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We review and summarize accounting literature that examines whistleblowing in the accounting context. We organize our review around the five determinants of whistleblowing identified by Near and Miceli (1995). The first determinant is characteristics of the whistleblower. Studies related to this determinant examine whistleblowers’ personality characteristics, moral judgment, and demographic characteristics. Studies related to the second determinant, characteristics of the report recipient, examine characteristics of the individual or individuals who receive the report and characteristics of the reporting channel. The third determinant is characteristics of the wrongdoer. Studies in this area focus on the wrongdoer’s power and credibility. Fourth, accounting studies related to characteristics of the wrongdoing examine factors that affect the dependence of the organization on the wrongdoing and evidence credibility. Studies related to the final determinant, characteristics of the organization, examine organizational perceptions of the appropriateness of whistleblowing, organizational climate, and organizational structure. For each determinant, we first summarize and analyze the findings of prior research, and then we present suggestions for future accounting research in whistleblowing.

Despite various regulatory frameworks to combat unethical conduct, fraud and corruption remain alarmingly high. While whistleblowing is an important mechanism to identify and prevent unethical conduct, there is a lack of empirical studies on this issue in the Malaysian context, especially whistleblowing within the audit firms. Therefore, the purpose of this paper is to examine the whistleblowing intention of external auditors in Malaysia and the factors influencing this intention.

Data were collected using a structured questionnaire that was sent by post to external auditors throughout Malaysia. Participants were selected using a convenience non-probability sampling technique. A total of 274 responses were analyzed. SmartPLS version 3.2.8 was used for the analysis.

Professional commitment and independence commitment had a positive influence on whistleblowing intention, supporting the argument that professional factors can increase the intention of the external auditors to whistleblow. Perceived behavioural control had a positive relationship with whistleblowing intention, while there is no evidence to indicate that attitude and subjective norms influence whistleblowing intention.

This study explored whistleblowing among external auditors in Malaysia by focussing on the professional factors of professional commitment and independence commitment, which were hypothesized to be key factors in intention to whistleblow. These factors were incorporated with a multi-component of attitude, subjective norms and perceived behavioural control, which were derived from the theory of planned behaviour. The findings have implications for the auditing profession because they provide a better understanding of the factors that influence the whistleblowing intention of external auditors.

The purpose of this paper is to elucidate the social information processing theory, which is extended by the (1) effect of whistleblowing education on whistleblowing intentions, (2) simultaneous examination of the indirect relationship between whistleblowing education and whistleblowing intentions via moral identity and (3) relativism in influencing this mediation.

Multi-wave data collected at three internals from bank employees (n = 294) were analyzed to test the proposed model.

Results of the study demonstrate that whistleblowing education favorably influences whistleblowing intentions directly as well as through moral identity. Relativism serves as the buffer in the indirect effects of whistleblowing education on whistleblowing intentions through moral identity attenuating these indirect effects in individuals with dominant relativism level.

This study strives to extend the whistleblowing education and whistleblowing intentions literature by unpacking a moral identity mechanism through which whistleblowing education kindles whistleblowing intention and relativism as boundary condition to attenuate such motivation.

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.

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).

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.

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.

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.

This study aims to investigate external auditors’ whistleblowing intentions by applying the moderated multicomponent of the theory of planned behaviour (TPB), incorporating perceived organizational support (POS) and provides insights on the moderating effect of moral norm on the relationship between attitude and internal whistleblowing intentions.

Data was gathered using a questionnaire survey involving 274 external auditors in Malaysia and the data was analyzed using SmartPLS 3.2.9.

The results show that there are positive relationships between perceived behavioural control and POS with whistleblowing intentions, but there is no evidence to support the hypotheses related to attitude and subjective norm. The findings provide partial support for the capability of the multicomponent model of TPB in examining whistleblowing intentions. The results further show that moral norm moderates the relationship between attitude and whistleblowing intentions.

