderated by POS, TNs, and PMI. The findings confirm our predictions. Data were collected using an online survey on 256 Indonesian public accountants who worked in the audit firm affiliated with the Big 4 and non-Big 4. The results support the argument that all the antecedents of individual levels can improve the auditors’ intention to blow the whistle (internally and externally). The nature of the relationship is more complex than analysis by adding moderating variables using the Partial Least Squares-Structural Equation Modeling approach. We found that POS, TNs, and PMI can partially improve the relationship between the individual-level antecedents and whistleblowing intentions. These findings indicate that the POS, TNs, and PMI are a mechanism or that attribute is important in controlling behavior.

Suggested Citation

  • Hengky Latan & Christian M. Ringle & Charbel Jose Chiappetta Jabbour, 2018. "Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects," Journal of Business Ethics, Springer, vol. 152(2), pages 573-588, October.
    • Handle: RePEc:kap:jbuset:v:152:y:2018:i:2:d:10.1007_s10551-016-3318-0
    DOI: 10.1007/s10551-016-3318-0
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