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Investigating the Whistle-blowing Intentions Using the Theory of Planned Behavior and Moderating Role of Moral Intensity

    Authors

    1 Department of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Iran

    2 Associate Professor of Accounting, University of Isfahan, Isfahan, Iran.

    3 Associate Professor, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran

,

Document Type : Research Paper

Abstract

Purpose: The purpose of the present research is to investigate factors that influence accountants’ intentions of whistle-blowing using components of the extended theory of planned behavior and professional commitment. In doing so, the present research studies the effects of perceived behavioral control, perceived subjective norms, attitude toward whistle-blowing, moral obligation, and professional commitment on whistle-blowing intentions and also examines the moderating role of moral intensity.

Methodology: The research uses surveys completed by 171 accountants of the companies listed in Tehran Stock Exchange and Fara Bourse in 2018. In order to test the hypotheses, we exerted Partial Least Squares Structural Equation Modeling.

Findings: The results indicate that perceived behavioral control, subjective norms, attitude toward whistle-blowing, moral obligation, and professional commitment posit positive and significant effects on intentions of reporting fraudulent activity, and moral intensity moderates the effects of social norms and professional commitment on whistle-blowing intentions.

Conclusion: The results suggest that the extended theory of planned behavior represents a parsimonious theoretical framework for predicting whistleblowing intentions.

Contribution: The findings of this research has notable consequences for improving internal control systems of the firms, increasing accountants’ social responsibility, and promotion of accounting profession in the society.

Keywords

References
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Financial Accounting Knowledge
Volume 6, Issue 1 - Serial Number 20
June 2019
Pages 75-105
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