Whistle-blowing Intentions Research Articles

Exploring whistle-blowing intentions of employees working in the Indian banking sector

The present study has explored the impact of organisational commitment and perceived organisational support on the internal and external whistle-blowing intentions of employees in the Indian Banking sector in this article. The purposive sampling technique has been employed to select a sample of 660 employees working in various banks in the National Capital Region (NCR) of Delhi. The primary data collected has been analysed through exploratory factor analysis (EFA) and multiple regression analysis. The results indicate that organisational support has a significant positive impact on both internal and external whistle-blowing intentions. With regards to organisational commitment, affective commitment and normative commitment have a significant positive impact on internal and external intentions of whistle-blowing. However, the relationship between continuance commitment and internal whistle-blowing intention is insignificant, whereas the impact of CC on external whistle-blowing intention has been significantly positive.

Exploring Whistle-blowing Intentions of Employees Working in the Indian Banking Sector

Exploring Whistle-blowing Intentions of Employees Working in the Indian Banking Sector

Modeling Accountant Whistle Blowing Intention

Modeling Accountant Whistle Blowing Intention

THE ROLE OF ETHICAL LEADERSHIP AND WHISTLEBLOWING INTENTIONS: MEDIATING APPARATUS OF MORAL IDENTITY

Separation of strategic approaches and morals prompted various business outrages and untrustworthy practices in working environments. This encouraged researchers and practice holders to examine significance of ethical quality at work environment. In particular, the job that moral chiefs play in advancing positive representative practices is urgent. This examination article has featured the part of moral innovators in molding whistleblowing goals of their subordinates. Alongside, this exploration article has likewise researched the part of good character. An aggregate of four speculations, analyzing the immediate impact of moral initiative on moral personality and whistleblowing expectations and meditational job of good character were proposed. This exploration article embraced a period slacked research article plan and gathered data from representative friend dyads at three focuses on schedule. Number of respondents was 214; Cross-sectional technique was used for data collection. Respondents were selected from different services organizations from Multan. Data was analysed on SPSS and AMOS. Results were obtained by applying reliability test, ANOVA, Correlation test, and regression test by using PROCESS Macro. Results gained verified that the role of ethical leaders in shaping moral identity of employees as well as their whistleblowing intentions. The findings suggest that employees working under ethical leaders are inclined to stand up against malevolent and unethical practices taking place at their workplace. Thus, organizations must hire leaders with higher ethical inclinations and also train the existing leaders about importance of ethics. Moreover, this research article has highlighted multiple avenues for future research.

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.

Factors Affecting Whistleblowing Intention : A Study of Accounting Undergraduate Students

Whistleblowing has gained more attention worldwide. As many as 43% of fraudulent acts can be detected thanks to tips or whistleblowing. Graduates from the Accounting major are future auditors and accountants who are most likely to face illegal actions in their careers. This study aims to understand the factors that motivate undergraduate accounting students’ whistleblowing intention. This study explores how the factors of Consequence’s Magnitude (CM), Social Agreement (SA), Proximity (PX) and Fear of Retaliation (FR) can affect Whistleblowing Intention (WI). The results of this study indicate that the CM, SA, and PX factors have no significant effect on WI, while the FR factor has a significant effect on WI. This research is expected to positively contribute to assisting Lecturers of the Accounting Department in designing a curriculum to encourage undergraduate Accounting students to have stronger WI and be ready to be practised in the actual working environment. This research is also useful for future researcher who would like to explore the topic of whistleblowing intention.

