ISSN: 2225-8329
Open access
This paper is intended to examine the influence of the dark side of leadership and organizational commitment on Jordanian internal auditors' whistleblowing intentions. The study utilizes a sample of 89 self-administered questionnaires from internal auditors working in Jordanian public industrial shareholding firms. The statistical package programs SPSS 24 and PLS 3 were used for analyzing the data. Descriptive variables statistics were performed on the SPSS program and model testing in which the effects of the dark side of leadership and organizational commitment on the whistleblowing intentions were studied was performed using path analysis technique in the PLS 3 program. There was a negative and significant relationship between the dark side of leadership with organizational commitment and internal whistleblowing intentions, according to the study results. There has also been a positive and significant relationship between the organizational commitment and the internal intention to whistleblow. All of these support the mediating role of the organizational commitment in delineating the link that exists between the dark side of leadership and the whistleblowing intentions of the internal auditor. The study can help firms develop effective mechanisms for whistleblowing. In an emerging economy, this study provides evidence of the influence of organizational commitment and leadership behaviour on whistleblowing among internal auditors.
1. Ahmad, S., Smith, G., & Ismail, Z. (2012). Internal whistle-blowing intentions: A study of demographic and individual factors. Journal of Modern Accounting and Auditing, 8(11), 1632-1645. https://ro.ecu.edu.au/ecuworks2012/638
2. Ahmad, S. A. (2011). Internal auditors and internal whistleblowing intentions: A study of organisational, individual, situational and demographic factors. Doctor of Philosophy Thesis, Edith Cowan University, Western Australia.
3. Ahmad, S. A., Yunos, R. M., Ahmad, R. A. R., & Sanusi, Z. M. (2014). Whistleblowing behaviour: The influence of ethical climates theory. Procedia-Social and Behavioral Sciences, 164, 445-450. https://doi.org/10.1016/j.sbspro.2014.11.101
4. Al-Shbiel, S. O., Ahmad, M. A., Al-Shbail, A. M., Al-Mawali, H., & Al-Shbail, M. O. (2018). The mediating role of work engagement in the relationship between organizational justice and junior accountants' turnover intentions. Academy of Accounting & Financial Studies Journal, 22(1), 1-23.
5. Al Shbail, M., Salleh, Z., & Nor, M. (2018). The effect of ethical tension and time pressure on job burnout and premature sign-off. Journal of Business and Retail Management Research, 12(4), 43-53. https://doi.org/10.24052/JBRMR%2FV12IS04%2FART-05
6. Al Shbail, M., Salleh, Z., & Nor, M. (2018). Antecedents of burnout and its relationship to internal audit quality. Business and Economic Horizons (BEH), 14(4), 789-817. https://doi.org/10.22004/ag.econ.287230
7. Alleyne, P. (2016). The influence of organisational commitment and corporate ethical values on non-public accountants’ whistle-blowing intentions in Barbados. Journal of Applied Accounting Research, 17(2), 190-210. https://doi.org/10.1108/JAAR-12-2013-0118
8. Alleyne, P., Hudaib, M., & Pike, R. (2013). Towards a conceptual model of whistle-blowing intentions among external auditors. The British Accounting Review, 45(1), 10-23. https://doi.org/10.1016/j.bar.2012.12.003
9. Alserhan, H., & Shbail, M. (2020). The role of organizational commitment in the relationship between human resource management practices and competitive advantage in Jordanian private universities. Management Science Letters, 10(16), 3757-3766. https://doi.org/10.5267/j.msl.2020.7.036
10. Institute of Internal Auditors (IIA). (2016). International Standards for the Professional Practice of Internal Auditing.
11. Arnold, D. F., & Ponemon, L. A. (1991). Internal auditors' perceptions of whistle-blowing and the influence of moral reasoning: An experiment. Auditing: A journal of practice, 10(2), 1-15. http://hdl.handle.net/10822/848968
12. Aryee, S., Chen, Z. X., Sun, L.-Y., & Debrah, Y. A. (2007). Antecedents and outcomes of abusive supervision: test of a trickle-down model. Journal of applied psychology, 92(1), 191-201. https://doi.org/10.1037/0021-9010.92.1.191
13. Bedell-Avers, K. (2008). Leader errors: An examination of the implication. Doctoral dissertation, University of Oklahoma.
