Journal of Business Ethics 155 (1):289-304 (2019)
Abstract |
This study aims to examine the ethical decision-making model proposed by Schwartz, where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness and ethical judgment as well as there is a mediation–moderation due to emotion and perceived moral intensity of auditors. Data were collected using an online survey with 162 external auditors who worked on audit firms in Indonesia as well as 173 internal auditors working in the manufacturing and financial services. The result of multigroup analysis shows that emotion can mediate the relationship between EAW and EJW. The nature of this relationship is more complex and then tested by adding moderating variables using consistent partial least squares approach. We found that EMT and PMI can improve the relationship between ethical judgments and whistleblowing intentions. These findings indicate that internal auditors are more likely to blow the whistle than external auditors; and reporting wrongdoing internally and anonymously are the preferred way of professional accountants to blow the whistle in Indonesia.
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DOI | 10.1007/s10551-017-3534-2 |
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References found in this work BETA
A Review of the Empirical Ethical Decision-Making Literature: 2004–2011. [REVIEW]Jana L. Craft - 2013 - Journal of Business Ethics 117 (2):221-259.
Ethical Decision-Making Theory: An Integrated Approach.Mark S. Schwartz - 2016 - Journal of Business Ethics 139 (4):755-776.
Research Note and Review of the Empirical Ethical Decision-Making Literature: Boundary Conditions and Extensions.Nitish Singh, Yung-Hwal Park & Kevin Lehnert - 2015 - Journal of Business Ethics 129 (1):195-219.
Ethical Judgment and Whistleblowing Intention: Examining the Moderating Role of Locus of Control. [REVIEW]Randy K. Chiu - 2003 - Journal of Business Ethics 43 (1-2):65-74.
Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects.Hengky Latan, Christian M. Ringle & Charbel Jose Chiappetta Jabbour - 2018 - Journal of Business Ethics 152 (2):573-588.
View all 34 references / Add more references
Citations of this work BETA
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To Blow or Not to Blow the Whistle: The Role of Rationalization in the Perceived Seriousness of Threats and Wrongdoing.Hengky Latan, Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour - 2019 - Journal of Business Ethics 169 (3):517-535.
Social Media as a Form of Virtual Whistleblowing: Empirical Evidence for Elements of the Diamond Model.Hengky Latan, Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour - 2020 - Journal of Business Ethics 174 (3):529-548.
The Impact of Mindfulness and Perceived Importance of Peer Reporting on Students’ Response to Peers’ Academic Dishonesty.Barbara Culiberg & Katarina Katja Mihelič - 2020 - Ethics and Behavior 30 (5):385-399.
How Much You See Is How You Respond: The Curvilinear Relationship Between the Frequency of Observed Unethical Behavior and The Whistleblowing Intention.Muel Kaptein - 2022 - Journal of Business Ethics 175 (4):857-875.
View all 8 citations / Add more citations
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