The Moderator Role of Ethical Climate upon the Effect Between Public Health Personnel’s Machiavellian Tendencies and Whistleblowing Intention: The Case of Eskişehir

The Moderator Role of Ethical Climate upon the Effect Between Public Health Personnel’s Machiavellian Tendencies and Whistleblowing Intention: The Case of Eskişehir

The Effects of Perceived Leader Emotional Intelligence and Group Prototypicality on Subordinate Whistleblowing Intentions

ABSTRACT While prior research has examined the impact of ethical leadership on subordinates' whistleblowing intentions, a leader's specific characteristics, such as emotional intelligence and group prototypicality, are underexplored. As with leadership style, they can play an important role in creating a control environment that facilitates fraud prevention, detection, and deterrence. This study examines the effects of perceived leader emotional intelligence and group prototypicality on the subordinate's intention to blow the whistle to the leader. Results indicate that a subordinate is more likely to blow the whistle when the leader is perceived as having high emotional intelligence or group prototypicality. Both relationships are mediated by the subordinate's trust in the leader. Moreover, the mediating effect of the subordinate's trust in the leader on the relationship between perceived leader emotional intelligence and subordinate whistleblowing intentions is stronger when the leader's group prototypicality is high. Academic and practical implications are discussed in the paper. Data Availability: Data are available upon request.

The Effect of Retaliation, Legal Protection, and Financial Incentive on Whistle-Blowing Intention with Organizational Commitment as Moderating Variable

The study aims to empirically examine the variables relationship and the effect of retaliation, legal protection, financial incentives, on whistle-blowing intention with organizational commitment as moderating variable. Questionnaires were distributed to collect data from the employees of banks classified in Book IV, namely PT Bank Rakyat Indonesia Tbk., PT Bank Mandiri Tbk., PT Bank Negara Indonesia Tbk., PT Bank Central Asia Tbk., PT Bank CIMB Niaga Tbk., and PT Bank Panin Tbk. They occupied various position levels and the number of respondents reached 190 persons. Subsequently. The questionnaires were then analyzed using SEM (Structural Equation Modeling) and processed using the software SmartPLS Version 3.2.9. Based on the analysis results, it shows that retaliation variable has a negative effect on whistle-blowing intention, while legal protection, financial incentives, and organizational commitment have a positive effect on whistle-blowing intention. Organizational commitment can have a positive effect on legal protection and financial incentives on whistle-blowing intentions, while organizational commitment is unable to show a negative effect on whistle-blowing intention.

How Ethical Climate Affects Whistle Blowing Intention in Pakistan: Moderated Mediatory Framework

How Ethical Climate Affects Whistle Blowing Intention in Pakistan: Moderated Mediatory Framework

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.

Ethical Leadership and Whistle-blowing Intentions: Mediating Role of Moral Identity

Detachement of business practicess and ethics led to a number of business scandals and unethical practices in workplaces. This urged scholars and practioners to investigate importance of morality at workplace. This study has highlighted the role of ethical leaders in shaping whistleblowing intentions of their subordinates. Moreover, this study has also investiagted the role of moral identity. A total of four hypotheses, examining the direct effect of ethical leadership on moral identity and whistleblowing intentions and the mediationing role of moral identity were proposeed. This study adopted a timelagged study design and collected information from employee-peer dyads at three points in time. Data was gathered from 214 employees working in service sector. Results verified the role of ethical leaders in shaping moral identity of employees as well as their whistleblowing intentions. Alongwith, the findings also suggest that moral identity acts as an intervening mechanism between ethical leaadership and whistleblowing intentions. Moreover, this study has highlighted multiple avenues for future research. 
 

Leadership styles, justice and whistle-blowing intention: testing a mediation model

PurposeThis study aims to focus on justice perceptions as the operating mechanism for leadership to impact whistle-blowing intention (WBI). Consequently, it aimed to test the mediating role of justice perception through which ethical leadership (EL) and servant leadership (SL) lead to WBI.Design/methodology/approachData were gathered from 136 employees of IT companies in India through a questionnaire survey to test the proposed relationships.FindingsThe analysis showed that both EL and SL predict employees’ WBI via justice as the mediating mechanism.Research limitations/implicationsFormal and informal mechanisms by leaders should focus on ensuring that justice is not only done but also perceived by their subordinates in such a way that just being an ethical or servant leader by itself might not result in pro-social behavior like whistle-blowing.Originality/valueMany studies have shown the effect of SL and EL on outcomes like whistle-blowing; however, this study comprises that justice perception might play a critical mediating role through which both leadership styles impact normative/prosocial behavior like whistleblowing. Understanding the role of leadership and justice perception can offer valuable insights into one’s WBI and tendencies, thus increasing the amount of variance in the WBI that researchers can explain.