14. Beyer, J. M. (1989). The Whistleblowers: Exposing Corruption in Government and Industry. Science, 244(4906), 835-837.
15. Bhal, K. T., & Dadhich, A. (2011). Impact of ethical leadership and leader–member exchange on whistle blowing: The moderating impact of the moral intensity of the issue. Journal of Business Ethics, 103(3), 485. https://doi.org/10.1007/s10551-011-0876-z
16. Bhandarker, A., & Rai, S. (2019). Toxic leadership: emotional distress and coping strategy. International Journal of Organization Theory & Behavior, 22(1), 65-78. https://doi.org/10.1108/IJOTB-03-2018-0027
17. Bligh, M. C., & Hess, G. D. (2007). The power of leading subtly: Alan Greenspan, rhetorical leadership, and monetary policy. The Leadership Quarterly, 18(2), 87-104. https://doi.org/10.1016/j.leaqua.2007.01.001
18. Bligh, M. C., Kohles, J. C., Pearce, C. L., Justin, J. E., & Stovall, J. F. (2007). When the romance is over: Follower perspectives of aversive leadership. Applied Psychology, 56(4), 528-557. https://doi.org/10.1111/j.1464-0597.2007.00303.x
19. Brief, A. P., & Motowidlo, S. J. (1986). Prosocial organizational behaviors. Academy of management Review, 11(4), 710-725. https://doi.org/10.5465/amr.1986.4283909
20. Carcello, J. V., Hermanson, D. R., & Ye, Z. (2011). Corporate governance research in accounting and auditing: Insights, practice implications, and future research directions. Auditing: A Journal of Practice & Theory, 30(3), 1-31. https://doi.org/10.2308/ajpt-10112
21. Chen, C. P., & Lai, C. T. (2014). To blow or not to blow the whistle: The effects of potential harm, social pressure and organisational commitment on whistleblowing intention and behaviour. Business Ethics: A European Review, 23(3), 327-342. https://doi.org/10.1111/beer.12053
22. Chen, Y., Zhou, X., & Klyver, K. (2019). Collective efficacy: Linking paternalistic leadership to organizational commitment. Journal of Business Ethics, 159(2), 587-603. https://doi.org/10.1007/s10551-018-3847-9
23. Cheng, J., Bai, H., & Yang, X. (2019). Ethical leadership and internal whistleblowing: A mediated moderation model. Journal of Business Ethics, 155(1), 115-130. https://doi.org/10.1007/s10551-017-3517-3
24. Chiasson, M., Johnson, G. H., & Byington, J. R. (1995). Blowing the whistle: Accountants in industry. The CPA Journal, 65(2), 24-25.
25. Clinard, M. B. (1983). Corporate ethics and crime: The role of middle management. Beverly Hills: Sage Publications.
26. Colbert, A. E., & Kwon, I.-W. G. (2000). Factors related to the organizational commitment of college and university auditors. Journal of managerial issues, 484-501. https://www.jstor.org/stable/40604326
27. Dhamija, S., & Rai, S. (2018). Role of retaliation and value orientation in whistleblowing intentions. Asian Journal of Business Ethics, 7(1), 37-52. https://doi.org/10.1007/s13520-017-0078-6
28. Duffy, M. K., Ganster, D. C., & Pagon, M. (2002). Social undermining in the workplace. Academy of Management Journal, 45(2), 331-351. https://doi.org/10.5465/3069350
29. Einarsen, S., Aasland, M. S., & Skogstad, A. (2007). Destructive leadership behaviour: A definition and conceptual model. The Leadership Quarterly, 18(3), 207-216. https://doi.org/10.1016/j.leaqua.2007.03.002
30. Elias, R. (2008). Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing. Managerial Auditing Journal, 23(3), 283-294. https://doi.org/10.1108/02686900810857721
31. Guan, B., & Hsu, C. (2020). The role of abusive supervision and organizational commitment on employees' information security policy noncompliance intention. Internet research. In press. https://doi.org/10.1108/INTR-06-2019-0260
32. Habbe, A. H., Rasyid, S., Arif, H., & Muda, I. (2019). Measuring internal auditor’s intention to blow the whistle (a Quasi-experiment of internal auditors in the local government). Business: Theory and Practice, 20, 224-233. https://doi.org/10.3846/btp.2019.22
33. Hair, J., F, Hult, G., Ringle, C., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM) (2nd ed). Thousand Oaks, CA: Sage.
34. Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: indeed a silver bullet. Journal of Marketing Theory and Practice, 19(2), 137-149. https://doi.org/10.2753/mtp1069-6679190202
35. Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2-24. https://doi.org/10.1108/EBR-11-2018-0203
36. Hechanova, M. R. M., & Manaois, J. O. (2020). Blowing the whistle on workplace corruption: the role of ethical leadership. International Journal of Law and Management, 62(3), 277-294. https://doi.org/10.1108/IJLMA-02-2019-0038
37. Henseler, J. (2017). Bridging design and behavioral research with variance-based structural equation modeling. Journal of advertising, 46(1), 178-192. https://doi.org/10.1080/00913367.2017.1281780
38. Henseler, J., Hubona, G., & Ray, P. (2016). Using PLS path modeling in new technology research: updated guidelines. Industrial Management & Data Systems, 116(1), 2-20. https://doi.org/10.1108/IMDS-09-2015-0382
39. Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115-135. https://doi.org/10.1007/s11747-014-0403-8
40. Hoobler, J. M., & Hu, J. (2013). A model of injustice, abusive supervision, and negative affect. The Leadership Quarterly, 24(1), 256-269. https://doi.org/10.1016/j.leaqua.2012.11.005
41. House, R. J., & Howell, J. M. (1992). Personality and charismatic leadership. The Leadership Quarterly, 3(2), 81-108. https://doi.org/10.1016/1048-9843(92)90028-E
42. Keenan, J. P. (2002). Whistleblowing: A study of managerial differences. Employee responsibilities and rights journal, 14(1), 17-32. https://doi.org/10.1023/A:1015796528233
43. Kellerman, B. (2004). Bad leadership: What it is, how it happens, why it matters. Harvard Business Press.
44. K?l?ç, M., & Günsel, A. (2019). The dark side of the leadership: The effects of toxic leaders on employees. European Journal of Social Sciences, 2(2), 51-56. http://dx.doi.org/10.26417/ejss-2019.v2i2-64
45. Kilroy, S., Chênevert, D., & Bosak, J. (2016). Destructive Leadership, Burnout and Affective Commitment among Nurses. Paper presented at the Academy of Management Proceedings. https://doi.org/10.5465/ambpp.2016.16299abstract
46. Kim, S., & Shin, M. (2019). Transformational leadership behaviors, the empowering process, and organizational commitment: investigating the moderating role of organizational structure in Korea. The International Journal of Human Resource Management, 30(2), 251-275. https://doi.org/10.1080/09585192.2016.1278253
47. Krasikova, D. V., Green, S. G., & LeBreton, J. M. (2013). Destructive leadership: A theoretical review, integration, and future research agenda. Journal of Management, 39(5), 1308-1338. https://doi.org/10.1177/0149206312471388
48. Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and Psychological measurement, 30(3), 607-610. https://doi.org/10.1177/001316447003000308
49. Kurtz, H. I., Robbins, A., Westin, A. F., & Rights, E. F. f. I. (1981). Whistle blowing: Loyalty and dissent in the corporation. New York: McGraw-Hill.
