外聘审计师的举报意向:霍夫斯泰德文化维度理论的应用

Fred Kwasi Anokye, Samuel Nana Yaw Simpson, Godfred Mathew Yaw Owusu, Teddy Ossei Kwakye
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引用次数: 0

摘要

本文旨在研究外部审计师的举报意向以及影响其举报意向的因素。设计/方法/途径本文采用调查方法,收集了来自持牌私营审计公司的 339 名外部审计师的数据。研究结果表明,外部审计师更倾向于揭发不法行为,而且与外部渠道相比,他们更愿意通过内部渠道举报不法行为。研究还发现,不确定性规避、男性气质和长期取向是举报意愿的良好预测因素。原创性/价值从理论上讲,本研究首次从非洲的视角为霍夫斯泰德的文化维度理论在举报论述中个人层面的适用性提供了实证支持。
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Whistleblowing intentions of external auditors: an application of Hofstede’s cultural dimensions theory

Purpose

The purpose of this paper is to investigate the whistleblowing intentions of external auditors and the factors that influence their intentions.

Design/methodology/approach

Using the survey methodology, data was collected from 339 external auditors from licensed private audit firms. The partial least squares structural equation modelling technique was used to analyse the data.

Findings

The results indicate that external auditors have a greater propensity to blow the whistle on wrongdoings and they prefer to report wrongdoings using internal channels than external channels. The study further found uncertainty avoidance, masculinity and long-term orientation to be good predictors of whistleblowing intentions.

Practical implications

The findings have practical implications for human resource practitioners who seek to foster job synergy and encourage the reporting of wrongdoings. Also, it has useful implications for policymakers who seek to enhance whistleblowing activities.

Originality/value

Theoretically, this study is among the first to provide empirical support for the applicability of Hofstede’s cultural dimensions theory at the individual level within the whistleblowing discourse from an African perspective.

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来源期刊
CiteScore
4.40
自引率
11.10%
发文量
67
期刊介绍: The International Journal of Ethics and Systems (formerly named Humanomics, the International Journal of Systems and Ethics) is a multidisciplinary journal publishing peer review research on issues of ethics and morality affecting socio-scientific systems in epistemological perspectives. The journal covers diverse areas of a socio-scientific nature. The focus is on disseminating the theory and practice of morality and ethics as a system-oriented study defined by inter-causality between critical variables of given problems.
期刊最新文献
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