Whistleblowing Berdasarkan Intensitas Moral, Komitmen Profesional, dan Tingkat Keseriusan Kecurangan

AbstractThis research aimed to examine empirically the effect of morale intensity, professional commitment, and fraud seriousness rate on the intention of whistleblowing of Regional Revenue Agency of East Java Province, city of Surabaya. Moreover, the data collection technique used purposive sampling. In line with, there were 112 employees as sample. However, only 103 employees who returmed the questionnaires, Furthermore, the data analysis technique used multiple linear regression with IBM SPSS 16. The research result concluded morale intensity, professional commitment, and fraud seriousness rate had positive effect on the intention of whistleblowing. This fact could be seen from the morale intensity which used as behavior control in having intention of whistleblowing. In addition, professional commitment or high dedication on its profession based on the ethics standard could be used in order to avoid the fraud. In other words, the higher the fraud seriousness rate, the more intensity of whistleblowing would occurKeywords:Fraud Seriousness Rate, Moral Intensity, Professional Commitment, WhistleblowingAbstrakKajian ini bertujuan untuk membuktikan secara empiris pengaruh intensitas moral, komitmen profesional, dan tingkat keseriusan kecurangan terhadap niat untuk whistleblowing. Kajian dilakukan pada Badan Pendapatan Daerah Jawa Timur Kota Surabaya. Teknik pengambilan sampel dengan metode purposive sampling menghasilkan 112 sampel, namun hanya 103 sampel kuesioner yang lengkap dan layak diujikan. Analisis data menggunakan analisis regresi linier berganda. Berdasarkan hasil pengolahan data dengan IBM SPSS versi 16 menunjukkan bahwa intensitas moral, komitmen profesional, dan tingkat keseriusan kecurangan berpengaruh positif terhadap niat untuk whistleblowing. Hal ini menunjukkan bahwa intensitas moral dapat menjadi kontrol perilaku dalam mengambil keputusan untuk whistleblowing. Selain itu, komitmen profesional atau rasa dedikasi yangtinggi terhadap profesinya seiring dengan standar etika dapat mengambil sikap untuk menghindari adanya kecurangan yang terjadi dan seriusnya tindakan kecurangan yang sangat berpotensi merugikan lembaga akan meningkatkan niat untuk melakukan whistleblowing. menunjukkan bahwa besar dan seriusnya tindakan kecurangan yang sangat berpotensi merugikan lembaga dan bahkan pada negara, maka tentunya hal ini yang semakin mendorong setiap karyawan untuk melakukan tindakanwhistleblowing karena baginya, perusahaan akan terkena dampak berupa kerugian yang bersifat besar dan seriusKata kunci: Intensitas moral, Keseriusan kecuranngan, Komitmen profesional, Whistleblowing.

Retaliatory effect on whistle blowing intentions: a study of Indian employees

PurposeThis paper attempts to find the essence of whistleblowing in organizational structures, to reflect on whistleblowing mechanism and the perception of whistleblowing in the working class of a country. Whistleblowing is exhibited as one of the quintessential elements of corporate governance to prevent or detect inundating corporate frauds. This study examines the whistleblowing intentions and its precursors with the knowledge of repercussions, in context of Indian employees.Design/methodology/approachPrimary data has been analysed herein using a structured questionnaire from 396 Indian employees of public and private sector companies of India using, multiple regression analysis.FindingsIt provides evidence that personal factors like organizational commitment, locus of control impact whistleblowing intentions vary by the type of fraud the employee encounters. The study presents a case for variation of considerable extent in non-financial fraud and financial fraud. Further, the kind of organization the employee is working in is an essential antecedent for whistleblowing behaviour of an employee. It highlights higher the perceived power or status held by the wrongdoer; higher would be an employee’s intentions to blow the whistle against him.Practical implicationsIt would help managers in developing an environment which would encourage the employees by creating a self-check mechanism in the organization for improved conduct and better corporate governance. The shreds of evidence show that locus of control plays a vital role in moderating the impact of other antecedents on whistleblowing intentions of the employees.Originality/valueOrganization’s expectation from the employees to blow the whistle against wrong doing also makes the organization responsible for protecting the employee from the retaliation, which could follow after the act of whistleblowing. Also, prompts for imbibing ethical conduct throughout the organizational hierarchy.

