TY - JOUR
T1 - Whistleblowing intentions of external auditors
T2 - an application of Hofstede’s cultural dimensions theory
AU - Anokye, Fred Kwasi
AU - Simpson, Samuel Nana Yaw
AU - Owusu, Godfred Mathew Yaw
AU - Kwakye, Teddy Ossei
N1 - Publisher Copyright:
© 2024, Emerald Publishing Limited.
PY - 2024
Y1 - 2024
N2 - Purpose: The purpose of this paper is to investigate the whistleblowing intentions of external auditors and the factors that influence their intentions. Design/methodology/approach: Using the survey methodology, data was collected from 339 external auditors from licensed private audit firms. The partial least squares structural equation modelling technique was used to analyse the data. Findings: The results indicate that external auditors have a greater propensity to blow the whistle on wrongdoings and they prefer to report wrongdoings using internal channels than external channels. The study further found uncertainty avoidance, masculinity and long-term orientation to be good predictors of whistleblowing intentions. Practical implications: The findings have practical implications for human resource practitioners who seek to foster job synergy and encourage the reporting of wrongdoings. Also, it has useful implications for policymakers who seek to enhance whistleblowing activities. Originality/value: Theoretically, this study is among the first to provide empirical support for the applicability of Hofstede’s cultural dimensions theory at the individual level within the whistleblowing discourse from an African perspective.
AB - Purpose: The purpose of this paper is to investigate the whistleblowing intentions of external auditors and the factors that influence their intentions. Design/methodology/approach: Using the survey methodology, data was collected from 339 external auditors from licensed private audit firms. The partial least squares structural equation modelling technique was used to analyse the data. Findings: The results indicate that external auditors have a greater propensity to blow the whistle on wrongdoings and they prefer to report wrongdoings using internal channels than external channels. The study further found uncertainty avoidance, masculinity and long-term orientation to be good predictors of whistleblowing intentions. Practical implications: The findings have practical implications for human resource practitioners who seek to foster job synergy and encourage the reporting of wrongdoings. Also, it has useful implications for policymakers who seek to enhance whistleblowing activities. Originality/value: Theoretically, this study is among the first to provide empirical support for the applicability of Hofstede’s cultural dimensions theory at the individual level within the whistleblowing discourse from an African perspective.
KW - Cultural orientation
KW - External auditors
KW - Hofstede’s cultural dimensions theory
KW - Structural equation modelling
KW - Whistleblowing intentions
KW - Wrongdoing
UR - http://www.scopus.com/inward/record.url?scp=85203597028&partnerID=8YFLogxK
U2 - 10.1108/IJOES-05-2024-0147
DO - 10.1108/IJOES-05-2024-0147
M3 - Article
AN - SCOPUS:85203597028
SN - 2514-9369
JO - International Journal of Ethics and Systems
JF - International Journal of Ethics and Systems
ER -