Whistleblowing by auditors: the role of professional commitment and independence commitment

2020 ◽  
Vol 35 (8) ◽  
pp. 1033-1055
Author(s):  
Tuan Mastiniwati Tuan Mansor ◽  
Akmalia Mohamad Ariff ◽  
Hafiza Aishah Hashim

Purpose Despite various regulatory frameworks to combat unethical conduct, fraud and corruption remain alarmingly high. While whistleblowing is an important mechanism to identify and prevent unethical conduct, there is a lack of empirical studies on this issue in the Malaysian context, especially whistleblowing within the audit firms. Therefore, the purpose of this paper is to examine the whistleblowing intention of external auditors in Malaysia and the factors influencing this intention. Design/methodology/approach Data were collected using a structured questionnaire that was sent by post to external auditors throughout Malaysia. Participants were selected using a convenience non-probability sampling technique. A total of 274 responses were analyzed. SmartPLS version 3.2.8 was used for the analysis. Findings Professional commitment and independence commitment had a positive influence on whistleblowing intention, supporting the argument that professional factors can increase the intention of the external auditors to whistleblow. Perceived behavioural control had a positive relationship with whistleblowing intention, while there is no evidence to indicate that attitude and subjective norms influence whistleblowing intention. Originality/value This study explored whistleblowing among external auditors in Malaysia by focussing on the professional factors of professional commitment and independence commitment, which were hypothesized to be key factors in intention to whistleblow. These factors were incorporated with a multi-component of attitude, subjective norms and perceived behavioural control, which were derived from the theory of planned behaviour. The findings have implications for the auditing profession because they provide a better understanding of the factors that influence the whistleblowing intention of external auditors.

2016 ◽  
Vol 7 (1) ◽  
pp. 120-132 ◽  
Author(s):  
Norazah Mohd Suki ◽  
Abang Sulaiman Abang Salleh

Purpose – The purpose of this study is to examine the influence of Halal image, attitude, subjective norm and perceived behavioural control on consumer behavioural intention to patronize Halal stores in Malaysia. Design/methodology/approach – A self-administered questionnaire was disseminated to members of the general public in Kuching, the main city of Sarawak, Malaysia, via a convenient sampling technique. In total, 548 valid samples were usable for data analysis. Correlation analysis was used to test the model. Findings – Empirical results revealed that consumers’ intention to patronize Halal stores is influenced by attitude, perceived behavioural control, subjective norm and Halal image. Muslim consumers develop a favourable attitude towards stores that display a Halal image, are pleased to know that each item available in these stores is a confirmed Halal product and decide to re-patronize those stores in their practice of Islamic teachings. Practical implications – Marketing managers should focus on developing a positive image of their stores to attract Muslim consumers. For foreign companies, this means that managements should be respectful of the Shariah law in their business transactions and create an image of their brands which is in accordance with Halal requirements to increase the confidence among Muslim customers to patronize their products and stores. Originality/value – The main theoretical contribution relates to the inclusion of the halal image dimension as a variable in the matter of consumer intention to patronize Halal stores in Malaysia.


2017 ◽  
Vol 23 (5) ◽  
pp. 752-768 ◽  
Author(s):  
Antonio Aragon-Sanchez ◽  
Samuel Baixauli-Soler ◽  
Antonio Jose Carrasco-Hernandez

Purpose Based on the theory of planned behaviour and the resource-based perspective, the purpose of this paper is to provide a well-supported explanation of how access to resources, defined as those controlled by the family context and not necessarily controlled by the student, changes attitudes, subjective norms and perceived control and, consequently, the entrepreneurial intentions of secondary students. Design/methodology/approach In contrast to traditional research methodologies, this study used a different approach based on primary survey data collected from secondary students to study future entrepreneurial intentions. Structural equation models were used in the empirical analysis. Findings Secondary students with more access to resources – financial and human capital – have stronger entrepreneurial intentions because they have more favourable attitudes and subjective norms, and greater perceived behavioural control. This study finds that cultural capital has no significant impact on entrepreneurial intention. Practical implications Key policy actions should increase access to resources for young people. Originality/value This study shows that the effect of access to resources on entrepreneurial intention is mediated by attitudes, social norms and perceived behavioural control. The results suggest that the relationship between access to resources and entrepreneurial intentions is more complex and nuanced than previously thought.


