Study of Whistleblowing Intention of Independent Auditors about misconduct: An Application of Theory of Planned Behavior

Authors
Mohammad Kashanipour 1
Gholamreza Karami 2
Hossein Khanifar 3
Keyvan Shabani 4
1 Associate Professor of Accounting, University of Tehran, Farabi, Qom, Iran. (Corresponding Author)
2 Associate Professor of Accounting, University of Tehran, Tehran, Iran (ghkarami@ut.ac.ir)
3 Professor, Faculty of Management & Accounting, Farabi Campus University of Tehran, Qom, Iran (Khanifar@ut.ac.ir)
4 Ph.D. Student of Accounting, University of Tehran, Farabi, Qom, Iran (keyvanshabani@yahoo.com)
10.29252/aapc.4.8.63
Abstract
In response to recent financial scandals around the world and also financial corruptions in Iran, researchers have been looking for a way to prevent recurring such events. Whistleblowing is proposed as one of the most important monitoring mechanisms in preventing corruption and financial scandals. Whistleblowing means reporting misconduct to responsible authorities. Therefore, the present study aimed to investigate the Whistleblowing about organizational misconduct by using the Theory of Planned Behavior between independent auditors working in the audit institutions and Audit organization. To achieve this goal, 372 questionnaires were collected in 2018 and tested and also Structural Equation Modeling (SEM) was used to test the hypotheses of the research. The results of the research showed that the variables of the Theory of Planned Behavior include attitude toward Whistleblowing, subjective norms and perceived behavioral control have direct and significant influence on the Whistleblowing. Therefore, the Theory of Planned Behavior is a suitable theory for explaining the Whistleblowing in independent auditors.
Keywords
Whistleblowing
Theory of Planned Behavior
Attitude towards Whistleblowing
Subjective norms
Perceived Behavior Control
- Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human decision Processes 50:179–211.
- بیگی هرچگانی، ابراهیم؛ بنیمهد، بهمن؛ رئیسزاده، سیدمحمدرضا و رویایی، رمضانعلی. (1395)، بررسی تاثیر ویژگی رفتاری فرصت طلبی بر هشداردهی حسابرسان، دوفصلنامه حسابداری ارزشی و رفتاری، سال اول، شماره دوم، پاییز و زمستان، صص 65-95.
- Alleyne, Ph., Hudaib. M. & Pike.R. (2013). Towards a conceptual model of whistle-blowing intentions among external auditors. The British Accounting Review 45 :10-23.
- رویائی، رمضانعلی و محمدی، مهدی. (1390)، اخلاق و حرفه‌ای گرایی در حسابداری (چاپ سوم)، تهران، انتشارات کتابخانه فرهنگ.
- Alleyne, Ph., Hudaib. M. & Hanifa.R. (2015). The Moderating Role of Perceived Organisational Support in Breaking the Silence of Public Accountants. Journal of Business Ethics 147 :509-527.
- ساریخانی، مهدی؛ ایزدی‌نیا، ناصر و دائی‌ کریم زاده، سعید. (1398)، بررسی قصد گزارشگری تقلب با استفاده از تئوری رفتار برنامه‌ریزی شده و نقش تعدیل‌گری شدت اخلاقی، فصلناه دانش حسابداری مالی، دوره 6، شماره 20، صص 75-105.
- Barnett.T, Cochran. D. S And Taylor. G.S. (1993). The Internal Disclosure Policies of Private-Sector Employers: An Initial Look at Their Relationship to Employee Whistleblowing Journal of Business Ethics 12 (2): 127-136.
- ساریخانی، مهدی؛ ایزدی‌نیا، ناصر و دائی‌ کریم زاده، سعید. (1397)، بررسی عوامل مؤثر بر قصد گزارشگری تقلب با استفاده از مثلث تقلب و تئوری رفتار برنامه‌ریزی شده: از دیدگاه حسابداران، دوفصلنامه حسابداری ارزشی و رفتاری، دوره سوم، شماره 6، صص 105-135.
- Barnett.T., Bass.K., & Brown. G. (1994). Ethical Ideology and Ethical Judgment regarding Ethical Issues in Business. Journal of Business Ethics,13 (6): 469-480.
