Ethical awareness, ethical judgment, andwhistleblowing: A moderated mediation analysis

Latan, H., Jabbour, C.J.C. and Lopes de Sousa Jabbour, A.B. (2017) Ethical awareness, ethical judgment, andwhistleblowing: A moderated mediation analysis. In: Partial Least Squares Path Modeling. Springer International Publishing, pp. 311-337. ISBN 9783319640693, 9783319640686

Full content URL:

Full text not available from this repository.

Item Type:Book Section
Item Status:Live Archive


This study aims to examine the ethical decision-making (EDM) model proposed by Schwartz (J Bus Ethics, 2015. doi:10.1007/s10551-015-2886-8), where we consider the factors of nonrationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this chapter, 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. Data was collected using an online survey with 162 external auditors who worked in audit firms in Indonesia as well as 173 internal auditorsworking in the manufacturing and financial services. 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, so we then tested it by adding moderating variables using consistent partial least squares (PLSc) approach. We found that EMT and PMI can improve the relationship between ethical judgments and whistleblowing intentions. These findings indicate that internal auditors are more likely to blow the whistle than external auditors, and reporting wrongdoing internally and anonymously is the preferred way of professional accountants to blow the whistle in Indonesia. © Springer International Publishing AG 2017.

Additional Information:cited By 2
Divisions:Lincoln International Business School
ID Code:39725
Deposited On:20 Jan 2020 12:06

Repository Staff Only: item control page