50. Kwon, I.-W. G., & Banks, D. W. (2004). Factors related to the organizational and professional commitment of internal auditors. Managerial Auditing Journal, 19(5), 606-622. https://doi.org/10.1108/02686900410537748
51. Liyanarachchi, G. A., & Adler, R. (2011). Accountants’ whistle?blowing intentions: The impact of retaliation, age, and gender. Australian Accounting Review, 21(2), 167-182. https://doi.org/10.1111/j.1835-2561.2011.00134.x
52. McIntosh, G. L., & Rima, S. D. (1997). Overcoming the Darkside of Leadership. Baker Books.
53. Miceli, M. P., & Near, J. P. (1988). Individual and situational correlates of whistle?blowing. Personnel psychology, 41(2), 267-281. https://doi.org/10.1111/j.1744-6570.1988.tb02385.x
54. Miceli, M. P., Near, J. P., & Schwenk, C. R. (1991). Who blows the whistle and why?. Ilr Review, 45(1), 113-130. https://doi.org/10.1177/001979399104500108
55. Miceli, M. P., Rehg, M., Near, J. P., & Ryan, K. C. (1999). Can laws protect whistle-blowers? Results of a naturally occurring field experiment. Work and Occupations, 26(1), 129-151. https://doi.org/10.1177/0730888499026001007
56. Miethe, T. D., & Rothschild, J. (1994). Whistleblowing and the control of organizational misconduct. Sociological Inquiry, 64(3), 322-347. https://doi.org/10.1111/j.1475-682X.1994.tb00395.x
57. Near, J. P., & Miceli, M. P. (1985). Organizational dissidence: The case of whistle-blowing. Journal of Business Ethics, 4(1), 1-16. https://doi.org/10.1007/BF00382668
58. Near, J. P., & Miceli, M. P. (1995). Effective-whistle blowing. Academy of management Review, 20(3), 679-708. https://doi.org/10.5465/amr.1995.9508080334
59. Nitzl, C. (2016). The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development. Journal of Accounting Literature, 37, 19-35. https://doi.org/10.1016/j.acclit.2016.09.003
60. Nitzl, C., & Hirsch, B. (2016). The drivers of a superior’s trust formation in his subordinate: The manager–management accountant example. Journal of Accounting & Organizational Change, 12(4), 472-503. https://doi.org/10.1108/JAOC-07-2015-0058
61. Nitzl, C., Roldan, J. L., & Cepeda, G. (2016). Mediation analysis in partial least squares path modeling: Helping researchers discuss more sophisticated models. Industrial Management & Data Systems, 116(9), 1849-1864. https://doi.org/10.1108/IMDS-07-2015-0302
62. Obeid, M., Salleh, Z., & Nor, M. (2017). The mediating effect of job satisfaction on the relationship between personality traits and premature sign-off. Academy of Accounting and Financial Studies Journal, 21(2), 1-17.
63. Oberfield, Z. W. (2014). Public management in time: A longitudinal examination of the full range of leadership theory. Journal of Public Administration Research and Theory, 24(2), 407-429. https://doi.org/10.1093/jopart/mus060
64. Padilla, A., Hogan, R., & Kaiser, R. B. (2007). The toxic triangle: Destructive leaders, susceptible followers, and conducive environments. The Leadership Quarterly, 18(3), 176-194. https://doi.org/10.1016/j.leaqua.2007.03.001
65. Park, H., & Blenkinsopp, J. (2009). Whistleblowing as planned behavior–A survey of South Korean police officers. Journal of Business Ethics, 85(4), 545-556. https://doi.org/10.1007/s10551-008-9788-y
66. Porter, L. W., Steers, R. M., Mowday, R. T., & Boulian, P. V. (1974). Organizational commitment, job satisfaction, and turnover among psychiatric technicians. Journal of applied psychology, 59(5), 603-609. https://doi.org/10.1037/h0037335
67. Read, W. J., & Rama, D. (2003). Whistle-blowing to internal auditors. Managerial Auditing Journal, 18(5), 354-362. https://doi.org/10.1108/02686900310476828
68. Ringle, C., Wende, S., Becker, J., & GmbH, R. (2017). SmartPLS - Statistical Software For Structural Equation Modeling [Internet]. Smartpls.com. 2017 [cited 2020 Jan 28]. Available from: http://www.smartpls.com
