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  1.  17
    Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects.Hengky Latan, Christian M. Ringle & Charbel Jose Chiappetta Jabbour - 2018 - Journal of Business Ethics 152 (2):573-588.
    Our study contributes by providing new insights into the relationship between the individual levels of the antecedents and how the intention of whistleblowing is moderated by perceived organizational support, team norms, and perceived moral intensity. In this paper, we argue that the intention of both internal and external whistleblowing depends on the individual-level antecedents [attitudes toward whistleblowing, perceived behavioral control, independence commitment, personal responsibility for reporting, and personal cost of reporting ] and is moderated by POS, TNs, and PMI. The (...)
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  2.  18
    Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis.Ana Lopes de Sousa Jabbour, Charbel Chiappetta Jabbour & Hengky Latan - 2019 - Journal of Business Ethics 155 (1):289-304.
    This study aims to examine the ethical decision-making model proposed by Schwartz, where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness and ethical judgment as well as there is a mediation–moderation due to emotion and perceived moral intensity of auditors. Data were collected using an online survey with 162 external auditors who worked (...)
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  3.  12
    Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis.Hengky Latan, Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour - 2019 - Journal of Business Ethics 155 (1):289-304.
    This study aims to examine the ethical decision-making model proposed by Schwartz, where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness and ethical judgment as well as there is a mediation–moderation due to emotion and perceived moral intensity of auditors. Data were collected using an online survey with 162 external auditors who worked (...)
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  4.  32
    ‘Whistleblowing Triangle’: Framework and Empirical Evidence.Hengky Latan, Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour - 2019 - Journal of Business Ethics 160 (1):189-204.
    This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle, in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big 4 companies operating in Indonesia. The results (...)
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  5.  8
    To Blow or Not to Blow the Whistle: The Role of Rationalization in the Perceived Seriousness of Threats and Wrongdoing.Hengky Latan, Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour - 2019 - Journal of Business Ethics 169 (3):517-535.
    Whistleblowers who need to decide whether or not they should report wrongdoing usually experience several anxieties and pressures before making a final decision. As whistleblowers continue to attract the attention of a wide range of stakeholders, more research is necessary to understand the effects of the perceived seriousness of threats and perceived seriousness of wrongdoing, as well as the effect of the rationalization process on the intention to blow the whistle. We make the original proposal that the rationalization process can (...)
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  6.  15
    ‘Whistleblowing Triangle’: Framework and Empirical Evidence.Ana Lopes de Sousa Jabbour, Charbel Chiappetta Jabbour & Hengky Latan - 2019 - Journal of Business Ethics 160 (1):189-204.
    This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle, in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big 4 companies operating in Indonesia. The results (...)
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  7.  7
    Social Media as a Form of Virtual Whistleblowing: Empirical Evidence for Elements of the Diamond Model.Hengky Latan, Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour - 2020 - Journal of Business Ethics 174 (3):529-548.
    This article originally advances the field of organizational whistleblowing by empirically investigating the suitability of the four elements of the fraud diamond as a means to understand the intention to disclose wrongdoing through virtual channels. This article also makes a contribution on the theme of whistleblowing as it relates to customers, an under-studied, however, relevant stakeholder in this field. The main findings of the article are as follows: the four elements of the fraud diamond as they relate to whistleblowing—a combination (...)
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  8.  1
    Correction To: What Makes You a Whistleblower? A Multi-Country Field Study on the Determinants of the Intention to Report Wrongdoing.Hengky Latan, Charbel Jose Chiappetta Jabbour, Murad Ali, Ana Beatriz Lopes de Sousa Jabbour & Tan Vo-Thanh - forthcoming - Journal of Business Ethics:1-1.
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    What Makes You a Whistleblower? A Multi-Country Field Study on the Determinants of the Intention to Report Wrongdoing.Hengky Latan, Charbel Jose Chiappetta Jabbour, Murad Ali, Ana Beatriz Lopes de Sousa Jabbour & Tan Vo-Thanh - forthcoming - Journal of Business Ethics:1-21.
    Whistleblowers have significantly shaped the state of contemporary society; in this context, this research sheds light on a persistently neglected research area: what are the key determinants of whistleblowing within government agencies? Taking a unique methodological approach, we combine evidence from two pieces of fieldwork, conducted using both primary and secondary data from the US and Indonesia. In Study 1, we use a large-scale survey conducted by the US Merit Systems Protection Board. Additional tests are conducted in Study 1, making (...)
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  10.  1
    Crossing the Red Line? Empirical Evidence and Useful Recommendations on Questionable Research Practices among Business Scholars.Hengky Latan, Charbel Jose Chiappetta Jabbour, Ana Beatriz Lopes de Sousa Jabbour & Murad Ali - forthcoming - Journal of Business Ethics:1-21.
    Academic leaders in management from all over the world—including recent calls by the Academy of Management Shaw : 819–822, 2017)—have urged further research into the extent and use of questionable research practices. In order to provide empirical evidence on the topic of QRPs, this work presents two linked studies. Study 1 determines the level of use of QRPs based on self-admission rates and estimated prevalence among business scholars in Indonesia. It was determined that if the level of QRP use identified (...)
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