2019 ◽  
Vol 122 (1) ◽  
pp. 181-197
Author(s):  
Abhinand Thaivalappil ◽  
Andrew Papadopoulos ◽  
Ian Young

Purpose The purpose of this paper is to apply the theory of planned behaviour (TPB) to determine which psychosocial factors are predictors of older adults’ safe food storage practices at home. Design/methodology/approach An online structured questionnaire was developed and administered to older adults (60+). Two behavioural intention outcomes were investigated: thawing meats safely and storing leftovers within recommended guidelines. The survey instrument measured socio-demographic and TPB variables: attitudes, subjective norms, perceived behavioural control and intentions. A measure of self-reported habitual behaviour was also recorded and used to determine whether past practice influenced behavioural intentions. Findings Respondents (n=78) demonstrated good intentions to safely defrost meats and store leftovers. The models accounted for 41 and 48 per cent of the variance in intentions to perform safe storage behaviours. Attitudes and subjective norms were predictors of intentions to safely thaw meats. Habitual behaviour was a significant predictor of behavioural intentions to safely store leftovers. Perceived behavioural control was a significant predictor of intentions to thaw meats and store leftovers. Research limitations/implications The sample size was small, and results are to be interpreted with caution. Practical implications The results indicate that theory-based solutions to solving food safety among consumers may be a feasible strategy. Originality/value The study is the first of its kind to apply the TPB to this consumer group.


2019 ◽  
Vol 13 (4) ◽  
pp. 507-524 ◽  
Author(s):  
Harriman Samuel Saragih ◽  
Peter Jonathan

Purpose Indonesians are known for their unique behaviour and willingness to travel abroad for healthcare treatments. More than half of the healthcare “tourists” who travel to Malaysia come from Indonesia, followed in numbers by those in India, Japan, and China, Libya, the UK, Australia, USA, Bangladesh and the Philippines. Malaysia is also geographically located near two Indonesian main islands, i.e. North Sumatera and North Kalimantan. These reasons contribute to making Indonesia one of the most productive healthcare consumers in Malaysia. This study aims to examine these Indonesian consumers’ through the use of behavioural lenses to examine their medical tourism experiences in Malaysia, its neighbouring country. Design/methodology/approach The theory of planned behaviour is used as the basis of these analyses and hypotheses development. In total, 7 variables and 18 indicators that built both the exogenous and endogenous variables were developed from previous literature. Through a purposive sampling technique, the authors collected 200 samples of individuals where each respondent must at least have been to Malaysia once for medical treatments related to a general check-up, cardiovascular, cancer, orthopaedics, nervous systems or dental problems. A partial least squares – structural equation modelling analysis was carried out to examine both the measurement model and the structural model. Findings Behavioural belief positively affects the attitude of Indonesian patients and their intentions to visit Malaysia for medical treatment, i.e. attitude, subjective norms and perceived behavioural control. Results show that as individuals, Indonesians have a strong belief that undergoing medical treatment in Malaysia will be more favourable than having that same medical treatment in Indonesia. The study also shows that people who are considered important to patients, e.g. family members or relatives, significantly influence their intention to visit Malaysian medical institutions. The authors also found that patients’ resources and capabilities – e.g. financial strength, supporting infrastructures and time availability – are essential factors for Indonesian patients to choose medical tourism and to visit Malaysia as their venue for medical services. Research limitations/implications The results of this study are consistent with the previous research, which has shown that attitude, subjective norms and perceived behavioural control positively affect visit intention. The results also suggest new interesting theoretical findings that Indonesia’s medical tourist intention to visit Malaysia is most strongly caused by subjective norms followed by individual attitudes and perceived behavioural control, all reasons that are identical to Japanese medical tourists’ visiting South Korea for similar purposes. Indeed, there are similar behavioural practices and beliefs among both Indonesian and Japanese medical tourists, despite the gap existing in these two countries’ economies. Practical implications The study proposes two managerial implications using its findings. First, this study can be a basis for the Malaysian medical tourism business to better understand Indonesian medical tourists’ behaviour when visiting their country. The study explicitly suggests that it is both collective and individual beliefs that drive Indonesian patients, who have the sufficient resources, to visit Malaysia because of better quality and affordability available there compared to Indonesian medical services. Second, this study raises a fundamental question about Indonesian stakeholders in the medical industry. In the near future, this type of medical tourism behaviour will, without a doubt, affect the Indonesian economy at large. Originality/value The contributions of this study are twofold. First, compared to previous studies that focussed specifically on the developed countries, this study focusses on Indonesian consumers’ point of view as an emerging country towards Malaysia’s medical tourism business. Second, this study provides quantifiable insights on the Indonesia-Malaysia medical tourism phenomenon, which previously has been frequently discussed, but only using a qualitative exploratory approach.


