Effects of anticipatory socialization, professional commitment, and moral intensity on whistleblowing intentions by accounting students: a moderated mediation analysis

Abstract

Purpose

The purpose of this study is to provide a comprehensive conceptual internal whistleblowing model for accounting students and then test it empirically. To this end, by considering the mediating role of professional commitment (PC) and the moderating effect of the perceived moral intensity (PMI), the anticipatory socialization's impact on whistleblowing intentions has been investigated.

Design/methodology/approach

An ex-post quantitative research design has been adopted for this survey study. The statistical population of the study consisted of Iranian undergraduate accounting students close to graduation in 2020. The study utilized a self-administered survey of 211 accounting students from 8 public universities; besides, to examine the proposed hypotheses, it utilized the partial least squares structural equation modeling analysis.

Findings

The results of testing the hypotheses indicate that the constructs of anticipatory socialization (AS), PC and PMI have positive effects on whistleblowing intentions; besides, PC in the relationship between AS and whistleblowing intentions plays a complementary partial mediating role. In addition, PMI moderates the effect of PC on whistleblowing intentions, as well as the mediated effect of AS on whistleblowing intentions via PC.

Social implications

The results of this study indicate the importance of considering trait syntheses of ethics education for undergraduate students, and the need to address and familiarize students with ethical principles, goals and missions of the accounting profession in society.

Originality/value

This study, by providing a moderated mediation conceptual model, examines the important functions that AS, PC and PMI might have created in the whistleblowing process, and also provides some empirical evidence in this area; As a result, it leads to the expansion of theoretical and empirical knowledge in this field.

Citation

Namazi, M., Ebrahimi, F. and Sarikhani, M. (2023), "Effects of anticipatory socialization, professional commitment, and moral intensity on whistleblowing intentions by accounting students: a moderated mediation analysis", Journal of Applied Research in Higher Education, Vol. 15 No. 5, pp. 1717-1735. https://doi.org/10.1108/JARHE-06-2022-0177