The moderating role of perceived organisational support in breaking the silence of public accountants

Alleyne, P., Hudaib, M. and Haniffa, R. (2018) The moderating role of perceived organisational support in breaking the silence of public accountants. Journal of Business Ethics, 147(3), pp. 509-527. (doi: 10.1007/s10551-015-2946-0)

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.

• Item Type: Articles
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Hudaib, Dr Mohammad
• Authors: Alleyne, P., Hudaib, M., and Haniffa, R.
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Journal Name: Journal of Business Ethics
• Publisher: Springer
• ISSN: 0167-4544
• ISSN (Online): 1573-0697
• Published Online: 20 November 2015
• Copyright Holders: Copyright © 2015 Springer Science+Business Media
• First Published: First published in Journal of Business Ethics 147(3):509-527
• Publisher Policy: Reproduced in accordance with the publisher copyright policy