The influence of individual factors on whistleblowing intention: The perspective of future internal auditors

This study calls to answer the complexity of whistleblowing issue that has proven by an inconclusive whistleblowing model for internal auditors through the validation of the model that comprises the antecedents based on individual factors. This study aims to validate the influence of individual factors on whistleblowing intention among future internal auditors. Three influencing factors were addressed in this study that includes self-efficacy, empathy and psychological safety. A self-administered questionnaire was distributed to 193 accounting degree graduates and data analyzing was made using SmartPLS software. The result of this study reveals that self-efficacy and empathy played a significant role in influencing the whistleblowing intention. Hence, psychological safety was not a significant influencing factor of whistleblowing intention. The contributions of the study from the theoretical and practical implications were discussed. Finally, this study also provides suggestions for future research