Internal Whistleblowing Intentions Research Articles

Linking ethical leadership to nurses' internal whistleblowing through psychological safety.

Background: Cultivating internal whistleblowing among nurses is of paramount importance to nurse leaders. Yet, the literature on how nurse leaders can foster this phenomenon among nurses is limited. Additionally, the underlying mechanisms linking leadership behaviors to internal whistleblowing intentions remain underexplored.Aim: This study aimed to examine how ethical leadership is linked to internal whistleblowing intentions among nurses through the mediating effect of psychological safety.Research design: A multicenter cross-sectional research design was used for this study.Participants and research context: This study involved 201 nurses working in three tertiary governmental hospitals across three cities in Egypt. Data were collected between October and December 2023, using an introductory information form, the Ethical Leadership Scale, the Psychological Safety Scale, and the Internal Whistleblowing Intentions Scale. Structural equation modeling was used to evaluate study hypotheses.Ethical consideration: Research Ethics Committee of Faculty of Nursing, Port Said University, Egypt approved the study (reference number: NUR (6/8/2023)(28)), and each participant signed the informed consent form before participation in the study.Results: Ethical leadership was positively linked to nurses' psychological safety and internal whistleblowing intentions. Psychological safety mediated the link between ethical leadership and nurses' internal whistleblowing intentions.Conclusion: Our study suggests that nurse leaders can foster nurses' intentions to blow the whistle internally by adopting ethical leadership behaviors and enhancing psychological safety among nurses.

INTERNAL WHISTLEBLOWING INTENTIONS AMONG INDONESIAN CIVIL SERVANTS

Corruption is still a severe problem for many developing countries. One of the efforts to eradicate corruption is implementing a whistleblowing system. This research aims at examining the effects of professional commitment, leadership style, organizational culture, rewards, and level of retaliation towards internal whistleblowing intentions. The sample used in this research consisted of 125 Indonesian civil servants who worked in Klaten Regency, Central Java. This research indicated that professional commitment, organizational culture, leadership style, and reward had a positive and significant effect on internal whistleblowing intentions. However, the research could not show that retaliation influences internal whistleblowing intentions. This research implied strengthening professional commitment, organizational culture, leadership, and rewards that could increase whistleblowing intentions.

The Self-Esteem, Moral Courage, and Whistleblowing: Case of Corporate Accounting Staff in Indonesia

Research purposes: This research aims to examine the relationship between self-esteem, moral courage, and internal whistleblowing intentions. The primary research framework uses prosocial theory to build logic to develop hypotheses.Methods: This research was designed as a survey method on the corporate accounting staff in Indonesia. Data collection by convenience sampling method with google Forms online. A sample of 184 respondents was tested by the maximum likelihood Structural Equation Model (SEM) with an asymptotic covariance matrix. This method was used because the multivariate data were non-normally distributed.Findings: The proven that moral courage encourages internal whistleblowing. Meanwhile, self-esteem doesn’t motivate employee intention to internal whistleblowing. Self-esteem is established as a determinant of moral courage. This evidence shows that moral courage is meditating.Novelty: Theoretically, this study contributes that self-esteem is an intrapersonal variable that can encourage employee intention of the internal whistleblower. In contrast to previous studies that examined professional accountants, internal audits, external audits, and employees, this study was conducted on corporate accounting staff.

Gender, Religiosity and Internal Whistle blowing Intentions in the Nigeria Banking Industry

This research investigated the correlation between gender, religion, and internal whistle blowing intents within the Nigerian banking sector. The study only used primary data obtained via the distribution of a meticulously designed questionnaire. The research was carried out at the headquarters of several banks situated in Lagos. The researchers used a random sample approach to pick the banks for inclusion in the study. Subsequently, the workers of these banks were purposively chosen due to their essential role in the research investigation. The Yamane formula was used in order to ascertain the appropriate sample size, which was determined to be 397 workers. The examination of multiple stepwise regression (MSR) revealed that the coefficient of determination (R2) was 0.024. Additionally, the F-statistic, with degrees of freedom (2, 394), was found to be 4.805, and the associated p-value was less than 0.01. The study revealed that gender had a favourable effect (β1=0.105), but religion demonstrated a negative contribution (β0=-0.130). Therefore, it can be concluded that the enhancement of internal whistleblowing intents within the Nigerian banking business is favourably impacted by gender, whereas religion has a negative effect. The study thus suggests that in order to enhance internal whistleblowing intentions in the Nigerian banking sector, organizations should adopt gender-specific training and awareness programs, customize whistleblowing policies to address gender-related issues, establish communication channels that are inclusive and respectful of religious beliefs, provide cultural competency training, cultivate an ethical organizational culture, and regularly evaluate mechanisms in collaboration with religious leaders. Moreover, doing additional study, particularly longitudinal studies, has the potential to provide more profound understandings of the intricate dynamics between gender, religion, and whistleblowing behaviours. This, in turn, may inform more nuanced suggestions for organizational practices.

