Moderating Role of Gender on the Relationship between Accountants’ Level of Moral Development and Their Whistleblowing Intentions
Prevalence of financial wrongdoings in recent years has had negative socioeconomic consequences and has eroded public trust. There are various strategies for curtailing these violations, one of the most effective of which is reporting of wrongdoings (whistleblowing). So far, various economic, psychological, and moral factors have been examined as determinants of whistleblowing intention. The purpose of the present research was to investigate the effect of accountants’ gender and moral reasoning on their whistleblowing intentions. This study was a survey conducted in 2020, and the statistical sample consisted of 385 accounting graduates working in public and private firms who were selected using using non-probabilistic sampling (sampling method available) . The required data were collected using a questionnaire and were analyzed using ordinary least squares. The results showed that moral reasoning has a significant effect on whistleblowing to internal and external authorities, and that gender moderates this relationship. These findings suggest the importance of considering demographic and psychological factors in strategies aimed at improving whistleblowing and deterring financial wrongdoings in organizations.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.