Whistleblowing Intentions Among Jordanian Auditors: The Role Of Financial Incentives And Authentic Leadership

The act of whistleblowing to detect and rectify misconducts in organizations is currently a subject of growing interest, and is also increasingly supported. Worldwide, the subject of whistleblowing has been expansively researched but in Jordan, it still unexplored. Aside from the use of financial incentives, this study attempts to determine how else the authentic leaders affect the act of internal whistleblowing amongst external auditors. This study obtained sample from both big 4 and non-big 4 audit firms in Jordan. Data were analysed using SMART-PLS. The outcomes show the authentic leadership as the most significant predictor of whistleblowing intent amongst auditors. Also, financial incentives have a positive linkage to internal whistleblowing. Both audit firms and scholars of organizational governance can have better awareness of the determinants of whistleblowing proclivity among auditors through this study's findings, and it is clear that there should be more support mechanisms provided by audit firms in Jordan if they desire the employees to come forward and report misconduct that their peers committed. Moreover, future studies can be done to identify more factors which lead to report misconduct among auditors.