Voice or silence: antecedents of whistleblowing intentions

Iwai, Tatiana; Yeung, Luciana; Artes, Rinaldo

doi:10.1108/rausp-06-2020-0126

Cited by 7 publications

(5 citation statements)

References 53 publications

(84 reference statements)

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“…In the literature on behavioural ethics in general, the social environment has been identified as one of the most powerful forces in fostering ethical conduct (Tenbrunsel and Chugh, 2015). For example, Iwai et al (2021) looked at “fear of retaliation” in the whistleblowing context in order to shed light on the psychological mechanism by which the immediate social environment influences the decision to blow the whistle or not. Relying on moral foundations theory, Dungan et al (2015) identified that whistleblowing represents a trade-off between fairness and loyalty, and that the systematic personal, situational and cultural factors that stem from the fairness–loyalty trade-off drive whistleblowing.…”

Section: Theoretical Backgroundmentioning

confidence: 99%

External whistleblowing intentions of auditors: a perspective based on stimulus–organism–response theory

Mansor

Ariff

Hashim

et al. 2021

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Purpose This study aims to examine the roles of perceived organisational support (POS), attitude and self-efficacy in understanding the external whistleblowing intentions among senior auditors through the lens of stimulus–organism–response theory. Design/methodology/approach This study uses data from 119 senior auditors in audit firms in Malaysia. POS is predicted to be a stimulus factor from the external environment that affects the attitude and self-efficacy (organism) of the auditors and reassures them to act to whistleblow (response). Findings POS has a significant impact on self-efficacy and on attitude. Self-efficacy is shown as a significant mediator between POS and external whistleblowing intentions, but there is no statistical support for self-efficacy having a mediating effect on the relationship between the attitude of senior auditors and external whistleblowing intentions. Practical implications The findings can assist accounting professional bodies in understanding the psychological behaviours of auditors that contribute to their intention to shine a light on wrongdoing in audit firms and in providing a better insight into the critical factors that could influence auditors to whistleblow. Originality/value This study is among the earliest to investigate the application of stimulus–organism–response theory in whistleblowing, and hence it illustrates how the theory can be applied in studies on the ethical behaviours of actors in professional careers. The findings shed light on the role of self-efficacy as a significant mediator between POS and external whistleblowing intentions.

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Section: Theoretical Backgroundmentioning

confidence: 99%

External whistleblowing intentions of auditors: a perspective based on stimulus–organism–response theory

Mansor

Ariff

Hashim

et al. 2021

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“…(2020) argue that self-efficacy and empathy play a significant role in influencing the whistleblowing intention of accounting students in Malaysia. In Brazil, Iwai et al. (2021) show that whistleblowing intentions of accounting students are influenced by fear of retaliation.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Sani et al (2020) argue that self-efficacy and empathy play a significant role in influencing the whistleblowing intention of accounting students in Malaysia. In Brazil, Iwai et al (2021) show that whistleblowing intentions of accounting students are influenced by fear of retaliation. The results also indicate that for low-risk offenses, there is an interaction effect between fear of retaliation and loyalty on whistleblowing intent.…”

Section: Whistleblowing and Accounting Studentsmentioning

confidence: 99%

The courage of whistleblowing of prospective accountants: evidence from Saudi Arabia

