Internal Auditors and Internal Whistleblowing Intentions: Evidence from Jordan

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 selfadministered 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.