The Effects of the Individual-Level Antecedents on the Intention of Accountants' Whistleblowing by Moderating Organizational and Individual Factors

Document Type : Research Paper

Authors

1 Assistant Professor, Department of Accounting, Kurdistan University, Sanandaj, Iran

2 M.Sc. Department Management, Abadan Branch, Islamic Azad University, Abadan, Iran.

Abstract

Purpose: Whistleblowing plays an important role in detecting frauds and improving the business environment and is greatly influenced by the individual-level antecedents. In this regard, this study investigates the effects of the individual-level antecedents on the intention of accountants' whistleblowing with respect to the moderating effects of organizational and individual factors.
Methodology: The present study is practical in nature and is considered as a descriptive-exploratory correlation study. The required data were collected through the distribution of questionnaires among 218 accountants. The time period of this study is the first season of year 2022. The research data were analyzed using structural equation modeling method.
Results: According to the research findings, the individual-level antecedents (attitude towards whistleblowing, perceived behavioral control, professional commitment, personal responsibility and personal expenses) affect the internal and external whistleblowing. Also, the three variables of perceived organizational support, team norms and perceived moral intensity have moderating effects on the relationship between each of the individual-level antecedents with both types of whistleblowing.
Conclusion: Based on the research findings, internal whistleblowing is the most affected by the attitude and the least affected by the personal responsibility. Also, external whistleblowing is most affected by personal expenses and least affected by perceived behavioral control. All three moderating variables affect the relationship between all the individual-level antecedents with both types of whistleblowing (excluding the relationship between perceived behavioral control and external whistleblowing). Finally, of the five demographic variables (gender, age, education, years of service, and type of organization) alone, the age affects both types of whistleblowing.
Contribution: This study shows that by paying attention and strengthening the individual-level antecedents as well as considering organizational and individual factors, we can see the improvement of the culture of whistleblowing at the level of organizations.

Keywords

References

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Journal of Accounting and Social Interests
Volume 12, Issue 3 - Serial Number 46
September 2022
Pages 71-102

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History

  • Receive Date: 06 May 2022
  • Revise Date: 30 July 2022
  • Accept Date: 08 August 2022

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