What is it about?
This study aims to examine the ethical decision making (EDM) model proposed by Schwartz (J Bus Ethics, doi: 10.1007/s10551-015-2886-8, 2016), where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make 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 mediation–moderation due to emotion (EMT) and perceived moral intensity (PMI) of auditors.
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Why is it important?
The result of multigroup analysis shows that emotion (EMT) can mediate the relationship between EAW and EJW. The nature of this relationship is more complex and then tested by adding moderating variables using consistent partial least squares approach. We found that EMT and PMI can improve the relationship between ethical judgments and whistleblowing intentions.
Perspectives
These findings indicate that internal auditors are more likely to blow the whistle than external auditors; and reporting wrongdoing internally and anonymously are the preferred way of professional accountants to blow the whistle in Indonesia.
Hengky Latan
STIE BPD Jateng and Petra Christian University
Read the Original
This page is a summary of: Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis, Journal of Business Ethics, April 2017, Springer Science + Business Media,
DOI: 10.1007/s10551-017-3534-2.
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