- نمازی، محمد و ابراهیمی، فهیمه. (1393)، بررسی تاثیر متغیر شدت اخلاقی ادراک شده بر قصد گزارش داخلی موارد تقلب توسط حسابداران، فصلنامه بررسی‌های حسابداری، دوره 2، شماره 5، صص 109-133.
- Bobek, D. D., & Hatfield, R. C. (2003). An Investigation of the Theory of Planned Behavior and the Role of Moral Obligation in Tax Compliance. Behavioral Research in Accounting 15: 13–38.
- نمازی، محمد و ابراهیمی، فهیمه. (1395)، مدل‌بندی و تعیین اولویت عوامل موثر بر قصد گزارش تقلب های مالی توسط حسابداران، فصلنامه مطالعات تجربی حسابداری مالی، سال 12، شماره 49، صص 1-28.
- Callahan, E.S., and T. M. Dworkin. (2000). The State of State Whistleblower Protection. American Business Law Journal 38(1): 99–175.
- نمازی، محمد و ابراهیمی، فهیمه. (1396)، بررسی تاثیر سازه های فردی و اجتماعی بر شدت اخلاقی ادراک شده توسط حسابداران. دو فصلنامه حسابداری ارزشی و رفتاری، سال دوم، شماره چهارم، پاییز و زمستان 1396، صص 97-121.
- Carpenter. T.D., & Reimers.J.l. (2005). Unethical and Fraudulent Financial Reporting: Applying the Theory of Planned Behavior Journal of Business Ethics 60 (2): 115-129.
- نوری، مرتضی و نوری‌پور، مهدی. (1393)، سازه‌های مؤثر بر پذیرش تعاون و کار گروهی در شهرستان بویراحمد: ارائه الگویی توسعه یافته از نظریه های عمل منطقی و رفتار برنامه ریزی شده. مجله علوم ترویج و آموزش کشاورزی ایران، 10 ، شماره 1، صص 119-140.
- Chang, M. K. (1998). Predicting Unethical Behavior: A Comparison of the Theory of Reasoned Action and the theory of Planned Behavior. Journal of Business Ethics 17: 1825-1834.
- Chung, J., Monroe, G., & Thorne, L. (2004). An examination of factors affecting external and internal whistle-blowing by auditors. Research seminar. The University of NSW School of Accounting.
- Courtemanche, G., 1988. The ethics of whistleblowing. The Internal Auditor 45 (1): 36–41.
- Curtis, M. B., & Taylor, E. Z. (2009). Whistleblowing in public accounting: Influence of identity disclosure, situational context, and personal characteristics. Accounting and the Public Interest 9(1): 191–220.
- De Bruijn, G. J. (2010). Understanding college students fruit consumption. Integrating habit strength in the theory of planned behaviour. Journal of Appetite 54(1): 16-22.
- De George, R.T., 1990. Whistleblowing. In: White, T.I. (Ed.), Business Ethics: A Philosophical Reader. Macmillan Publishing Company, Inc., New York, NY. 515–530.
- Dworkin, T.M., Baucus, M.S., 1998. Internal vs. external whistleblowers: A comparison of whistleblowing processes. Journal of Business Ethics 17 (12): 1281–1298.
- Finn, D. W. 1995. Ethical decision making in organizations: a management employee-organization whistle-blowing model. Research on Accounting Ethics 1: 293–313.
- Fukukawa, K. (2002). Developing a Framework for Ethically Questionable Behavior in Consumption. Journal of Business Ethics 41(1/2): 99–119.
- Gundlach, M. J., Douglas, S. C., & Martinko M. J. (2003). The Decision to Blow the Whistle: A Social Information Processing Framework. Academy of Management Review 28: 107–123.
- Hersh, M. A. (2002). Whistleblowers - Heroes or traitors?: Individual and collective responsibility for ethical behaviour. Annual Reviews in Control 26(2): 243–262.
- Holtzhausen, N. (2007). Whistle-blowing and whistle-blower protection in the South African public sector (Unpublished Phd Thesis). University of South Africa, South Africa.