Whistleblowing Determinants: The Interaction Between Micro Social Ethical Environment And Organizational Ethical Leadership

This paper examines the influence of organizational commitment and microsocial ethical environment on internal whistleblowing intentions. This paper also investigates the moderating effect of organizational ethical leadership on organizational commitment and microsocial ethical environment. A total of 197 students at universities in Madura became respondents to this study. The sample is filtered from students in Madura Universities who join student organizations with snowball sampling. The hypotheses are tested using the partial least square (PLS) technique. The findings indicate that support from an ethical environment is associated with students' whistleblowing intentions, while organizational commitment is not significantly associated with whistleblowing intentions. Organizational ethical leadership is revealed to strengthen the effect of organizational commitment and to weaken the impact of microsocial ethical environment on internal whistleblowing intentions. The findings of this study lead researchers to conclude that "safety" is the driving factor to report fraud, not "responsibility" or "bravery". The rectorate in higher education institutions in Madura also prompted the implementation of an official whistleblowing system and ethics training so students who join student organizations feel safe and keep sensible of wrongdoing around them.

ANTECEDENTS OF INTERNAL WHISTLEBLOWING INTENTIONS: EMPIRICAL STUDIES ON REGIONAL APPARATUS ORGANIZATIONS

This study aims to examine the effect of ethical climate-egoism, ethical climate-benevolence, ethical climate principle, seriousness of violations, violators' status, personal costs and retaliation on internal Whistleblowing intentions. This research uses a sample of state civil servants who work in Regional Apparatus Organizations in Magelang City. The number of samples in this study were 136 respondents, based on the purposive sampling method, namely state civil servants who worked at least 2 years in Regional Apparatus Organizations in Magelang City. Hypothesis testing in this study used multiple linear regression. The results show that the ethical climate principle has a positive effect on internal Whistleblowing intentions. Meanwhile, ethical climate-egoism, ethical climate-benevolence, level of seriousness of violations, status of violators, personal costs and retaliation have no effect on Whistleblowing intentions.Keywords:Ethical Climate; Seriousness Level Of Violation; Violator Status; Personal Cost; Retaliation And Internal Whistleblowing Intention.

Whistleblowing by accountants: an integration of the fraud pentagon and the extended theory of planned behavior

Purpose The purpose of this study is to investigate the factors affecting the whistleblowing intentions (WBI) by Iranian accountants by integrating the fraud pentagon and the extended theory of planned behavior. Design/methodology/approach The population was made up of accountants from all of the 400 companies listed in the Tehran Stock Exchange and the authors used a quantitative survey-based method. Out of a total of 300 questionnaires administered, 171 valid responses were used for analysis. This research used the partial least squares structural equation modeling analysis using SmartPLS 3.3.3 to examine the proposed hypotheses and to analyze the research model. Findings The results indicated that the extended theory of planned behavior components (perceived behavioral control, perceived subjective norms (PSN), perceived moral obligation and attitudes toward whistleblowing) have positive effects on accountants’ internal WBI. The results of investigating the moderating effect of perceived moral intensity (PMI) on the relationship between components of the extended theory of planned behavior and WBI show that PMI moderates the effect of PSN on WBI. Originality/value This study develops the whistleblowing literature by bringing together the components of the fraud pentagon and the extended theory of planned behavior and providing an integrated model. This model, which incorporates many variables from previous research, seeks to provide a comprehensive model for whistleblowing with the expansion of the Brown et al. (2016) model.

