Ethical Awareness, Ethical Judgment, and Whistleblowing: A Moderated Mediation Analysis

Latan, Hengky; Jabbour, Charbel José Chiappetta; Jabbour, Ana Beatriz Lopes de Sousa

doi:10.1007/978-3-319-64069-3_15

Cited by 37 publications

(43 citation statements)

References 71 publications

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“…Since whistleblowing is about making disclosure in public interest, there is an indispensable connection between whistleblowing and accounting profession since the primary interest of the later is also to serve in the best interest of the public. Literature suggests that propensity of an accounting professional to blow a whistle on wrongdoings is strongly affected by the context in which wrong conduct takes place (Ayers and Kaplan 2003;Near et al 2004;Latan et al 2019). The likelihood of whistleblowing is also affected by individual characteristics such as the perceptions of whistleblowing, moral reasoning, individual's sense of responsibility, locus of control, whistleblowing intentions, perceived moral intensity and position in the firm (Chiu 2003;Curtis 2006;Latan et al 2019;Tavakoli et al 2003).…”

Section: Whistleblowingmentioning

confidence: 99%

“…Literature suggests that propensity of an accounting professional to blow a whistle on wrongdoings is strongly affected by the context in which wrong conduct takes place (Ayers and Kaplan 2003;Near et al 2004;Latan et al 2019). The likelihood of whistleblowing is also affected by individual characteristics such as the perceptions of whistleblowing, moral reasoning, individual's sense of responsibility, locus of control, whistleblowing intentions, perceived moral intensity and position in the firm (Chiu 2003;Curtis 2006;Latan et al 2019;Tavakoli et al 2003). Furthermore, the organisational characteristics and organisational culture also affect whistleblowing behaviour (Kaplan and Whitecotton 2001).…”

Section: Whistleblowingmentioning

confidence: 99%

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Managing Conflict of Interests in Professional Accounting Firms: A Research Synthesis

Ishaque

2019

J Bus Ethics

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This paper synthesises the research related to managing conflict of interests in professional accounting firms. The main purpose is to provide information about the current state of knowledge on this topic and to highlight the areas requiring further research. The extant research has been reviewed by developing a framework through the integration of Risk Management Framework by ISO 31000:2009 and the International Code of Ethics for Professional Accountants. Specifically, literature has been classified across the establishment of context, assessment, treatment, control and monitoring of conflict of interests. The literature reveals that there is a lack of understanding about how the conflict of interests operates at the level of an individual accounting professional. Addressing this gap will help to develop behavioural interventions for strengthening the professionals' independence in fact and, thereby, facilitating the management of conflict of interests. The key message this synthesised research provides for professional accounting firms and the regulators is that, for effective management of conflict of interests, behavioural interventions should be informed by the professionals' unconscious (automatic) as well as their conscious (controlled) cognitive processes. This study is the first one to view the conflict of interests in a professional accounting environment through the lens of behavioural risk management. Moreover, the framework adopted for reviewing the extant literature provides a comprehensive view of the issues surrounding the ineffective management of the conflict of interests.

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Section: Whistleblowingmentioning

confidence: 99%

Section: Whistleblowingmentioning

confidence: 99%

Managing Conflict of Interests in Professional Accounting Firms: A Research Synthesis

Ishaque

2019

J Bus Ethics

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“…The value of NFI obtained in this study was 0.802 > 0.80. This, as mentioned in the work of Latan et al (2017), denotes the fit of the proposed model with the empirical data. Based on several studies (e.g., Bentler & Bonett, 1980;Dijkstra & Henseler, 2015;Hair et al, 2016), all results from the saturated model demonstrate that the model has a good fit.…”

Section: Evaluation Of Global Model Fitmentioning

confidence: 99%

Antecedents of burnout and its relationship to internal audit quality

Shbail¹,

Salleh²,

Nor³

2018

BEH

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This paper presents an assessment on the effect and consequences of burnout as a factor impacting premature sign-offs (PMSO) among internal auditors. Hence, questionnaires were sent to 187 internal auditors from Jordan to gather data. The data analysis results show the presence of some job burnout antecedents which are: ethical tension, role conflict, role ambiguity, and neuroticism personality trait. For internal auditors, job burnout can reduce the level of their job satisfaction. Meanwhile, dissatisfaction in the workplace among internal auditors, may increase negative behaviours including premature sign-offs.

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“…It should be noted that the use of PLSc necessitates large sample size (at least 100 cases) (Latan and Ghozali, 2015;Latan et al, 2017;Latan et al, 2018). PLS-PM has been used by past similar works for analysis purposes (Al-Shbiel, 2016;Al-Shbiel et al, 2018;Al Shbail et al, 2018a;2018b;Obeid et al, 2017).…”

Section: Discussionmentioning

confidence: 99%

Untitled

2019

TJSSR

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The relationships between neuroticism personality and workload and organizational commitment are explored in this study, with job burnout as the potential mediator. The study sample comprised 183 Jordanian auditors and the obtained data prove full mediation of job burnout on the association between workload and organizational commitment, and partial mediation of job burnout on the association between neuroticism personality and organizational commitment. Job burnout and organizational commitment are directly and negatively related. An integrated model grounded by three factors contributing to organizational commitment of auditors is presented in this study.

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Ethical Awareness, Ethical Judgment, and Whistleblowing: A Moderated Mediation Analysis

Cited by 37 publications

References 71 publications

Managing Conflict of Interests in Professional Accounting Firms: A Research Synthesis

Managing Conflict of Interests in Professional Accounting Firms: A Research Synthesis

Antecedents of burnout and its relationship to internal audit quality

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