Determinants of whistleblowing intentions of accountants: a middle range theoretical perspective

Octavia Ama Serwaa Otchere, Godfred Matthew Yaw Owusu, Rita Amoah Bekoe

Research output: Contribution to journalArticlepeer-review

3 Citations (Scopus)

Abstract

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.

Original languageEnglish
Pages (from-to)1162-1181
Number of pages20
JournalJournal of Financial Crime
Volume30
Issue number5
DOIs
Publication statusPublished - 30 Nov 2023
Externally publishedYes

Keywords

  • Benefit-to-cost differential perspective
  • Cognitive style
  • Professional skepticism
  • Retaliatory effect
  • Structural equation modeling
  • Whistleblowing intention

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