Вплив позиції, суб'єктивних норм та передбачуваного поведінкового контролю на наміри повідомити про порушення, з використанням релігійності як модератора

Fraudulent acts or ethical violations committed by staff or senior management can not only cause serious damage to the company's reputation and operations, but also lead to bankruptcy. According to the Corruption Perception Index and the level of internal ethical violations by staff or management in financial institutions (banks, insurance companies and others), Indonesia in 2018 ranked 90th out of 180 countries worldwide, which indicates the presence of such cases. Violations can occur due to the weaknesses in the internal control system and the low level of integrity of employees. Instead, high employee self-awareness and company motivation to report violations (internal whistle-blowing intentions) can significantly improve the situation. The purpose of the article is to examine the variables that affect the insurance company employees in Palembang when making a decision to whistleblowing (reporting fraud). The variables considered in this study are: attitude, subjective norms, perceived behavioral control. The factor of religiosity in this study is used as a moderator. The sample of the study – 62 respondents, namely employees of insurance companies operating in the city of Palembang (Indonesia). The study results show that factors such as attitude and subjective norms influence the decisions of employees of insurance companies to report fraud. At the same time, the perceived behavioral control does not have a significant impact on the decision-making process. The religiosity of a person also does not affect both the studied variables (attitude, subjective norms, perceived behavioral control) and the whistleblowing intentions.

Whistleblowing intentions of accounting students

PurposeThis study aims to investigate the intentions of a section of Ghanaian university students towards whistleblowing and the factors that predict such intentions.Design/methodology/approachThis study used the survey method of research, and data was gathered through the use of questionnaires. A total of 524 accounting students from the University of Ghana Business School participated in the survey. The structural equation modelling technique was used to analyse the data.FindingsThe findings of this study show that the sampled students have greater intentions to report wrongdoings when detected and that majority of the students would prefer to use internal mechanisms for reporting purposes than using external means. Further, the study found students’ attitude towards whistleblowing and subjective norm to be key predictors of internal whistleblowing intentions whereas perceived behavioural control was found to have a positive influence on the intention to blow the whistle externally.Research limitations/implicationsFindings of this study have implications for policymakers who have a keen interest in enhancing whistleblowing activities and whistleblower protection.Originality/valueThis study provides some insights into the whistleblowing intentions of students. An understanding of the views of students towards whistleblowing and the factors driving their intentions should be useful to organisations that may use these students upon graduation.

Analysis of factors that affect internal whistle-blowing intentions

This research aimed to find out more information and empirical evidence on the effect of managerial status, organizational commitment, locus of control, and personal cost on internal whistle-blowing intentions among the employees of Regional Government Work Unit (Satuan Kerja Perangkat Daerah/ SKPD) in Surabaya. This research used 57 employees of SKPD Surabaya as the respondents. The sample was taken using a quota sampling method. This is a quantitative research in which the data were analyzed using multiple regression analysis with SPSS 23. The results shows that the variables of managerial status, locus of control, and personal cost have no effect on internal whistle-blowing intention, while the variable of organizational commitment has an effect onit.

Analisis Pengaruh Faktor Organisasional, Individual, Situasional, dan Demografi Terhadap Niat Melakukan Whistleblowing Internal

The purpose of this research is to analyze the influence of organizational, individual, situasional, and demographic factors on internal whistleblowing intentions. The sample of this empirical study is employees of Indonesian Power in Jakarta with a total of 150 questionnaires were distributed. Intake of total sample using purposive sampling method and the method of analysis used is the method of Multiple Regressions Analysis. The results of this empirical study are the locus of control, seriousness of wrongdoingand status of wrongdoerhave significant effect on internal whistleblowing intentions, whereas managerial status, organizational commitment and ethnic group do not have significant effect on internal whistleblowing intentions. Managerial status, locus of control, organizational commitment, seriousness of wrongdoing, status of wrongdoer and ethnic groupsimultaneously effect on internal whistleblowing intentions.