2017 ◽  
Vol 2 (1) ◽  
pp. 029
Author(s):  
Ayu Afsari ◽  
Any Suryantini ◽  
Jangkung Handoyo Mulyo

Halal label was not only related to substances forbidden for a particular religion, but was also associated with many other important things. The talk about halal label issue also meant a talk about health and hygiene. This research aimed to determine the learning level of consumer of the concept of halal-labeled snack; to know how to influence learning, attitudes, subjective norms, perceived behavioural control, and the prices on consumer behaviour of packaged halal-labeled snack, either partially or simultaneously. The effect was determined using a multiple linear regression analysis. Data were collected through compiled structured questionnaires based on certain indicators addressed to 100 respondents. The sampling technique used in this study was a convenience sampling technique, where the sample was selected from members of the population willing to become respondents. The choice of location was determined intentionally (purposive). Attitude scale used was Likert scale, and scale variable used was interval scale. The results showed that the consumer learning level on a basic concept of halal contained in a halal label was very high. This was proven with the results of the interpretation of a score interval, i.e. 88.12%. Consumer behaviour towards snacks in packaging labeled halal simultaneously was influenced by learning, attitudes, subjective norms, perceived behavioural control, and price, while attitude and price influenced partially.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mercedes Villanueva-Flores ◽  
Mirta Diaz-Fernandez ◽  
Dara Hernandez-Roque ◽  
Marloes van Engen

Purpose This study aims to examine whether the psychological capital of male and female university students explains the intention to undertake entrepreneurism. Following Ajzen’s theory of planned behaviour, the aim was to study whether perceived behavioural control and subjective norms influence entrepreneurial intention and if subjective norms moderate established relationships, in both genders. Design/methodology/approach Structural equation modelling and analysis of variance was applied to test the hypotheses amongst students at a Spanish university. Findings The results showed that gender differences in psychological capital, in perceived behavioural control and in subjective norms existed between the male and female population, which explain gender differences in entrepreneurial intention. Similarly, subjective norms acted as a moderator in the relationship between psychological capital, the perceived behavioural control and entrepreneurial intention, with the moderating impact being higher on the female population. Practical implications The results obtained in this paper indicate that developing perceived behavioural control and the psychological capital of university students in training programmes of male and female students helps to promote their entrepreneurial intention. Similarly, the results suggest that building a support network, for instance of family and groups of friends is key to fostering entrepreneurial intention, particularly for women. Originality/value Entrepreneurship is key to the successful employability of current and future generations in the labour market. This study examined key antecedents of student’s entrepreneurial intention and how these are gendered. For both men and women (investing in) psychological capital is important. Informal social support was shown to play a key role in women’s entrepreneurial intention.


2019 ◽  
Vol 31 (6) ◽  
pp. 2509-2525 ◽  
Author(s):  
Hossein G.T. Olya ◽  
Pourya Bagheri ◽  
Mustafa Tümer

Purpose This study aims to present a unique perspective on the application of the theory of planned behaviour (TPB) in the context of the green lodging industry via configurational modelling of three TPB dimensions in formulating hotel visitors’ behavioural responses. Attitude towards behaviour, subjective norms and perceived behavioural control are the three indicators of TPB used to predict guests’ continued intention to use and recommend green hotels on Cyprus, a Mediterranean island with a fragile ecological system. Design/methodology/approach A questionnaire-based survey is used to evaluate the study’s objectives. A total of 320 guests of green hotels were approached between June and July 2017 and invited to participate. Among them, 260 valid cases were obtained and used for data analysis. The structural model was tested using structural equation modelling (SEM), the configurational model was assessed using the fuzzy-set qualitative comparative analysis (fsQCA) and the necessary predictor was evaluated using the necessary condition analysis (NCA). Findings The SEM results revealed that attitudes regarding behaviour increased the continued intention to visit and recommend green hotels. Similarly, subjective norms enhanced the guests’ desired behavioural responses. Perceived behavioural control boosted their continued intention to visit, but this was insufficient for predicting green hotel guests’ intention to recommend. The fsQCA results indicated that two causal models explained the conditions of both high and low levels of behavioural responses. The NCA results showed that attitude towards behaviour was the only necessary condition of the two expected behavioural responses. Originality/value Several previous studies have tried to modify, decompose or merge the TPB to provide theoretical support for proposed conceptual models indicating visitors’ behaviours. Beyond such attempts, pragmatic analytical approaches (e.g. set-theoretic method) should be applied to present a comprehensive perspective on the association of TPB indicators in decoding the complexity of customers’ behaviours. To the best of the authors’ knowledge, this study is among the first in hospitality research to use three TPB indicators and three analytical approaches to extend the knowledge of guests’ behaviours related to green hotels.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Maqsood Hussain Bhutto ◽  
Beenish Tariq ◽  
Sarwar Azhar ◽  
Khalid Ahmed ◽  
Faiz Muhammad Khuwaja ◽  
...  

