Modeling Accountant Whistleblowing Intentions: Applying the Theory of Planned Behavior and the Fraud Triangle

2016 ◽  
Vol 16 (1) ◽  
pp. 28-56 ◽  
Author(s):  
J. Owen Brown ◽  
Jerry Hays ◽  
Martin T. Stuebs
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Theory Development ◽  
Fraud Triangle ◽  
Accounting Fraud ◽  
Management Level ◽  
The Public ◽  
Attitudes And Perceptions ◽  
Material Accounting ◽  
Whistleblowing Intention

ABSTRACT Accounting fraud represents a severe threat to the public interest, and whistleblowing remains the most effective fraud discovery mechanism. In this research, we integrate the theory of planned behavior with the fraud triangle to organize prior whistleblowing literature and model the intention of professional accountants to blow the whistle on a material accounting fraud. The results, based on responses from 284 professional organizational accountants, support our theory development and indicate that attitudes and perceptions of control over whistleblowing are positively related to whistleblowing intention. In supplemental analyses, we also find that gender and management level are significantly associated with whistleblowing intent. Our results provide evidence for using our integrated theoretical model to explain and predict the reporting intention of corporate accountants. Findings should aid organizations and regulators seeking to improve corporate ethical culture and aid governance researchers in their understanding of the complex environmental and individual factors impacting whistleblowing intent.

A Psychological Process of Bureaucratic Whistleblowing: Applying the Theory of Planned Behavior

2021 ◽  
pp. 027507402110033
Author(s):  
Hongseok Lee ◽  
Minsung Michael Kang ◽  
Sun Young Kim
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Structural Equation ◽  
Structural Equation Models ◽  
Behavioral Control ◽  
Perceived Behavioral Control ◽  
Psychological Process ◽  
Public Employees ◽  
The Public ◽  
Using Data

Whistleblowing is a psychological process that involves the calculation of risks and benefits. While there exists a broad range of research on whistleblowing in the public sector, previous studies have not examined its entire process due to the limited focus on either whistleblowing intention or whistleblowing behavior. This study aims to fill this gap by applying the theory of planned behavior (TPB) to the whistleblowing context. Specifically, we examine how individual beliefs about the likely consequences of whistleblowing (attitude toward whistleblowing), others’ expectations about whistleblowing (subjective norm), and the capability of blowing the whistle (perceived behavioral control) influence public employees’ actual whistleblowing by way of their intention to report wrongdoings. A series of structural equation models are tested using data from the 2010 Merit Principles Survey. The findings show that the more the employees perceive that the consequences of whistleblowing are important, the more the key referents support whistleblowing, and the more the protections for whistleblowers are available, the more likely are their intentions to disclose wrongdoings and then actually engage in whistleblowing behavior. We conduct additional analyses for internal and external whistleblowers separately and find that there are both meaningful similarities and differences between the two groups. This study provides support for the validity of TPB as a theoretical framework for better understanding and explicating the psychological process of bureaucratic whistleblowing.

scholarly journals Value of Aspect Differences Towards Theory of Planned Behavior Between Hospital Personnels of a Private Hospital in Mataram

2019 ◽  
Vol 34 (3) ◽  
pp. 148-162
Author(s):  
Nadia Sutanto ◽  
Made Aswina Putra
Keyword(s):  
Theory Of Planned Behavior ◽  
Comparative Study ◽  
Planned Behavior ◽  
Medical Staff ◽  
Positive Attitude ◽  
Private Hospital ◽  
Subjective Norms ◽  
Research Results ◽  
The Public ◽  
The Subject

Medical staffs are considered to be people who should be able to set an example to the public, concerning the way life should be lived. The design of this research was that of a comparative study model, which compared aspects of the Theory of Planned Behavior from three groups of medical staff subjects. The research was aimed at providing a basic picture of the obesity of the medical staff in a private hospital in Mataram, West Nusa Tenggara, Indonesia. Besides this, it also searched for differences in perceptions, based upon the Theory of Planned Behavior. The research results indicated that, of the aspects of Theory of Planned Behavior, it was only those of Intention, Subjective Norms, and Attitudes Toward Behavior, which showed any differences between the subject groups, that is, the groups of those suffering obesity demonstrated an intention to perform, and a positive attitude towards, behavior aimed at reducing bodily weight.

scholarly journals Predicting intention to receive COVID-19 vaccine among the general population using the health belief model and the theory of planned behavior model

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Liora Shmueli
Keyword(s):  
Theory Of Planned Behavior ◽  
Influenza Vaccine ◽  
Health Belief Model ◽  
Planned Behavior ◽  
Health Belief ◽  
The Public ◽  
Health Related ◽  
Belief Model ◽  
To Receive ◽  
The Health Belief Model