The findings can assist accounting professional bodies and policy makers in formulating strategies to enhance the practice and, consequently, the benefits of whistleblowing. The findings are also valuable to managers of audit firms in strategizing for ways to enhance whistleblowing intentions to encourage the audit staffs to report any wrongdoings done by their colleagues.

This study provides the perspective of whistleblowing intentions of external auditors in the institutional setting of an emerging market, Malaysia. Further, this study extends the TPB model in whistleblowing studies by applying a higher-order construct, incorporating POS as an additional determinant of whistleblowing intentions and considering moral norm as moderating the relationship between attitude and whistleblowing intentions.

This paper aims to explore the key factors which influence whistleblowing intentions of teachers working with higher education institutions (HEIs) in India. Both internal and external whistleblowing intentions of the HEI teachers are studied by examining their relative intentions to report a potential wrongdoing to the authorities within the management of the institution and to the external statutory bodies. The reporting intentions of the HEI teachers are measured through the use of three vignettes related to academic frauds. Whistleblowing intentions are proposed to be determined by the individual, organizational and situational factors.

Survey method of descriptive research design has been used to obtain the primary data regarding the individual, organizational and situational variables deemed to influence HEI teachers’ internal and external whistleblowing intentions. A self-administered structured questionnaire is used as survey instrument for primary data collection. The respondents’ internal and external whistleblowing intentions are measured through the use of three vignettes related to academic frauds. Non-parametric tests such as Mann–Whitney U test, Kruskal–Wallis test and Spearman correlations have been used to test the research hypotheses.

The study has found that the HEI teachers are more likely to blow the whistle internally if there is a proper communication channel in their organization for reporting wrongdoings. However, they do not hesitate to blow the whistle externally in the absence of internal reporting channel, especially in those cases of wrongdoings where they perceive the cost of reporting to be high. The high status of the wrongdoer and high costs of reporting discourage the teachers to blow the whistle internally. However, if the wrongdoer holds a very powerful position in the organization, then the teachers prefer to report his wrongdoing to external agencies as they are afraid of the likely negative repercussions of reporting against him internally. In case of serious wrongdoings, the teachers intend to blow the whistle within the organization rather than going to external agencies probably because they do not want to spoil the image of their organization in the external world.

The first limitation is that because of the unavailability of pre-tested vignettes in the context of academic frauds, the study has used three vignettes which have been developed on the basis of few case studies. Second, the results showed the existence of social desirability bias across all the three vignettes. Also, the study has been conducted among teaching professionals; therefore, the findings cannot be generalized to the professionals of other sectors.

The findings of the study may bring awareness to the board of management of HEIs, regarding the importance of whistleblowing in their educational institutions. They should encourage the teachers working with their institutions to report the wrongdoings internally as external reporting may cause damage to their institute’s reputation. Proper reporting mechanisms should be designed and shared with the employees as a part of institutional culture.

The Whistle Blowers Protection Act passed by the Parliament of India in 2011 should be amended to include the private sector employees, especially the teachers working in higher education sector. This will encourage the HEI teachers to report the academic frauds fearlessly which will put a serious check on the growing number of frauds and wrongdoings in the education sector.

Previous research studies have discussed the factors influencing whistleblowing intentions in the context of various non-academic organizations. However, existing research has not adequately provided a better understanding of the influencing factors of whistleblowing intentions in higher education sector. The present paper addresses this gap by empirically examining the key factors which influence HEI teachers’ intentions of blowing the whistle and reporting the wrongdoings occurring in their institutions, in Indian context. An attempt has been made to identify the influencing factors of both internal and external whistleblowing intentions by using three different vignettes related with academic frauds.

Whistleblowers have been credited for uncovering financial scandals in companies globally, including Enron, Olympus Corporation, and WorldCom. Despite increasing support and incentives for whistleblowing, there generally remains reluctance to blow the whistle. Thus, the purpose of this study is to review: (1) the determinants of internal and external whistleblowing on accounting-related misconduct, (2) U.S. whistleblowing legislation on accounting-related misconduct and related research, and (3) the effects of whistleblowing on firms and whistleblowers. Within each area, suggestions for future research are offered.

