Whistleblowing judgment as mediator to the influence of whistleblowing intention in universities

• Intan Salwani Mohamed, Kristine Belaja Accounting Research Institute & Faculty of Accountancy Universiti Teknologi MARA 40450 Shah Alam, Selangor, Malaysia

Palabras clave: Fraud, Public, Universities, Judgment.

Resumen

Based on the Theory of Reasoned Action as its underlying theory, the present study attempts to investigate the role of whistleblowing judgment as a mediating factor to the influence of whistleblowing intentions among the tested factors. Findings from the study showed that whistleblowing judgment only has a mediating effect towards relativism and idealism in influencing whistleblowing intention. In conclusion, ethics training can aid individuals to make ethical choices when met with ethical dilemmas.