TY - JOUR
T1 - Determinants of whistleblowing intentions of accountants
T2 - a middle range theoretical perspective
AU - Otchere, Octavia Ama Serwaa
AU - Owusu, Godfred Matthew Yaw
AU - Bekoe, Rita Amoah
N1 - Publisher Copyright:
© 2022, Emerald Publishing Limited.
PY - 2023/11/30
Y1 - 2023/11/30
N2 - Purpose: The purpose of this study is to examine the key predictors of whistleblowing intention of accountants within the organization. By relying on the benefit-to-cost differential theory, this study examines the influence of professional skepticism, cognitive styles and perceived organizational support on whistleblowing intentions while controlling for the effect of some demographic variables on the estimated results. Further, the authors ascertain whether the threat of retaliation moderates the relationship between professional skepticism and whistleblowing intentions. Design/methodology/approach: Data was obtained from professional accountants licensed by the Institute of Chartered Accountants, Ghana by means of self-administered questionnaires. The partial least square-structural equation modeling technique was used to test for the hypothesized relationships in this study. Findings: The results of this study suggest the intention to report wrongdoing within the organization is influenced by individuals’ level of professional skepticism, cognitive style and the perception that they will have the backing of their organization in reporting wrongdoing. Moreover, the authors also find females and individuals who have advanced in age to have greater motivation to report wrongdoing in the organization. Originality/value: This study contributes to whistleblowing literature by highlighting the effect of professional skepticism on whistleblowing intentions. Also, this study provides empirical support for the applicability of the benefit-to-cost differential theory to the whistleblowing literature.
AB - Purpose: The purpose of this study is to examine the key predictors of whistleblowing intention of accountants within the organization. By relying on the benefit-to-cost differential theory, this study examines the influence of professional skepticism, cognitive styles and perceived organizational support on whistleblowing intentions while controlling for the effect of some demographic variables on the estimated results. Further, the authors ascertain whether the threat of retaliation moderates the relationship between professional skepticism and whistleblowing intentions. Design/methodology/approach: Data was obtained from professional accountants licensed by the Institute of Chartered Accountants, Ghana by means of self-administered questionnaires. The partial least square-structural equation modeling technique was used to test for the hypothesized relationships in this study. Findings: The results of this study suggest the intention to report wrongdoing within the organization is influenced by individuals’ level of professional skepticism, cognitive style and the perception that they will have the backing of their organization in reporting wrongdoing. Moreover, the authors also find females and individuals who have advanced in age to have greater motivation to report wrongdoing in the organization. Originality/value: This study contributes to whistleblowing literature by highlighting the effect of professional skepticism on whistleblowing intentions. Also, this study provides empirical support for the applicability of the benefit-to-cost differential theory to the whistleblowing literature.
KW - Benefit-to-cost differential perspective
KW - Cognitive style
KW - Professional skepticism
KW - Retaliatory effect
KW - Structural equation modeling
KW - Whistleblowing intention
UR - http://www.scopus.com/inward/record.url?scp=85138032983&partnerID=8YFLogxK
U2 - 10.1108/JFC-07-2022-0168
DO - 10.1108/JFC-07-2022-0168
M3 - Article
AN - SCOPUS:85138032983
SN - 1359-0790
VL - 30
SP - 1162
EP - 1181
JO - Journal of Financial Crime
JF - Journal of Financial Crime
IS - 5
ER -