Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/25275
Appears in Collections:Economics Journal Articles
Peer Review Status: Refereed
Title: Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis (Forthcoming/Available Online)
Authors: Latan, Hengky
Jabbour, Charbel Jose Chiappetta
Jabbour, Ana Beatriz Lopes de Sousa
Contact Email: c.j.chiappettajabbour@stir.ac.uk
Keywords: Whistleblowing
Ethical decision making
Emotion
Perceived moral intensity
Professional accountants
Corporate governance
Issue Date: 18-Apr-2017
Citation: Latan H, Jabbour CJC & Jabbour ABSdL (2017) Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis (Forthcoming/Available Online), Journal of Business Ethics.
Abstract: This study aims to examine the ethical decision-making (EDM) model proposed by Schwartz (J Bus Ethics, doi:10.1007/s10551-015-2886-8,2016), where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness (EAW) and ethical judgment (EJW) as well as there is a mediation–moderation due to emotion (EMT) and perceived moral intensity (PMI) of auditors. Data were collected using an online surveywith 162 external auditors who worked on audit firms in Indonesia as well as 173 internal auditors working in the manufacturing and financial services. The result of multigroup analysis shows that emotion (EMT) can mediate the relationship between EAW and EJW. The nature of this relationship is more complex and then tested by adding moderating variables using consistent partial least squares approach. We found that EMT and PMI can improve the relationship between ethical judgments and whistleblowing intentions. These findings indicate that internal auditors are more likely to blow the whistle than external auditors; and reporting wrongdoing internally and anonymously are the preferred way of professional accountants to blow the whistle in Indonesia.
DOI Link: http://dx.doi.org/10.1007/s10551-017-3534-2
Rights: This item has been embargoed for a period. During the embargo please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study. Publisher policy allows this work to be made available in this repository. Accepted for publication in Journal of Business Ethics published by Springer. The final publication is available at Springer via https://doi.org/10.1007/s10551-017-3534-2

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