A perspective on the whistleblowing intention of internal auditors: an integrated ethical decision-making model

The purpose of this study is to examine the relationship between ethical awareness, ethical judgment, and whistleblowing intention using, as a framework, the integrated ethical decision-making model (I-EDM model). Additionally, this study integrates one of the variables within the theory of planned behavior (TPB), namely attitude, into the ethical judgment stage of the I-EDM model and investigates whether the perceived ethical climate influences every step of the whistleblowing decision-making process. Using a quantitative approach, the researchers collected data using a survey, and successfully gathered 193 responses from the internal auditors of public universities in Indonesia. We found that ethical awareness influences whistleblowing intentions, and the attitude toward whistleblowing mediates the influence of ethical awareness on internal whistleblowing. Further, we found that the perceived ethical climate moderates the relationship between ethical awareness and the attitude toward whistleblowing, as well as the connection between the attitude toward whistleblowing and the external whistleblowing intention. These findings provide support for the I-EDM model, the TPB, and the ethical climate theory. These findings suggest the importance of enhancing auditors’ ethical awareness and positive attitude toward whistleblowing, as well as improving the ethical climate within organizations.