Exploring the Motivation behind Leakage of Internal Audit Reports (Whistle Blowing) in the Public Sector in Kenya

Charles Kamau, Samuel Nduati Kariuki and David Nandasaba Musuya

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2017, vol. 7, issue 3, 48-57

Abstract: The objective of this study was to explore the various motivators behind leakage of internal audit reports in public sector in Kenya. Leakage of information was considered as a mild act of whistleblowing. This study made use of primary data obtained from 23 internal auditors randomly selected from the public sector. The relevant data was analyzed using descriptive statistics and also subjected to Pearson coefficient of correlation and multiple linear regression analysis techniques. The results obtained by the study indicate that there was a significant influence of staff dissatisfaction, compensation, reporting structures, policy framework, public protection and personal conviction on information leakage in the public sector in Kenya. However, reputation, management commitment and accountability enforcement were found to be insignificant motivators behind information leakage.

Keywords: Information leakage; whistleblowing; internal audit reports; public sector (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:7:y:2017:i:3:p:48-57

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