The influence of individual, team and contextual factors on external auditors' whistle-blowing intentions in Barbados. Towards the development of a conceptual model of external auditors' whistle-blowing intentions.

摘要

Following the collapse of Arthur Andersen in the Enron debacle, whistle-blowingudwithin audit firms has taken on greater importance. Given the profession's requirementsudto be confidential, independent and to act in the public's interest, there is a need for a model that addresses auditors' whistle-blowing intentions. This thesis presents audconceptual model on whistle-blowing intentions among external auditors, whereudindividual-led antecedents influence whistle-blowing intentions, but are moderated byudisomorphic and issue-specific factors.udSurvey questionnaires were administered to 226 external auditors, and 18udindividual interviews as well as 2 focus groups were conducted in Barbados. Resultsudindicated that individual antecedents (attitudes, perceived behavioural control,udindependence commitment, personal responsibility for reporting, and personal cost ofudreporting) were significantly related to internal whistle-blowing, but only perceivedudbehavioural control was significantly related to external whistle-blowing. Partialudsupport was found for the moderating effects of perceived organizational support,udmoral intensity, team norms and group cohesion on the relationships between theudmajority of the independent variables (attitudes, perceived behavioural control,udindependence commitment, personal responsibility for reporting and personal cost ofudreporting) and internal whistle-blowing. However, partial support was found for theudmoderating effects of perceived organizational support, moral intensity, team normsudiiiudand group cohesion on the relationships between fewer independent variables andudexternal whistle-blowing.udOverall, respondents preferred anonymous internal channels of reporting, andudshowed a general reluctance to report externally. The presence of an open-door policy,udethics partners, hotline, on-going training and clearly defined policies could encourageudwhistle-blowing. Further implications for research and practice are discussed.