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This is a Quantitative Survey study.

September 10, 2025Indonesian Journal of Accounting and GovernanceOpen Access

An Empirical Analysis of Determinants Influencing Whistleblowing Intention

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Understanding professional accounting ethics positively influences whistleblowing intention among students.
Machiavellian traits showed no significant impact on the intention to report misconduct.
The perceived seriousness of fraud negatively influences intentions, indicating fear of repercussions.
Education in ethics is essential for fostering a supportive environment for whistleblowing in accounting.

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Implication

This analysis shows how accounting ethics and fraud perception affect students' whistleblowing intention, suggesting critical implications for ethical education.

Cite This Study

Angela et al. (2025) studied this question.

synapsesocial.com/papers/68c1a5eb54b1d3bfb60df4be https://doi.org/10.36766/tzcfdk04

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Implication

This analysis shows how accounting ethics and fraud perception affect students' whistleblowing intention, suggesting critical implications for ethical education.

An Empirical Analysis of Determinants Influencing Whistleblowing Intention

Key Points

Discussion

Implication

Cite This Study

An Empirical Analysis of Determinants Influencing Whistleblowing Intention

Key Points

Discussion

Implication

Cite This Study

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Also Consider