To whistle or not to whistle? Determinants and consequences

PurposeMany corporate scandals that occurred recently have indicated the importance of a whistle-blowing mechanism in preventing fraud and malpractices from damaging the organizations. By selecting one organization that has experienced a corporate scandal, this study aims to examine factors that influence employee’s intention to blow the whistle to prevent malpractices in the company. In addition, this study also examines the perceptions of employees regarding the business culture in their organization and how this culture impacts their intention to whistle-blow.Design/methodology/approachThis study engages in a mixed method of data collection, namely, survey questionnaire and interviews to gather the data.FindingsIt is found that retaliation is the most important factor that influences the employee’s intention to whistle-blow, followed by the burden to prove the malpractices, cost implications as a result of the wrongdoing and the action taken by the authority as a result of the fraud reporting. In terms of business culture, a large number of employees are reluctant to become a whistle-blower, although a secured and safe whistle-blowing mechanism is in place, indicating that Asian customs of collectivism and assertiveness play a major part in shaping the whistle-blowing mechanism in Malaysian organizations.Research limitations/implicationsThe results provide further confirmation of the determinants that influence employees to report wrongdoings in the organizations. This study however may subject to self-reported data biasness because of sensitivity of the research that related to fraud and immoral behaviours that occur in the company. Owing to this sensitivity, the study only focuses on employees’ internal whistle-blowing intentions rather than their actual intentions.Practical implicationsThis study helps the management to understand the working culture in the company so that they can identify the weak area of governance which needs improvement such as whistle-blower protection.Originality/valueThis study is original, as it focuses on the employees in a big organization such as government link companies that have experienced corporate scandals albeit having whistle-blowing mechanism in place. In addition, the finding of this study contributes to the theory and body of the literature on the whistle-blowing determinants, currently scarce in the context of a developing country like Malaysia.

Employees’ Whistleblowing Intention in Public Sector: The Role of Perceived Organizational Support as Moderating Variable

Whistleblowing has an important role in exposing wrongdoings or misconducts occurring within an organization. This study aimed to examine the perceived organizational support as a moderating variable of attitudes and perceived behavioral control. This study used a quantitative method with convenience sampling of 286-employees working in the public sector, which was then analyzed using hierarchical regression analysis. The results show that the perceived organizational support significantly played a role as a moderation influencing attitudes and perceived behavioral control over internal whistleblowing intentions. To improve internal whistleblowing intentions, organizations can create anonymous reporting channels and socialize whistleblowing systems.

FAKTOR YANG MEMPENGARUHI PELAPORAN WHISTLEBLOWINGINTERNAL DENGAN TINGKAT PENDIDIKAN SEBAGAI VARIABEL MODERASI PERSEPSI KARYAWAN DI PT. KRAKATAU STEEL (PERSERO) TBK

This studyaims to examine the influence of ethical climate, organizational commitment, personal cost, seriousness of wrongdoing with moderated education level on whistleblowing intentions. Sampling technique using purposivesampling method to employees of PT. Krakatau Steel (Persero) Tbk. The results of the analysis showed that ethical climate have significant effect on internal whistleblowing intentions where as organizational commitment, personal cost and seriousness of wrongdoing do not have significant effect on internal whistleblowing intentions.Keywords: Internal whistleblowing, ethical climate, organizational commitment, personal cost, seriousness of wrongdoing, education level.

Role of retaliation and value orientation in whistleblowing intentions

Present study aims to examine the role of perceived fear of retaliation and value orientations (individualism, collectivism, idealism, and relativism) on whistleblowing intentions (both internal and external). Sample used in the present study consists of 237 executive MBA students from two leading Indian business schools. According to the results of paired sample t test, respondents reported significantly higher internal whistleblowing intentions than external whistleblowing intentions. Results also indicate that there is a significant inverse relationship between fear of bad consequences on job and whistleblowing intentions (both internal and external). Also, fear of bad consequences for the company is positively correlated with internal whistleblowing intentions. Lastly, collectivism is also found to be positively related with internal whistleblowing intentions. Limitations and implications of the findings were also discussed.

