Whistleblowing intentions of external auditors: an application of Hofstede’s cultural dimensions theory

Abstract

Purpose

The purpose of this paper is to investigate the whistleblowing intentions of external auditors and the factors that influence their intentions.

Design/methodology/approach

Using the survey methodology, data was collected from 339 external auditors from licensed private audit firms. The partial least squares structural equation modelling technique was used to analyse the data.

Findings

The results indicate that external auditors have a greater propensity to blow the whistle on wrongdoings and they prefer to report wrongdoings using internal channels than external channels. The study further found uncertainty avoidance, masculinity and long-term orientation to be good predictors of whistleblowing intentions.

Practical implications

The findings have practical implications for human resource practitioners who seek to foster job synergy and encourage the reporting of wrongdoings. Also, it has useful implications for policymakers who seek to enhance whistleblowing activities.

Originality/value

Theoretically, this study is among the first to provide empirical support for the applicability of Hofstede’s cultural dimensions theory at the individual level within the whistleblowing discourse from an African perspective.

Citation

Anokye, F.K., Simpson, S.N.Y., Owusu, G.M.Y. and Kwakye, T.O. (2024), "Whistleblowing intentions of external auditors: an application of Hofstede’s cultural dimensions theory", International Journal of Ethics and Systems, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/IJOES-05-2024-0147