The Moderating Role of PerceivedOrganisational Support in Breaking the Silence of Public Accountants

This paper reports the results of a survey with public accountants in Barbados on their intention to report a superior’s unethical behaviour. Specifically, it investigates to what extent perceived organisational support (POS) in audit organisations would moderate Barbadian public accountants’ intent...

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Bibliographic Details
Authors: Alleyne, Philmore (Author) ; Hudaib, Mohammad (Author) ; Haniffa, Roszaini (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 2018
In: Journal of business ethics
Year: 2018, Volume: 147, Issue: 3, Pages: 509-527
Further subjects:B Barbados
B Individual-level antecedents
B Audit firms
B Whistle-blowing
B Public accountants
B Auditors
B Perceived organisational support
Online Access: Presumably Free Access
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Summary:This paper reports the results of a survey with public accountants in Barbados on their intention to report a superior’s unethical behaviour. Specifically, it investigates to what extent perceived organisational support (POS) in audit organisations would moderate Barbadian public accountants’ intentions to blow the whistle internally and externally. Results indicate that internal whistle-blowing intentions are significantly influenced by all five individual antecedents (attitudes, perceived behavioural control, independence commitment, personal responsibility for reporting and personal cost of reporting), and the influence of the antecedents is intensified when the level of POS is high. However, further results indicate that external whistle-blowing intentions are significantly influenced by only three individual-level antecedents viz. attitudes, perceived behavioural control and personal cost of reporting, and their influence is intensified when the level of POS is low. The results suggest that POS is an important mechanism for controlling behaviour.
ISSN:1573-0697
Contains:Enthalten in: Journal of business ethics
Persistent identifiers:DOI: 10.1007/s10551-015-2946-0