Ethical Climate, Seriousness of Wrongdoing, Personal Characteristics and Whistleblowing-Intention

Christy, Tabeta and Utami, Intiyas (2020) Ethical Climate, Seriousness of Wrongdoing, Personal Characteristics and Whistleblowing-Intention. In: ICFF 2019, 13-14 August 2019, Bali, Indonesia.

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Abstract

Whistleblowing is an anti-fraud strategy that is expected to be able to prevent fraud in various organizations. The effectiveness of whistleblowing can be influenced by organizational factors (ethical climate), situational factors (seriousness of wrongdoing) and individual factors (personality characteristics). This study aims to examine the causality relationship regarding ethical climate, seriousness of wrongdoing and personality characteristics towards the intention to conduct whistleblowing. The design in this study is by carrying out laboratory experiments between subjects with 2 × 2 factorial design on 93 subjects of Accounting Study Program from two universities in Surabaya and Yogyakarta, Indonesia. The results of this study indicate that the ethical climate affects whistleblowing-intention. The results of this study also show that the seriousness of wrongdoing affects whistleblowing-intention. Individual factor namely personality characteristics also influences whistleblowing-intention.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: ethical climate seriousness of wrongdoing personality characteristics whistleblowing intention
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 18 Mar 2021 12:27
Last Modified: 18 Mar 2021 12:27
URI: https://eprints.eudl.eu/id/eprint/1714

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