Modeling Accountant Whistleblowing Intentions: Applying the Theory of Planned Behavior and the Fraud Triangle

Abstract

Accounting fraud represents a severe threat to the public interest, and whistleblowing remains the most effective fraud discovery mechanism. In this research, we integrate the theory of planned behavior with the fraud triangle to organize prior whistleblowing literature and model the intention of professional accountants to blow the whistle on a material accounting fraud. The results, based on responses from 284 professional organizational accountants, support our theory development and indicate that attitudes and perceptions of control over whistleblowing are positively related to whistleblowing intention. In supplemental analyses, we also find that gender and management level are significantly associated with whistleblowing intent. Our results provide evidence for using our integrated theoretical model to explain and predict the reporting intention of corporate accountants. Findings should aid organizations and regulators seeking to improve corporate ethical culture and aid governance researchers in their understanding of the complex environmental and individual factors impacting whistleblowing intent.

Crime Signal Detection Theory: Two Case Studies of the Five-Stage Model from Observer to Whistleblower

“…We have in this research ignored the context in which whistleblowing occurs, because it has been explored extensively in the past (Bjørkelo et al 2011;Brown, Hays, and Stuebs 2016;Johnson 2005;Keil et al 2010;Lee and Fargher 2013;Mesmer-Magnus and Viswesvaran 2005;Mpho 2017;Rehg et al 2009;Skivenes and Trygstad 2016). Rather, we interviewed two well-known whistleblowers in Norway in terms of their own perceptions of being information sources.…”

Academic Cheating and Characteristics of Accounting Students

“…Therefore lecturers must know various cheating behavior techniques that are usually carried out by students (Hayes et al, 2006). In addition to lecturers, organizations need to strive to enhance ethical culture to reduce people's intention to commit fraud (Brown et al, 2016).…”

Pentingnya Penilaian Etis Dalam Pengungkapan Skandal Akuntansi

“…Penilaian Etis >Whistleblowing 0,75 0,01 dinilai tidak beretika. Maka, kepekaan pada berbagai hal atau perilaku yang tidak be retika akan mudah dikenali (Brown et al, 2016). Gholami et al (2015) Theory of planned behavior menjelas kan tentang intention (niat) dan behavior (perilaku) yang dibentuk dari tiga penentu dasar, di antaranya meliputi pribadi perse orangan secara alami, refleksi dari pengaruh lingkungan sosialnya, dan pengendalian sikap (Ajzen, 2005).…”