Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects

  • Hengky Latan
  • Christian M. Ringle
  • Charbel Jose Chiappetta Jabbour


Our study contributes by providing new insights into the relationship between the individual levels of the antecedents and how the intention of whistleblowing is moderated by perceived organizational support (POS), team norms (TNs), and perceived moral intensity (PMI). In this paper, we argue that the intention of both internal and external whistleblowing depends on the individual-level antecedents [attitudes toward whistleblowing, perceived behavioral control, independence commitment, personal responsibility for reporting, and personal cost of reporting (PCR)] and is moderated by POS, TNs, and PMI. The findings confirm our predictions. Data were collected using an online survey on 256 Indonesian public accountants who worked in the audit firm affiliated with the Big 4 and non-Big 4. The results support the argument that all the antecedents of individual levels can improve the auditors’ intention to blow the whistle (internally and externally). The nature of the relationship is more complex than analysis by adding moderating variables using the Partial Least Squares-Structural Equation Modeling approach. We found that POS, TNs, and PMI can partially improve the relationship between the individual-level antecedents and whistleblowing intentions. These findings indicate that the POS, TNs, and PMI are a mechanism or that attribute is important in controlling behavior.


Whistleblowing Audit firms Individual-level antecedents Perceived organizational support Team norms Perceived moral intensity 



This article uses the statistical software SmartPLS 3 (http://www.smartpls.com). Ringle acknowledges a financial interest in SmartPLS.


The author(s) received no financial support for the research, authorship, and/or publication of this article.

Compliance with Ethical Standards

Conflict of Interest

The authors declare that they have no conflict of interest.

Ethical Approval

This article does not contain any studies with human participants or animals performed by any of the authors.

Informed Consent

We aware of the contents and consent to the use of our names as an author of manuscript entitled “Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects.”


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Copyright information

© Springer Science+Business Media Dordrecht 2016

Authors and Affiliations

  • Hengky Latan
    • 1
  • Christian M. Ringle
    • 2
    • 4
  • Charbel Jose Chiappetta Jabbour
    • 3
  1. 1.Department of Accounting, Faculty of Economics and BusinessUniversitas DiponegoroSemarangIndonesia
  2. 2.Hamburg University of Technology (TUHH)HamburgGermany
  3. 3.Stirling Management School, Centre for Advanced Management Education (CAME)University of StirlingStirlingScotland, UK
  4. 4.Faculty of Business and LawUniversity of NewcastleCallaghanAustralia

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