Determinants of Employee Whistleblowing Intentions in Indonesia: Applying Theory of Planned Behavior

This study examines the effect of factors in the theory of planned behavior on whistleblowing intentions which are moderated by perceived organizational support. This study uses an online survei method with 155 samples of company employees. The research data are analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach, which used a measurement model and a structural model. The result shows that attitude and perceived subjective norms significantly and positively affect whistleblowing intentions. However, perceived behavioral control does not significantly affect whistleblowing intention due to fear of retaliation for the act of fraudulent financial reporting. Furthermore, the result indicates that perceived organizational support strengthens the positive relationship between attitude and perceived subjective norms with whistleblowing intentions, but does not have a moderating effect on the relationship of perceived behavioral control with whistleblowing intentions. This result implies that organizational support can encourage employees to enforce organizational rules and ethics. Besides, it shows employee’s feel valued and cared for in the organization so that it has positive implications, namely high commitment to the organization.

Exploring the Impacts of Leader Integrity and Ethics on Upward Dissent and Whistleblowing Intentions

This study examined internal dissent and external whistleblowing, two constructs examined extensively as individual concepts but not in tandem. Participants were given one of four scenarios based on a 2 (high unethical case vs. low unethical case) × 2 (high leader integrity vs. low leader integrity) experimental design to test their whistleblowing and dissent intentions. Results indicated leader integrity influenced an employee’s level of dissent intentions with ethics having a significant effect on whistleblowing intentions when controlling for managerial position and organizational tenure. Future research should continue exploring whistleblowing and dissent tendencies in organizational settings.

Power distance culture and whistleblowing intentions: the moderating effect of gender

PurposeThe purpose of this paper is to investigate the effect of power distance culture (PDC) on whistleblowing intentions (WI) by examining the moderating effect of gender on the causal relationships.Design/methodology/approachThe study used descriptive and cross-sectional survey design. Data were obtained from 300 employees of the selected organizations in Ghana and analyzed by using descriptive statistics, correlational and hierarchical regression techniques.FindingsThe results indicate that there is a significant relationship between PDC and WI, and such relationship is moderated by gender. The study also revealed that high PDC is the prevailing culture in the organizations surveyed, indicating low tendency of reporting corporate wrongdoing. However, the result of the moderation analysis indicates being a female worker in a PDC has a stronger influence on WI than being a male. Additionally, whistleblowers are likely to report their coworkers than leaders in high PDC organizations, but they are rather likely to report their leaders than coworkers in low PDC organizations.Originality/valueThis paper makes a significant contribution to the existing whistleblowing literature by establishing how gender moderates the influence of organizational culture on whistleblowing and recommends how to improve organizational ethos to facilitate whistleblowing in high-power distance societies.

The Effect of Individual Factors, Subjective Norms, and Self-Efficacy on the Intention of Whistleblowing

The Whistleblowing system is an effective way to prevent and combat practices that are contrary to ethics and applicable rules whose strength depends on the whistleblower. The system becomes useless when there is no desire or intention to report known acts of fraud or fraud. This research was conducted with the aim to find out information and empirical evidence of the influence of individual factors, subjective norms and self-efficacy on whistleblowing intentions on students of the Faculty of Economics and Business, Airlangga University. Respondents used in the study were undergraduate students of the Faculty of Economics and Business, Airlangga University in 2016 - 2018. The sample used was 400 students, by distributing questionnaires with various questions to see the views of students about the variables asked and measured by the Likert scale with value 1 - 5. The method used in this study is a quantitative method, with multiple linear regression analysis. The test results indicate that the independent variable has an effect on the dependent variable. Locus of control, personal cost, family support, self-confidence, and academic achievement influence the intention of whistleblowing. But the friend support variable produces a value that indicates that the variable has no effect on 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.