Purpose Today, global warming is one of the most acute challenges in the world, prominently caused by greenhouse gases. The introduction of hybrid-vehicles (HVs) is thus, one of the industrial initiatives to tackle this challenge by allowing at least some proportionate reduction in global-gas-emissions. Such initiatives like HVs have also affected the consumers’ green-purchase-intention (GPI). Hence, underpinned into the theory of planned behaviour (TPB), this study aims to analyze consumers’ response in terms of GPI for HVs, in addition to exploring the moderating-effect of price-sensitivity between independent-variables (attitude, subjective norms and perceived behavioural control) and consumers’ GPI for HVs. Design/methodology/approach The data was collected from 266 automobile-consumers with the help of questionnaires. A two-step approach was used to analyse the given hypothesis with the help of partial least squares structural equation modelling (Smart-PLS 3.2.7). Findings First, significant empirical-evidence was secured regarding the impact of given independent-variables (i.e. attitude, subjective norms and perceived behaviour control) on consumer’s GPI for HVs. Second, the empirical-evidence for the moderating effect of price-sensitivity onto the association between given independent-variables (except for the perceived-behavioural-control) and the consumers’ GPI for HVs, also turned out to be quite substantial in this study. Originality/value In-line-with the TPB, this study extends the existing body of literature regarding consumers’ GPI as it was significantly contingent to the given independent variables of the study, whereby, the price-sensitivity has been recognized as a key moderator particularly in the context of developing countries such as Pakistan. The present study thus provides in depth-insights to guide automobile manufacturers and marketers to redefine their pricing strategies to further strengthen the consumer’s GPI for HVs within certain socio-contextual setup. Automobile establishments should thus, invest in HVs’ adoption that serves both the eco-system (particularly human-well-being) and sustainable-organizational-growth.


2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
pp. 000-000
Author(s):  
Ataul Karim Patwary ◽  
Muharis Mohamed ◽  
Md Karim Rabiul ◽  
Waqas Mehmood ◽  
Muhammad Umair Ashraf ◽  
...  

Purpose This study aims to examine the effects of green marketing tools on tourists’ behavioural intention to buy green products by measuring individuals’ subjective norms, attitudes and perceived behavioural control. Design/methodology/approach A total of 421 international tourists from several tourist attractions in Malaysia, selected through convenience sampling, participated in a survey. Findings The analysis results using partial least squares structural equation modelling suggest that behavioural intention of international tourists is firmly influenced by attitude, perceived behavioural control, subjective norms and green marketing tools. However, the subjective norm does not work as a mediator. Practical implications The relationships established in this study provide insight into hoteliers’ knowledge for further implementation of green marketing strategies (eco-label, eco-brand, environmental advertising), which can enhance green attitudes and behavioural intention of purchasing green products in the hospitality industry. Originality/value This study expands the theory of planned behaviour by including green marketing tools to measure international tourists’ green buying tendency in Malaysia.


Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 319-328
Author(s):  
Indriati Rochmah Darmayanti ◽  
Muhammad Wisnu Girindratama

The purpose of this study was to determine and analyze the influence of subjective norms on the intention to use electronic parking, to find out and analyze the influence of attitudes toward intention to use electronic parking and to determine and analyze the effect of perceived behavioural control on the intention to use electronic parking. The approach used in this research is a quantitative approach. The data used are primary data with the questions that are asked in the online questionnaire, which is distributed to the population of Surabaya city residents in 2020. Respondents obtained were as many as 60 people, consisting of 27 men and 33 women. The sampling technique uses accidental sampling technique. The analysis technique used in this research is quantitative data analysis with a multiple linear regression statistical approach. In processing data, research uses warpPLS 6.0 software. The findings show that: (1) Subjective norms have a significant influence on the intention to use electronic parking (? = 0,271; p-value = 0,012). (2) Attitudes have a significant influence on the intention to use electronic parking (?= 0,293; p-value = 0,007). (3) Perceived Behavioral Control has a significant influence on the intention to use electronic parking (?= 0,503; p-value < 0,001).


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