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

Abstract

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.