- Jubb, P. (1999). Whistle-blowing: a restrictive definition and interpretation. Journal of Business Ethics 12(1): 77–94.
- Jubb, P. (2000). Auditors as whistle-blowers. International Journal of Auditing 4: 153- 167.
- Kaplan, S. E., & J. J. Schultz, Jr. (2007). Intentions to report questionable acts: An examination of the influence of anonymous reporting channel, internal audit quality and setting. Journal of Business Ethics 71(2): 109-124.
- King, G., III. (1999). The implications of an organization’s structure on whistle-blowing. Journal of Business Ethics 20(4): 315-326.
- Latan.h., & Ringle.M.Ch & Jabbour.Ch. (2016). Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects. Journal of Business Ethics 152 (2): 573-588.
- Lindblom, L. (2007). Dissolving the moral dilemma of whistleblowing. Journal of Business Ethics 76(4): 413–426.
- Magner, N. Welker, R.B. Campbell, T.L. (1996). Testing a model of cognitive budgetary participation processes in a latent variable structural equations framework. Accounting and Business Research: 41-50.
- Mcmillan. B., & Conner. M. (2003). Applying an Extended Version of the Theory of Planned Behavior to Illicit Drug Use Among Students. Journal of Applied Social Psychology 33 (8): 1662–1683.
- Mesmer-Magnus, J. R., & Viswesvaran, C. (2005). Whistleblowing in organizations: An examination of correlates of whistleblowing intentions, actions, and retaliation. Journal of Business Ethics 62(3): 277–297.
- Miceli, M. P., and Near, J. P. (1985). The Relationship Among Beliefs, Organizational, and Whistleblowing Status: A Discriminant Analysis. Academy of Management Journal 27: 687-705.
- Miceli, M. P., J. R. Van Scotter, J. P. Near and M. T. Rehg. (2001), ‘Responses to Perceived Organizational Wrongdoing: Do Perceiver Characteristics Matter?’, in J. Darley, D. Messick and T. Tyler (eds.), Social Influences on Ethical Behavior in Organizations (Lawrence Erlbaum Associates, London) 119–136.
- Mitschow, M.C., Langford, D., (2000). Whistleblowing by independent auditors: An extension of general ethical resistance models. Research on Accounting Ethics 6: 91–106.
- Near, J., & Miceli, M. (1985). Organizational dissidence: The case of whistle-blowing. Journal of Business Ethics 4: 1–16.
- Near, J., & Miceli, M. (1995). Effective whistle-blowing. Academy of Management Review 20(3): 679-708.
- Park, H., & Blenkinsopp, J. (2009). Whistleblowing as Planned Behavior– A Survey of South Korean Police Officers. Journal of Business Ethics 85: 545-556.
- Parker, D., Manstead, A. S. R., Strading, S. G., Reason J. T., & Baxter, J. S. (1992). Intentions to Commit Driving Violations: An Application of the Theory of Planned Behavior. Journal of Applied Psychology 77: 94–101.
- Randall, D., & Gibson, A. (1991). Ethical decision making in the medical profession: An application of the theory of planned behavior. Journal of Business Ethics 10: 111–122.
- Sarbanes, P., & Oxley, M. (2002). Sarbanes-Oxley act of 2002. Washington, D.C: US Congress.
- Trevino, L. K., & Victor, B. (1992). Peer reporting of unethical behavior: A social context perspective. Academy of Management Journal 35 (1): 38–64.
- Toffler, B., & Reingold, J. (2003). Final accounting: Ambition, greed and the fall of Arthur Andersen. New York: Broadway Books.
- Trongmateerut, P. & J. T. Sweeney (2013), The Influence of Subjective Norms on Whistle-Blowing: A Cross-Cultural Investigation. Journal of Business Ethics 112: 437–451.
- Valentine, S. & Godkin, L (2019). Moral intensity, ethical decision making, and whistleblowing intention. Journal of Business Research 98: 277-288.
- Zhuang. J., Thomas. S., & Miller. D.L. (2005). Examining Culture’s Effect on Whistle-Blowing and Peer Reporting. Business and society 44 (4): 462-186.
Value and Behavioral Accounting
Volume 4, Issue 8
Winter 2020
Pages 63-91