The Moderating Role of Perceived Organisational Support in Breaking the Silence of Public Accountants

Philmore Alleyne (), Mohammad Hudaib () and Roszaini Haniffa ()
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Philmore Alleyne: University of the West Indies
Mohammad Hudaib: University of Glasgow
Roszaini Haniffa: Heriot-Watt University

Journal of Business Ethics, 2018, vol. 147, issue 3, No 3, 509-527

Abstract: Abstract 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.

Keywords: Whistle-blowing; Audit firms; Individual-level antecedents; Perceived organisational support; Auditors; Public accountants; Barbados (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (7)

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DOI: 10.1007/s10551-015-2946-0

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