Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia

Research Article

Retaliation, Seriousness of Wrongdoing, and Whistleblowing: An Experimental Study in Internal Governmental Auditor

Download556 downloads
  • @INPROCEEDINGS{10.4108/eai.13-8-2019.2294250,
        author={Gracella  Theotama},
        title={Retaliation, Seriousness of Wrongdoing, and Whistleblowing: An Experimental Study in Internal Governmental Auditor},
        proceedings={Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia},
        publisher={EAI},
        proceedings_a={ICFF},
        year={2020},
        month={5},
        keywords={retaliation seriousness of wrongdoing whistleblowing},
        doi={10.4108/eai.13-8-2019.2294250}
    }
    
  • Gracella Theotama
    Year: 2020
    Retaliation, Seriousness of Wrongdoing, and Whistleblowing: An Experimental Study in Internal Governmental Auditor
    ICFF
    EAI
    DOI: 10.4108/eai.13-8-2019.2294250
Gracella Theotama1,*
  • 1: Satya Wacana Christian University
*Contact email: gtheotama@gmail.com

Abstract

Whistleblowing is an anti-fraud mechanism that mitigates fraud in organizations. Studies on whistleblowing largely focus on profit-seeking firms, although fraud also exists in governmental sectors. In this respect, the role of government internal auditors is potentially important to commit whistleblowing. Several factors likely affect whistleblowing intention, including retaliation and seriousness of wrongdoing as situational factors. This study aims to test the causal relationship between retaliation and seriousness of wrongdoing on whistleblowing intention. In doing so, this paper uses a 2x2 between-subjects experimental design with 45 government internal auditors as the participants. The results show that retaliation and seriousness of wrongdoing affect whistleblowing.