Abstract Background This study aim to explore the intentions, motivators and barriers of the general public to vaccinate against COVID-19, using both the Health Belief Model (HBM) and the Theory of Planned Behavior (TPB) model. Methods An online survey was conducted among Israeli adults aged 18 years and older from May 24 to June 24, 2020. The survey included socio-demographic and health-related questions, questions related to HBM and TPB dimensions, and intention to receive a COVID-19 vaccine. Associations between questionnaire variables and COVID-19 vaccination intention were assessed by univariate and multivariate analyses. Results Eighty percent of 398 eligible respondents stated their willingness to receive COVID-19 vaccine. A unified model including HBM and TPB predictor variables as well as demographic and health-related factors, proved to be a powerful predictor of intention to receive COVID-19 vaccine, explaining 78% of the variance (adjusted R squared = 0.78). Men (OR = 4.35, 95% CI 1.58–11.93), educated respondents (OR = 3.54, 95% CI 1.44–8.67) and respondents who had received the seasonal influenza vaccine in the previous year (OR = 3.31, 95% CI 1.22–9.00) stated higher intention to receive COVID-19 vaccine. Participants were more likely to be willing to get vaccinated if they reported higher levels of perceived benefits of COVID-19 vaccine (OR = 4.49, 95% CI 2.79–7.22), of perceived severity of COVID-19 infection (OR = 2.36, 95% CI 1.58–3.51) and of cues to action (OR = 1.99, 95% CI 1.38–2.87), according to HBM, and if they reported higher levels of subjective norms (OR = 3.04, 95% CI 2.15–4.30) and self-efficacy (OR = 2.05, 95% CI 1.54–2.72) according to TPB. Although half of the respondents reported they had not received influenza vaccine last year, 40% of them intended to receive influenza vaccine in the coming winter and 66% of them intended to receive COVID-19 vaccine. Conclusions Providing data on the public perspective and predicting intention for COVID-19 vaccination using HBM and TPB is important for health policy makers and healthcare providers and can help better guide compliance as the COVID-19 vaccine becomes available to the public.

scholarly journals Car use reduction: a matter of reasoned calculus, morality or habit? An integrative perspective

2019 ◽  
Vol 21 (2) ◽  
pp. 44-53
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Urban Space ◽  
Travel Demand ◽  
Theory Development ◽  
Perceived Behavioral Control ◽  
Activation Model ◽  
Travel Demand Management ◽  
Car Use ◽  
Car Transportation

Car transportation has many benefits, yet it also generates problems such as noise and air pollution, loss of urban space, traffic jams and contributes significantly to global warming. Three approaches for explaining car use behavior and intentions to reduce it are often used in the transportation literature, namely a rational choice (e.g. theory of planned behavior), a morality-based (e.g. norm activation model) and a habit-based approach. While there were studies that investigated their comparative power, there were relatively few attempts to integrate these different perspectives in a single theoretical model. The present study proposes an integrated model of the theory of planned behavior, the norm activation model and the concept of habits to predict drivers’ intentions to reduce their car use, and tests this model on a sample of Romanian drivers (N = 140). Results show that the model performed better than the theory of planned behavior, the norm activation model or a combination of the two and that all variables in the model predicted (directly or indirectly) behavioral intentions to reduce car transportation. The strongest predictors were perceived behavioral control, personal norms and car use related habits. The results contribute to theory development and provide a conceptual framework, which can inform the development of future travel demand management solutions.

scholarly journals Application of The Theory of Planned Behavior to Generation Z and Higher Education

2021 ◽  
Vol 10 (3) ◽  
Author(s):  
Jessica Stamp ◽  
Dionne Clemons
Keyword(s):  
Higher Education ◽  
Theory Of Planned Behavior ◽  
Public Relations ◽  
Planned Behavior ◽  
Theoretical Work ◽  
The Public ◽  
Marketing Education ◽  
Generation Z ◽  
Education Psychology ◽  
And Behavior

The research reported in the present paper focuses on the application of the public relations function of messaging to the higher education sector. The study draws on relevant perspectives from marketing, education, psychology, and the study of Generation Z. The Theory of Planned Behavior (Ajzen, 1988) serves as the conceptual framework for this research. The homepages of the top twenty small colleges and universities, identified by College Consensus, are scrutinized using Content Analyzes. The results suggest that the values and behavior of Generation Z are not fully covered on each homepage analyzed; however, there is an understanding that such messaging is needed. This review calls for further theoretical work on the implementation of the Theory of Planned Behavior and reveals considerations for the virtual future of marketing for higher education.

Study of Whistleblowing Intention of Independent Auditors about misconduct: An Application of Theory of Planned Behavior

2020 ◽  
Vol 4 (8) ◽  
pp. 63-91
Author(s):  
Mohammad Kashanipour ◽  
Gholamreza Karami ◽  
Hossein Khanifar ◽  
Keyvan Shabani ◽  
◽  
...  
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Independent Auditors ◽  
Whistleblowing Intention
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