Does Moral Intensity Affect the Whistleblowing Intentions?
Journal Title: iRASD Journal of Management - Year 2020, Vol 2, Issue 2
Abstract
The present study investigates the nexus between whistle-blowing triangle having components like Pressure/Financial Incentives, Opportunity, rationalization, and whistle-blowing intentions by focusing the moral intensity playing a moderating role in the Pakistani context to enhance the body of information on this subject by giving observational demonstrate. The sample in this research is taken from the Karachi Stock Exchange of Pakistan registered audit firms. PLS-PM method-based analysis results found a significant relationship between whistle-blowing triangle components, whistle-blowing intentions, and moral intensity. We found that the most significant predictor of the auditor’s intentions to report the wrongdoing in Pakistan is an opportunity. Pressure/Financial Incentives and rationalization, the other components of the whistle-blowing triangle, also play a vital role in assisting the auditor’s whistle-blowing intentions. These investigation findings proposed that an opportunity is the priority factor for enhancing the auditor’s whistle-blowing intentions in Pakistan. Our results also concluded that the moral intensity significantly and positively moderates this relation among the whistle-blowing triangle and intentions to report the wrongdoing. This study also provides insights to the society in better understanding the whistle-blowing concept, an issue neglected by society.
Authors and Affiliations
Waseem Yousaf, Raheel Jamil
Keywords
Related Articles
- EP ID EP692878
- DOI 10.52131/jom.2020.0202.0019
- Views 168
- Downloads 0
Reviving Fish Wealth in Oman Through Underwater Technology
This electronic paper looks to revive fish wealth through underwater technology in finding a suitable and efficient way of fishing and marine wealth, which involves a feasibility study after critical thinking, research i...
The Effect of Health Infrastructure, Adult Literacy, and Household Characteristics on Antenatal Care (ANC) Coverage in Punjab (Pakistan)
Objective: The present study is a cross district analysis of the effect of health infrastructure, adult literacy, and household characteristics on antenatal care (ANC) use in Punjab (Pakistan). Data and Methodology: The...
Burnout Among Business Students and Its Impact On Academic Performance
Purpose: This research aims to check the impact of burnout among with Work Load and Stress on the Academic Performance of the university and, thus, the ways to cope with burnout and then get maximum academic performance....
The Impacts of Total Quality Management, Human Resource Management, and Agility in Business on Firms Financial Performance: Moderating Role of Emerging Business Competition
The current study explores the nexus of total quality management, human resource management, Agility in business, and firms’ financial performance. The current study's objective also investigates the moderating impact of...
The Impact of Personal Traits of the Consumers on their Impulsive Buying Behavior of Pakistan
Impulsive buying is considered most idiosyncratic and persistence phenomena of consumer lifestyle and also get the intentions of the consumers nowadays. Thus, the aim of the current study is to examine the role of person...