PERTIMBANGAN ETIS, DAN KOMPONEN PERILAKU TERENCANA TERHADAP INTENSI WHISTLEBLOWING INTERNAL

<p><em>This study empirically examine the influence of professional commitment, ethical judgements, and the components of planned behavior to the intention of internal whistleblowing. The data in this study are primary data which obtained by distributing questionnaires directly to the respondents, undergraduated accounting students at the University of Muhammadiyah. The sampling technique using purposive sampling method. Hypothesis testing is done by multiple regression analysis. The results showed that the only variable subjective norms has positive effects on internal whistleblowing intentions, while the other variables are professional commitment, ethical judgements, attitudes, and perceived behavior control is not having an effect to the intention of internal whistleblowing. Results of regression estimates indicate the predictive ability of the model by 39.2% while the remaining 60.8% is influenced by other factors outside the research model.</em><em></em></p>

The Theory of Planned Behaviour as a Framework for Whistle-Blowing Intentions

<p>This study adopts the Theory of Planned Behaviour as an underlying model to investigate its relevance, by examining the link between attitude, subjective norm and perceived behavioural control to account for whistle-blowing intentions. The data were analysed using a structural equation modelling (SEM) technique with the use of Partial Least Square approach (PLS). Using a sample of 262 Malaysian police officers, the analysis showed that TPB provides a sound framework for predicting both internal and external whistle-blowing intentions. Additionally, both internal and external whistle-blowing intentions are significantly influenced by attitude. Subjective norm is found to positively influence internal whistle-blowing intentions, while perceived behavioural control positively influences external whistle-blowing intentions. Hence, it is hoped that the results of this study will be a useful source of information to law makers, policy makers, institutions, management and the like in supporting whistle-blowing practices and thus enhancing accountability and strengthening good corporate governance in work places.</p>

The influence of organisational commitment and corporate ethical values on non-public accountants’ whistle-blowing intentions in Barbados

Purpose – The purpose of this paper is to examine the influence of organisational commitment (OC) and corporate ethical values (CEV) on the whistle-blowing intentions of non-public accountants in Barbados. Design/methodology/approach – The study uses a sample of 236 self-administered questionnaires from non-public accountants working in corporate organisations. Findings – OC and CEV significantly influence internal and external whistle-blowing intentions. Non-public accountants with high OC, who also operate in organisations with strong perceived CEV, are more likely to exhibit high internal whistle-blowing intentions and low external whistle-blowing intentions. Non-public accountants with high perceived personal costs, low OC and a low degree of trust and confidence in the reporting systems, cite a general reluctance to whistle-blow internally and externally. Research limitations/implications – The findings may not be generalisable to other professions. In addition, it utilises a quantitative survey method, which does not allow for further investigation of non-public accountants’ perceptions and feelings. Practical implications – The study can assist firms in developing effective whistle-blowing mechanisms. The findings show the importance of high OC, strong CEV and reduced personal costs in a whistle-blowing framework. Originality/value – This study provides evidence of the influence of OC and CEV on whistle-blowing among members of the accounting profession in an emerging economy. The study also provides a whistle-blowing matrix and discusses the unique social and cultural factors influencing the whistle-blowing process in Barbados.

The Moderating Role of Perceived Organisational Support in Breaking the Silence of Public Accountants

This paper reports the results of a survey with public accountants in Barbados on their intention to report a superior’s unethical behaviour. Specifically, it investigates to what extent perceived organisational support (POS) in audit organisations would moderate Barbadian public accountants’ intentions to blow the whistle internally and externally. Results indicate that internal whistle-blowing intentions are significantly influenced by all five individual antecedents (attitudes, perceived behavioural control, independence commitment, personal responsibility for reporting and personal cost of reporting), and the influence of the antecedents is intensified when the level of POS is high. However, further results indicate that external whistle-blowing intentions are significantly influenced by only three individual-level antecedents viz. attitudes, perceived behavioural control and personal cost of reporting, and their influence is intensified when the level of POS is low. The results suggest that POS is an important mechanism for controlling behaviour.

FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT UNTUK MELAKUKAN WHISTLEBLOWING INTERNAL (The Factors Influencing Internal Whistleblowing Intentions)

The purpose of this research is to examine the influence of ethical climate, organizational commitment, personal cost, and seriousness of wrongdoing on whistleblowing intentions. It uses purposive sampling method to employees of National Public Procurement Agency of Indonesia (NPPA). The results of multiple regression analysis show that ethical climate principle and seriousness of wrongdoing have significant effect on internal whistleblowing intentions whereas ethical climate egoism, ethical climate benevolence, organizational commitment and personal cost do not have significant effect on internal whistleblowing intentions. Keywords: internal whistleblowing, ethical climate, organizational commitment, personal cost, seriousness of wrongdoing.