69. Saadeh, I. M., & Suifan, T. S. (2020). Job stress and organizational commitment in hospitals: The mediating role of perceived organizational support. International Journal of Organizational Analysis, 28(1), 226-242. https://doi.org/10.1108/IJOA-11-2018-1597
70. Shbail, M., & Shbail, A. (2020). Organizational climate, organizational citizenship behaviour and turnover intention: Evidence from Jordan. Management Science Letters, 10(16), 3749-3756. https://doi.org/10.5267/j.msl.2020.7.037
71. Shbail, M. O. A. (2018). The Effect of Role Ambiguity and Role Conflict on Dysfunctional Audit Behaviour: Evidence from Jordan. International Journal of Academic Research in Accounting, Finance and Management Sciences, 8(3), 17-25. https://doi.org/10.6007/IJARAFMS/v8-i3/4448
72. Smaili, N., & Arroyo, P. (2019). Categorization of whistleblowers using the whistleblowing triangle. Journal of Business Ethics, 157(1), 95-117. https://doi.org/10.1007/s10551-017-3663-7
73. Somers, M. J., & Casal, J. C. (1994). Organizational commitment and whistle-blowing: A test of the reformer and the organization man hypotheses. Group & Organization Management, 19(3), 270-284. https://doi.org/10.1177/1059601194193003
74. Street, M. D. (1995). Cognitive moral development and organizational commitment: Two potential predictors of whistle-blowing. Journal of Applied Business Research (JABR), 11(4), 104-110. https://doi.org/10.19030/jabr.v11i4.5853
75. Taylor, E. Z., & Curtis, M. B. (2010). An examination of the layers of workplace influences in ethical judgments: Whistleblowing likelihood and perseverance in public accounting. Journal of Business Ethics, 93(1), 21-37. https://doi.org/10.1007/s10551-009-0179-9
76. Tepper, B. J. (2000). Consequences of abusive supervision. Academy of Management Journal, 43(2), 178-190. https://doi.org/10.5465/1556375
77. Tepper, B. J., Carr, J. C., Breaux, D. M., Geider, S., Hu, C., & Hua, W. (2009). Abusive supervision, intentions to quit, and employees’ workplace deviance: A power/dependence analysis. Organizational behavior and human decision processes, 109(2), 156-167. https://doi.org/10.1016/j.obhdp.2009.03.004
78. Tepper, B. J., Henle, C. A., Lambert, L. S., Giacalone, R. A., & Duffy, M. K. (2008). Abusive supervision and subordinates' organization deviance. Journal of applied psychology, 93(4), 721-732. https://doi.org/10.1037/0021-9010.93.4.721
79. Treviño, L. K., Brown, M., & Hartman, L. P. (2003). A qualitative investigation of perceived executive ethical leadership: Perceptions from inside and outside the executive suite. Human relations, 56(1), 5-37. https://doi.org/10.1177/0018726703056001448
80. Weaver, S. G., & Yancey, G. B. (2010). The impact of dark leadership on organizational commitment and turnover. Leadership Review, 10, 104-124.
81. Xu, Y., & Ziegenfuss, D. E. (2008). Reward systems, moral reasoning, and internal auditors’ reporting wrongdoing. Journal of Business and Psychology, 22(4), 323-331. https://doi.org/10.1007/s10869-008-9072-2
82. Zhang, J., Chiu, R., & Wei, L. (2009). Decision-making process of internal whistleblowing behavior in China: Empirical evidence and implications. Journal of Business Ethics, 88(1), 25-41. https://doi.org/10.1007/s10551-008-9831-z
83. Zheng, B. Z., Patel, C., & Evans, E. (2019). The influence of construal of self on internal auditors' judgments on whistle?blowing: Evidence from China. International Journal of Auditing, 23(1), 73-85. https://doi.org/10.1111/ijau.12146
To cite this article: Al Shbail, M. O., Al Shbail, A. M. (2020). Internal Auditors and Internal Whistleblowing Intentions: Evidence from Jordan, International Journal of Academic Research in Accounting, Finance and Management Sciences 10 (2):304-316.
Copyright: © 2020 The Author(s)
Published by HRMARS (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode