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This paper reports the results of a survey with public accountants in Barbados on their intention to report a superior's unethical behaviour. Specifically, it investigates to what extent perceived organisational support (POS) in audit organisations would moderate Barbadian public accountants' intentions to blow the whistle internally and externally. Results indicate that internal whistle-blowing intentions are significantly influenced by all five individual antecedents (attitudes, perceived behavioural control, independence commitment, personal responsibility for reporting and personal cost of reporting), and the influence of the antecedents is intensified when the level of POS is high. However, further results indicate that external whistle-blowing intentions are significantly influenced by only three individual-level antecedents viz. attitudes, perceived behavioural control and personal cost of reporting, and their influence is intensified when the level of POS is low. The results suggest that POS is an important mechanism for controlling behaviour.

Purpose-The study investigates the perceptions of auditor independence (PAI) between auditors and users in Barbados. Design/methodology/approach-A self-administered questionnaire was adapted and modified from Beattie et al.'s study in the UK the sample included 66 auditors and 148 users. Factors relating to the size and closeness of Barbadian society, lengthy tenure and being a sole audit practitioner, small audit firm, provision of non-audit services (NAS) among others, were investigated. Findings-Economic dependence of auditor on the client, the provision of NAS, high competition, small firm size, being a sole practitioner, lengthy tenure and the size and closeness of Barbadian society were found to negatively affect PAI. Auditor independence was perceived to be enhanced by the existence of audit committees, rotation of audit partners, risks to auditor arising from poor quality, regulatory rights and requirements surrounding auditor change and an auditor's right to attend and be heard at the company's annual general meetings. Research limitations/implications-Owing to the relatively small sample size and small emerging market, these findings should be interpreted with caution. Practical implications-This research serves to inform audit related policies and regulation on the potential threats to auditor independence. Originality/value-This paper contributes to the limited body of research on auditor independence in small developing countries.

PurposeRecently, fraud has been brought to the forefront with the scandals of Enron and Worldcom. Fraudulent financial reporting and misappropriation of assets served to undermine investors’ confidence in audited financial statements. This study investigates how auditors and users perceive the auditors’ responsibility for uncovering fraud, the nature and extent of fraud in Barbados, and audit procedures utilised in Barbados since Enron.Design/methodology/approachA total of 43 respondents (19 auditors and 24 users) were surveyed regarding their perceptions and experiences on fraud, using qualitative and quantitative approaches.FindingsIndicates that the expectation gap is wide, as auditors felt that the detection of fraud is management's responsibility, while users and management disagreed. Also finds that fraud is not a major issue in Barbados and that companies who have internal auditors, sound internal controls and effective audit committees are better equipped to deal with fraud prevention and detection.Research limitations/implicationsThe sample size is relatively small and it is not intended nor claimed that those interviewed comprise a representative sample.Practical implicationsThis research fills a void in research in this area in a small country like Barbados. These findings have important implications for users of Barbadian accounts, especially investors, auditors and regulators.Originality/valueThis paper fulfils a resource need for academics and practitioners, and makes an interesting contribution to our understanding of fraud in Barbados.

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Purpose Whistleblowing has been receiving increased attention and support in recent times as a means of detecting and correcting wrongdoing in organizations. This study aims to examine perceptions, attitudes and consequences (actions and reactions) of whistleblowing, as well as the predictors of internal and external whistleblowing intentions, by using Graham’s (1986) model of principled organizational dissent in a small emerging and collectivist culture like Barbados. Design/methodology/approach The study utilized a self-administered survey of 282 accounting employees working in organizations in Barbados. Findings Results reveal that there is little awareness of whistleblowing legislation. Most respondents perceive whistleblowing as ethical and favor internal over external whistleblowing. Findings show that personal responsibility and personal costs significantly influence internal whistleblowing intentions, while personal costs influence external whistleblowing. Using qualitative data, several themes emerged as influencing whistleblowing: perceived benefits of whistleblowing, actual whistleblowing experiences (handling of reports), personal costs (climate of fear and hostility), perceived lack of anonymity and cultural norms. Research limitations/implications Future research should control for social desirability bias and use more rigorous qualitative approaches such as face-to-face interviews and focus groups to gain in-depth opinions and feelings on the topic. Practical implications Whistleblowing can be achieved through such mechanisms as perceived organizational support, strong ethical codes of conduct, rewarding ethical behavior and promoting sound work ethics in organizations. Originality/value This paper explores whistleblowing in an emerging economy where there has been little research on the topic. Thus, this study supplements the existing research in emerging economies by examining the applicability of Graham’s (1986) model of principled organizational dissent.

Purpose Tax evasion has been a major problem for governments around the world, with innovative and ever-changing schemes making the practice increasingly difficult to regulate. In light of this, this study aims to use the extended version of the theory of planned behaviour (TPB) (Beck and Ajzen, 1991) to predict individuals’ intentions to engage in tax evasion. Design/methodology/approach The research adopts a two-stage approach for data collection and analysis. First, the authors obtained survey data from 150 taxpayers in Barbados to conduct multivariate analyses to test the validity of the study’s hypotheses. The authors also used several open-ended questions on the survey instrument to conduct thematic analyses to further explore the influence of the antecedents of intentions to engage in tax evasion. Second, the authors conducted a focus group with two tax officials and three tax advisors. Findings The authors find that attitudes toward the behaviour, perceived behavioural control and moral obligation are significant predictors of intentions to engage in tax evasion. Factors cited as encouraging tax evasion are perceived fairness, tax authorities’ institutional infrastructure and responses, potential financial benefit, perceptions of inequality, low level of trust in tax authorities, perceived poor use of tax revenues and poor treatment of taxpayers. Conversely, factors cited as discouraging tax evasion include fear of prosecution, high morals and potential adequate governmental regulation. Research limitations/implications The study measures intentions to engage in tax evasion rather than actual behaviour. The study does not measure social desirability bias. Originality/value This paper tests the applicability of variables used in the extended version of the TPB to predict intentions to engage in tax evasion in a Caribbean-based emerging economy. It also applies a mixed-methods approach of collecting data from taxpayers, tax advisors and tax officials.

PurposeThe purpose of the paper is to highlight the need for Caribbean scholarship to advance and test social psychological models that speak to current entrepreneurial realities on the ground which have implications for theory, education, practice and public policy. It tests a revised entrepreneurial intentions‐based model by examining the impact of several socio‐cognitive predictors.Design/methodology/approachUsing a structural equation modelling approach, a revised model of entrepreneurial intentions is tested based on a survey of 376 university students from a Caribbean university.FindingsThe chi square difference results reveal that when compared with the proposed (revised) model, a previous model advanced by Krueger is found to be the most suitable model in explaining entrepreneurial intentions.Research limitations/implicationsThe cross‐sectional design of the study does not permit causal statements to be made regarding the variables examined. There is a call for longitudinal research to further examine the causal links between relevant variables in entrepreneurial models.Practical implicationsThis paper has strong practical value in that the results can assist students, educators, and present entrepreneurs in understanding the dynamics and processes involved in entrepreneurial decision‐making. This understanding can promote the development and maintenance of further entrepreneurial ventures in the Caribbean.Originality/valueThe paper also has a strong theoretical value as it relies on several socio‐cognitive explanations of human behaviour, and seeks to advance the theoretical field by using more rigorous analyses.