How Does Moral Intensity Impact the Moral Judgments and Whistleblowing Intentions of Professional Accountants?

Shawver, Tara J.; Clements, Lynn H.; Sennetti, John T.

doi:10.1108/s1574-076520150000019002

Cited by 21 publications

(20 citation statements)

References 39 publications

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“…Morality can be defined as an internally held belief in moral values that enables one to perceive differences between right and wrong, good and bad, and true and false (Maroun & Atkins, ; O'Sullivan & Ngau, ). Whistleblowing is specifically grounded in moral obligation and judgment, conscience or social justice, personal integrity, professional responsibility and ethics, and courage, thus occurring not in a routine and repetitive manner, but rather, in an exceptional manner (Alleyne, Hudaib, & Pike, ; Lindblom, ; O'Sullivan & Ngau, ; Shawver, Clements, & Sennetti, ; Vinten, ; Watts & Buckley, ). Numerous researchers (e.g., Cailleba & Petit, ; Maroun & Atkins, ; Maroun & Solomon, ; Nayır, Rehg, & Asa, ; O'Sullivan & Ngau, ; Shawver & Shawver, ; Watts & Buckley, ) assume, at least implicitly, that whistleblowing is mostly motivated by morality.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Numerous researchers (e.g., Cailleba & Petit, ; Maroun & Atkins, ; Maroun & Solomon, ; Nayır, Rehg, & Asa, ; O'Sullivan & Ngau, ; Shawver & Shawver, ; Watts & Buckley, ) assume, at least implicitly, that whistleblowing is mostly motivated by morality. Morality has been addressed in whistleblowing literature in various ways such as: moral dilemma (Lindblom, ); the dual process of moral intuition or deliberative reasoning in which whistleblowing takes place (Watts & Buckley, ); philosophical aspects of decision‐making (O'Sullivan & Ngau, ); the impact of moral intensity and judgments on whistleblowing intentions (Shawver et al, ); and an accountability perspective (Williams & Adams, ).…”

Section: Literature Reviewmentioning

confidence: 99%

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The motivations of external whistleblowers and their impact on the intention to blow the whistle again

Park

Lewis

2019

Business Ethics: A Eur Rev

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The purpose of this study was to inquire into the relative importance of morality, cost‐benefit, and emotion as motivations for the decision to blow the whistle externally, and the effects of such factors as motivations, perceived negative consequences, and preferences for reform on the intention to blow the whistle again. Based on a literature review, we formulated some hypotheses and, to test them, we used the data collected from a survey of 127 external whistleblowers in South Korea. The results revealed that morality was the most important motivation, followed by emotion, and then cost‐benefit, which thus, seemed to be the least important for the whistleblowers. Morality as a motivation and the perceived negative consequences of whistleblowing had a significant effect on the intention to blow the whistle again. This study helps advance the understanding of the motivations behind whistleblowing and the factors that influence the intention to blow the whistle again.

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Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

The motivations of external whistleblowers and their impact on the intention to blow the whistle again

Park

Lewis

2019

Business Ethics: A Eur Rev

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“…Prior researchers explained that ethical value relates to accounting fraud in a certain way (Nwayanwu, 2018;Suh et al, 2018;Smith, 2016;Shawver, Clements & Sennetti, 2015;Siregar and Tenoyo, 2015;Abdolmohammad and Owhoso, 2000).…”

Section: Introductionmentioning

confidence: 99%

The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency

Fernandhytia¹,

Muslichah²

2020

mem

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<p class="Default">In general, this study aims to determine the effect of Internal Control, Individual Morality, and ethical Value on Accounting Fraud Tendency in Start-Up Businesses. This study was conducted on Start-Up Businesses. One hundred eighty-eight respondents participated in this study. The result of this study showed that internal control has a significant negative effect on accounting fraud tendency. In other words, an increase in Internal Control will decrease the tendency of accounting fraud in a company. Individual morality also has a significant negative effect on accounting fraud tendency. An increase in individual morality, which could be done by implementing the right morals in daily activity will prevent the action of fraudulent behavior. Furthermore, ethical value also has a significant negative effect on accounting fraud tendency. A proper profession ethic codes will increase moral value in an individual's professionalism, which will minimize the action of fraudulent behavior. This research is done in the hope to contribute to the theory and practice. This study contributes to the subject related to internal control, individual morality, ethical value, and accounting fraud tendency. Furthermore, for Start-Up Businesses, research can be used to prevent accounting fraud</p>

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“…Thus, the important role of a whistleblower in detecting wrong-doing at this time cannot be denied (Latan et al 2016). However, to become a wistleblower is no easy task , because one must consider the positive and negative impacts caused, and also involves the complicated process of ethical decision making (EDM) (Ponemon 1994;Shawver et al 2015; Webber and Archambeault 2015; O'Sullivan and Ngau 2014). EDM can be understood as deciding or judging whether the action or decision is ethical (Lehnert, et al 2015).…”

Section: Introductionmentioning

confidence: 99%

“…Until now, no previous empirical studies have considered testing the two whistleblower groups together in a single model. Although Shawver et al (2015) used professional accountants as samples (including internal and external auditors) in testing the EDM model for whistleblowing, they did not test samples separately. 4 Third, this study extends state-of-the art research on whistleblowing by providing evidence from Indonesia.…”

Section: Introductionmentioning

confidence: 99%

Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis

Latan

Jabbour

2017

J Bus Ethics

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This study aims to examine the ethical decision-making (EDM) model proposed by Schwartz (2015), where we consider the factors of non-rationality and aspects that affect ethical judgments of the auditor to arrive at the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness (EAW) and ethical judgment (EJW) as well as there is a mediationmoderation due to emotion (EMT) and perceived moral intensity (PMI) of auditors. Data was collected using an online survey of 162 external auditors who worked for an audit firm in Indonesia as well as 173 internal auditors working in manufacturing and financial services. The results of the multigroup analysis show that emotion (EMT) can mediate the relationship between EAW and EJW. This relationship becomes more complex when moderating variables using Consistent Partial Least Squares (PLSc) approach are added. We found that EMT and PMI can improve the relationship between ethical judgments of the auditor and whistleblowing intentions. These findings indicate that internal auditors are more likely to whistle the blow than external auditors; and reporting wrongdoing internally and anonymously are the preferred ways to blow the whistle in Indonesia.

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How Does Moral Intensity Impact the Moral Judgments and Whistleblowing Intentions of Professional Accountants?

Cited by 21 publications

References 39 publications

The motivations of external whistleblowers and their impact on the intention to blow the whistle again

The motivations of external whistleblowers and their impact on the intention to blow the whistle again

The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency

Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis

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