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

Abstract

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.

Citation

Tuan Mansor, T.M., Mohamad Ariff, A., Hashim, H.A. and Ngah, A.H. (2022), "External whistleblowing intentions of auditors: a perspective based on stimulus–organism–response theory", Corporate Governance, Vol. 22 No. 4, pp. 871-897. https://doi.org/10.1108/CG-03-2021-0116