| Description |
Research aim: This study aims to analyse the factors that influencethe whistleblowing behaviour of auditors in the public sector byemploying the Theory of Planned Behaviour.Design/ Methodology/ Approach: A survey involving 125 governmentauditors working in the auditor board in Bali, Indonesia isconducted. The data collected are analysed through StructuralEquation Modeling (SEM).Research findings: Results indicate that perceived behaviouralcontrol plays a significant role on the whistleblowing intention andbehaviour of the whistleblowers. However, their attitude towardswhistleblowing and their subjective norms are found to haveinsignificant effects on the whistleblowing intention. This study alsofinds a positive relationship between whistleblowing intention andwhistleblowing behaviour.Theoretical contribution/ Originality: Despite the vast literatureon whistleblowing behaviour, this phenomenon has not been wellresearchedin the context of Indonesia. In that regard, this studyhopes to fill the gap by investigating this issue from the Indonesiangovernment auditors’ perspective.Practitioner/ Policy implication: This research is expected to benefitthe regulators and audit firms that are striving to enhance the ethicalityof their auditors. In that regard, it also facilitates in protecting the country from abusive and corrupted practices which can cause lossesfor the country.Research limitation/ Implications: While whistleblowing behaviourmay be influenced by numerous factors, this study only considersthe individual factors. Hence, future research should incorporateorganisational, situational, and demographics factors in investigatingthe issue.Keywords: Auditor, Behaviour, Corruption, Fraud, WhistleblowingJEL Classification: M40 |