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This is a Descriptive Survey study.

September 10, 2025

The Impact of Organizational and Situational Factors on the Relationship Between Disclosure Triangle Elements and Auditors' Whistleblowing Motivation

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Whistleblowing motivation is significantly influenced by opportunity and rationalization, but not by pressure.
Higher levels of organizational and situational factors do not moderate the relationship between disclosure triangle elements and motivation.
The analysis utilized structural equation modeling with data from 384 internal auditors surveyed through a questionnaire.
These findings highlight the importance of ethical support and rational justification mechanisms within organizations.

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Descriptive survey reveals that opportunity and rationalization drive whistleblowing motivation in auditors, while pressure plays a limited role.

Akbari et al. (2025) studied this question.

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Descriptive survey reveals that opportunity and rationalization drive whistleblowing motivation in auditors, while pressure plays a limited role.