The purpose of this study is to examine the key predictors of whistleblowing intention of accountants within the organization. By relying on the benefit-to-cost differential theory, this study examines the influence of professional skepticism, cognitive styles and perceived organizational support on whistleblowing intentions while controlling for the effect of some demographic variables on the estimated results. Further, the authors ascertain whether the threat of retaliation moderates the relationship between professional skepticism and whistleblowing intentions.

Data was obtained from professional accountants licensed by the Institute of Chartered Accountants, Ghana by means of self-administered questionnaires. The partial least square-structural equation modeling technique was used to test for the hypothesized relationships in this study.

The results of this study suggest the intention to report wrongdoing within the organization is influenced by individuals’ level of professional skepticism, cognitive style and the perception that they will have the backing of their organization in reporting wrongdoing. Moreover, the authors also find females and individuals who have advanced in age to have greater motivation to report wrongdoing in the organization.

This study contributes to whistleblowing literature by highlighting the effect of professional skepticism on whistleblowing intentions. Also, this study provides empirical support for the applicability of the benefit-to-cost differential theory to the whistleblowing literature.

This paper aims to reframe the whistleblowing process by examining the individual and situational factors that have been overlooked by prior studies. Ethical climate, public service motivation (PSM), organisation identification and psychological safety are inquired.

The present study sample was drawn from a population of Indonesian local governments located in east Java, Indonesia. Particularly, self-administered questionnaires were hand-distributed to the employees in the four local governments. Of 2,169 questionnaires distributed to the employees, 1,687 questionnaires were returned to the researcher. However, the researcher removed 33 returned questionnaires because of poor data quality, such as incomplete answers. Thus, only 1,654 questionnaires were analysed in this study.

The findings support the idea of an ethical climate that can encourage the individual to blow the whistle. However, its effect is indirect. The predictive power of ethical climate on the individual’s whistleblowing intentions depends on the meditating roles of PSM, psychological safety and organisation identification. Interestingly, the mediating effects of PSM, psychological safety and organisation identification are extremely acknowledged when individuals have an opportunity to choose internal or external disclosures.

This study produces a different approach to understanding people’s intentions to report any wrongdoings. This study is dissimilar from prior studies in terms of the theoretical paradigm and research design. Previous studies mostly used students as their experiments. In contrast, the current study recruited employees who work in local governments. This situation fundamentally affects the understanding of the impact of an ethical climate on the individual intention to blow the whistle.

Moral intensity is the degree of feeling we have about the consequences of moral choices, similar, for example, to those perceived for crimes, from petty larceny to murder. Moral intensity is thought to increase moral sensitivity and judgment. Because the accounting professions require members to respond to accounting fraud with more sensitivity and intensity, we examine this response in 220 professional accountants (mostly Certified Public Accountants) under a controlled experiment using two different cases. We examine the first three parts of the Rest (1986) model including ethical evaluation, judgment, and intention to act. We measure moral intensity in the accountant’s perception of overall harm and societal pressure. As in prior research, we find that the degree of moral intensity may be contextual. We find that the ethical evaluations may become affected by perceived overall harm, and whistleblowing intentions by perceived societal pressure. However, in both cases, the professional’s judgments are most affected by moral intensity. Consistent with prior research, whistleblowing intentions may involve many other mitigating variables, such as audit reporting or non-audit reporting limited by codes of conduct. These findings relate to the increasing attention paid by the SEC to finding accounting fraud.

This manuscript makes three important contributions to the existing literature. First, there are few studies in this area and Jones (1991) identifies that moral intensity is issue contingent; therefore, replication studies using different scenarios are needed. Second, Bailey, Scott, and Thoma (2010) have suggested that accounting ethics research has focused too narrowly on Component II of Rest’s Four-Component Model. None of the previous studies looked at all three steps in Rest’s Model; therefore, our manuscript provides an important contribution over the other previous studies. Third, our sample uses professionals and not students as surrogates for professionals.