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

Philmore Alleyne, Mohammad Hudaib, Roszaini Haniffa

Research output: Contribution to journalArticle

14 Citations (Scopus)

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.
Original languageEnglish
Pages (from-to)509-527
Number of pages19
JournalJournal of Business Ethics
Volume147
Issue number3
Early online date20 Nov 2015
DOIs
Publication statusPublished - Feb 2018

Keywords

  • Whistle-blowing
  • Audit firms
  • Individual-level antecedents
  • Perceived organisational support
  • Auditors
  • Public accountants
  • Barbados

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