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Article
Publication date: 28 January 2020

Godfred Matthew Yaw Owusu, Rita Amoah Bekoe, Fred Kwasi Anokye and Festus Odotei Okoe

This study aims to investigate the intentions of a section of Ghanaian university students towards whistleblowing and the factors that predict such intentions.

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Abstract

Purpose

This study aims to investigate the intentions of a section of Ghanaian university students towards whistleblowing and the factors that predict such intentions.

Design/methodology/approach

This study used the survey method of research, and data was gathered through the use of questionnaires. A total of 524 accounting students from the University of Ghana Business School participated in the survey. The structural equation modelling technique was used to analyse the data.

Findings

The findings of this study show that the sampled students have greater intentions to report wrongdoings when detected and that majority of the students would prefer to use internal mechanisms for reporting purposes than using external means. Further, the study found students’ attitude towards whistleblowing and subjective norm to be key predictors of internal whistleblowing intentions whereas perceived behavioural control was found to have a positive influence on the intention to blow the whistle externally.

Research limitations/implications

Findings of this study have implications for policymakers who have a keen interest in enhancing whistleblowing activities and whistleblower protection.

Originality/value

This study provides some insights into the whistleblowing intentions of students. An understanding of the views of students towards whistleblowing and the factors driving their intentions should be useful to organisations that may use these students upon graduation.

Details

Journal of Financial Crime, vol. 27 no. 2
Type: Research Article
ISSN: 1359-0790

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