Will Final Year Accountancy Students Whistle Blow?A Malaysian Case

Mustapha, Mazlina; Siaw, Ling Sing

doi:10.7763/ijtef.2012.v3.221

Cited by 15 publications

(20 citation statements)

References 10 publications

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“…Whistle-blowing telah menarik perhatian dunia saat ini. Banyak perusahaan besar melakukan kecurangan dan akhirnya terungkap dengan bantuan whistle-blowing tersebut (Mustapha dan Siaw, 2012). Di Indonesia, kasus mengenai kecurangan yang akhirnya terbongkar juga terjadi pada institusi pemerintahan.…”

Section: Pendahuluanunclassified

Determinan Intensi Auditor Melakukan Tindakan Whistle-Blowing Dengan Perlindungan Hukum Sebagai Variabel Moderasi

Abdullah¹,

Hasma²

2018

EKUITAS

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This research aims to examine factor influence organizational commitment, personal cost of reporting, seriousness of wrongdoing and professionalism to the intention auditor whistle-blowing action with legal protection as ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh faktor komitmen organisasi, personal cost of reporting, tingkat keseriusan kecurangan, dan sikap profesionalisme terhadap intensi auditor melakukan tindakan whistle-blowing dengan perlindungan hukum sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja di lingkungan Inspektorat Provinsi Sulawesi Selatan dengan teknik pengambilan sampel purposive sampling. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui survei kuesioner secara langsung. Analisis data menggunakan analisis regresi linear berganda dan analisis regresi linear berganda dengan uji nilai selisih mutlak untuk hipotesis komitmen organisasi, personal cost of reporting, tingkat keseriusan kecurangan, dan sikap profesionalisme yang dimoderasi oleh perlindungan hukum. Hasil penelitian dengan analisis regresi linear berganda menunjukkan bahwa tingkat keseriusan kecurangan dan sikap profesionalisme berpengaruh positif dan signifikan sedangkan komitmen organisasi dan personal cost of reporting berpengaruh negatif dan tidak signifikan terhadap intensi auditor melakukan tindakan whistle-blowing. Analisis variabel moderating dengan pendekatan nilai selisih mutlak menunjukkan bahwa perlindungan hukum hanya mampu memoderasi tingkat keseriusan kecurangan dan tidak mampu memoderasi komitmen organisasi, personal cost of reporting dan sikap profesionalisme terhadap intensi auditor melakukan tindakan whistle-blowing.Kata kunci: intensi whistle-blowing, komitmen organisasi, personal cost of reporting, tingkat keseriusan kecurangan, sikap profesionalisme, perlindungan hukum

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Section: Pendahuluanunclassified

Determinan Intensi Auditor Melakukan Tindakan Whistle-Blowing Dengan Perlindungan Hukum Sebagai Variabel Moderasi

Abdullah¹,

Hasma²

2018

EKUITAS

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“…According to Zimbelman et al (2014), there are several elements for whistleblowing systems to function effectively, anonymity, independence, access, and follow-up. Mustapha & Siaw (2012) states that whistleblowing is a complex process involving personal and organizational factors. According to (Lee & Fargher, 2018), there are two types of whistleblowing, namely internal whistleblowing and external whistleblowing.…”

Section: Individual Perception Of Ethical Behavior and Whistleblowingmentioning

confidence: 99%

Individual Perception of Ethical Behavior and Whistleblowing on Fraud Detection through Self-Efficacy

Purnamawati

2018

Jurnal Keuangan Dan Perbankan

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This study aims to determine individual perceptions of ethical behavior and whistleblowing on fraud detection through self-efficacy. Study on the banking sector in Bali Province. This study uses a quantitative approach. Sampling method using simple random sampling method, with the number of samples that is 70 respondents. Whistleblowers are employees and or stakeholders who see some wrong actions can be independent and without published report the action to the company's management without fear of mutual action. The type of data in this study is primary data. The data were collected by using questionnaires. Measurement using a Likert scale. Analysis of research data using hierarchical regression analysis model. The results showed: (1) individual perceptions about ethical behavior have no effect on fraud detection; (2) whistleblowing and self-efficacy have a positive and significant effect on fraud detection; (3) self-efficacy does not succeed in moderating the relationship between individual perceptions of ethical behavior toward fraud detection; and (4) self-efficacy does not moderate the relationship between whistleblowing to fraud detection.

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“…In contrast, Miceli and Near (1988) found that males were more inclined to report wrongdoings than female employees. Other research has suggested that gender is not a significant factor affecting the decision to blow the whistle (Brennan and Kelly, 2007;Mustapha and Siaw, 2012). As the prior research does not reach a consensus, gender is included in the analysis as a control variable.…”

Section: Moralitymentioning

confidence: 99%

“…2.3.5 Seriousness of the wrongdoing. The general consensus is that the more serious the issue, the more likely it is that an individual will blow the whistle (Elias, 2008;Mustapha and Siaw, 2012). However, Brennan and Kelly (2007) specifically consider the relevance of the materiality of the wrongdoing for whistle-blowing by trainee accountants, concluding that a lack of practical experience negated the relevance of the seriousness of the issue under review.…”

Section: Moralitymentioning

confidence: 99%

Perceptions of justice as a catalyst for whistle-blowing by trainee auditors in South Africa

Soni

Maroun

Padia

2015

Meditari Accountancy Research

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Purpose – This study aims to use organisational justice theory to examine variations in the propensity of trainee auditors in South Africa to blow the whistle internally on misconduct by an engagement leader. Design/methodology/approach – Three vignettes describing high and low states of distributive, procedural and interactive justice are presented to a sample of trainee auditors. A questionnaire is used to gauge the likelihood of trainees blowing the whistle after taking into account a number of control variables. Preliminary results are analysed using parametric t-tests and one-way ANOVA’s. Findings – The study finds that the likelihood of trainee auditors reporting an engagement leader for misconduct increases when there is a high level of distributive, interactional and procedural justice. Gender, age, seniority, the importance of religion and performance ratings does not appear to have an effect on the propensity to whistle-blowing. Research limitations/implications – The growing importance of an effective mechanism for reporting malfeasance is reflected in both the academic and professional literature. Prior research has found that ensuring high levels of organisational justice is one means of promoting whistle-blowing in a professional setting. This paper argues that the same applies to trainee auditors. In turn, this suggests that audit firms wanting to implement sound audit quality control practices should be mindful of how their whistle-blowing policies are implemented and perceived by their junior staff. Originality/value – This paper is the first to apply organisational justice theory in a South African setting with specific reference to trainee auditors. As such, it makes an important contribution to the literature on whistle-blowing. The findings should also be of interest to the audit profession when seeking to implement effective quality control and monitoring systems, as required by the relevant professional standards.

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Will Final Year Accountancy Students Whistle Blow?A Malaysian Case

Cited by 15 publications

References 10 publications

Determinan Intensi Auditor Melakukan Tindakan Whistle-Blowing Dengan Perlindungan Hukum Sebagai Variabel Moderasi

Determinan Intensi Auditor Melakukan Tindakan Whistle-Blowing Dengan Perlindungan Hukum Sebagai Variabel Moderasi

Individual Perception of Ethical Behavior and Whistleblowing on Fraud Detection through Self-Efficacy

Perceptions of justice as a catalyst for whistle-blowing by trainee auditors in South Africa

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