Ebaid

2022

JARHE

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PurposeWhistleblowing has received increasing attention and support in recent years as a means of detecting and correcting illegal, unethical or illegitimate practices in organizations. This study aims to examine the extent to which accounting students in Saudi Arabia, as prospective accountants, have the courage to blow the whistle.Design/methodology/approachA questionnaire survey was administered to a sample of final year accounting students in Saudi Arabia. The questionnaire contained four groups of questions aimed at exploring the students' reaction to whistleblowing, the whistleblowing channel that students prefer, the encouraging factors for whistleblowing and the factors that discourage whistleblowing from the students' point of view. The instrument questions were developed with reference to previous studies conducted in other countries.FindingsThe findings of the study revealed that accounting students have the courage to whistle the wrongdoing. What encourages students to blow the whistle is their perception that fraud and corruption is an unethical behavior which goes against religious values and that the wrongdoer must take appropriate punishment. However, there are some factors that negatively affect the students' courage to blow the whistle, the most important of which is the fear of retaliation, in addition to their feeling that the wrongdoer will not be held accountable.Research limitations/implicationsA sample of accounting students from one university limits generalizing the results to the population of accounting students in Saudi Arabia. Future research could examine this issue using larger samples of students, employees or professional accountants.Practical implicationsThis study serves the Saudi vision 2030, which aims to combat fraud and corruption which negatively affect economic development. This study sheds light on the encouraging factors for Whistleblowing, which must be strengthened, as well as the discouraging factors, which must be addressed to mitigate their impact.Originality/valueThis study explores whistleblowing in Saudi Arabia where there is no research on this topic. This study comes at the appropriate time, as Saudi Arabia is currently witnessing an increasing interest in combating corruption, whether in the public or private sectors, and has recently introduced several legislations, as well as initiatives to encourage citizens to whistle the wrongdoing.

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“…Most of the participants shared that required support from their colleagues and management is imperative for them to blow the whistle; otherwise, it could alleviate their apprehensions and worries about consequences regarding reporting the misconduct. They felt more confident and empowered by gaining support from their colleagues and supervisors and felt motivated to give an account of the malpractice to the concerned authorities (Iwai et al , 2021):…”

Section: Theme 1: Motivators For Whistleblowing Among Nursesmentioning

confidence: 99%

Exploring whistleblowing intentions of Indian nurses: a qualitative study

Sachdeva

Chaudhary²

2022

IJOA

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Purpose Whistleblowing is one of the most imperative instruments to unveil wrongdoing. The purpose of this study is to explore the whys and wherefores of undertaking the act of whistleblowing by Indian nurses. This study also delves into the reasons that would stimulate the nurses' whistleblowing intentions and, on the contrary, the reasons that would keep them silent on encountering any wrongdoing. Design/methodology/approach This study incorporates interpretative phenomenological analysis, a qualitative method aiming to provide a detailed examination of the personal lived experiences of the nurses. This technique helps to understand the individual perspective of nurses. It, thus, allows the researchers to generate common themes from the data giving insightful and in-depth knowledge about the same. Findings The findings of this study suggest that nurses felt a sense of morality and responsibility toward the hospital, which motivated them to raise their voices to the concerned authorities within their organizations before reaching out to external agencies. The other motivators include peer and management support regarding the surety that appropriate action would be taken if reporting is done against the wrongdoer. On the other side, job loss or fear of harassment from peers and supervisors demotivates and discourages them from involving in the act of whistleblowing, especially in cases where they had dependents. Practical implications This study implies that hospitals/health-care units should provide an affirmative organizational culture to the nurses through sensitivity training that spreads awareness and a sense of responsibility. Also, setting favourable examples would help nurses gain motivation from the organization's past experiences. Having independent agencies to investigate whistleblowing complaints can be more encouraging than in-house management. Additionally, assurances by the government to protect the interest of the nurses who blow the whistle through anonymous whistleblowing and stringent rules for the job security of whistleblowers need to be aligned. Originality/value This study highlights the whistleblowing intention of Indian employees of the health-care sector, that is, nurses, which is the pioneer research work in the Indian context. In India, the profession of nurses is subjugated by females; hence, this study would contribute to the literature by looking at whistleblowing through gender predisposition. As the work of nurses is wholly based on patient advocacy, the ethical dilemma of raising their voices or remaining silent is very natural. This study brings about specific concerns related to the whistleblowing of women nurses and talks about the solutions that can be undertaken to encourage them to engage in the act of whistleblowing.

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Voice or silence: antecedents of whistleblowing intentions

Cited by 7 publications

References 53 publications

External whistleblowing intentions of auditors: a perspective based on stimulus–organism–response theory

External whistleblowing intentions of auditors: a perspective based on stimulus–organism–response theory

The courage of whistleblowing of prospective accountants: evidence from Saudi Arabia

Exploring whistleblowing intentions of Indian nurses: a qualitative study

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