(function(doc, html, url) { var widget = doc.createElement("div"); widget.innerHTML = html; var script = doc.currentScript; // e = a.currentScript; if (!script) { var scripts = doc.scripts; for (var i = 0; i < scripts.length; ++i) { script = scripts[i]; if (script.src && script.src.indexOf(url) != -1) break; } } script.parentElement.replaceChild(widget, script); }(document, '

Ethical Awareness, Ethical Judgment and Whistleblowing

What is it about?

This study aims to examine the ethical decision making (EDM) model proposed by Schwartz (J Bus Ethics, doi: 10.1007/s10551-015-2886-8, 2016), where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness (EAW) and ethical judgment (EJW) as well as there is a mediation–moderation due to emotion (EMT) and perceived moral intensity (PMI) of auditors.

Why is it important?

The result of multigroup analysis shows that emotion (EMT) can mediate the relationship between EAW and EJW. The nature of this relationship is more complex and then tested by adding moderating variables using consistent partial least squares approach. We found that EMT and PMI can improve the relationship between ethical judgments and whistleblowing intentions.

Read more on Kudos…
The following have contributed to this page:
Hengky Latan
' ,"url"));