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UNIVERSITY OF GHANA 
COLLEGE OF HUMANITIES 
 
 
 
PERSONAL CHARACTERISTICS AND WHISTLEBLOWING INTENTION OF 
ACCOUNTANTS IN GHANA 
 
 
 
BY 
COMFORT ADEBI ASAMOAH 
10635234 
 
 
 
THIS THESIS IS SUBMITTED TO THE DEPARTMENT OF ACCOUNTING, 
UNIVERSITY OF GHANA BUSINESS SCHOOL IN PARTIAL FULFILMENT OF 
THE REQUIREMENT FOR THE AWARD OF DEGREE IN MASTER OF 
PHILOSOPHY IN ACCOUNTING 
 
MAY 2019 
 
 
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DECLARATION 
I, Comfort Adebi Asamoah, do hereby declare that this work is the results of my research and 
has not been presented by anyone for an academic award in this or any University. All the 
references used in work have been fully acknowledged. I bear sole responsibility for any 
shortcomings. This work was conducted under the supervision of Dr Teddy Ossei Kwakye and 
Mr James K Otieku of the University of Ghana Business School. 
 
 
 
………………………………………    ……...………………...… 
COMFORT ADEBI ASAMOAH                  DATE 
(10635234) 
 
 
……………………………………….    ………………………….. 
DR TEDDY OSSEI KWAKYE              DATE 
(Principal Supervisor) 
 
………………………………………    ………..………………… 
MR JAMES K. OTIEKU                         DATE 
(Co-Supervisor)  
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ABSTRACT 
The business world has witnessed numerous corporate scandals and wrongdoings for which 
stakeholders are questioning the accountability and stewardship roles of management, 
especially professional accountants and auditors, in organisations. The issue of whistleblowing 
activities in organisations, which existing literature documents to be an important mechanism 
of reducing such financial irregularities, has become a topical issue in recent times. Existing 
literature has advanced several determinants and consequences of whistleblowing intentions 
and actual whistleblowing activities. However, studies on the interactive role of personal 
characteristics and motivation on whistleblowing intentions are limited.  
This study evaluates the influence of personal characteristics (personality traits and 
professional scepticism) on whistleblowing intentions of accountants in Ghana. By relying on 
Self-Determination Theory (SDT) and Organisational Support Theory (OST), the study further 
examines the role of motivation (perceived organisational support and intrinsic motivation) in 
the influence of personal characteristics on the whistleblowing intentions of the accountants.   
A survey design of the research is adopted, and a set of questionnaires are developed and 
administered to professional accountants in public practice - accounting and auditing firms - in 
Ghana, and the partial least square-SEM (PLS-SEM) technique is used to analyse the data 
obtained.  
The results from analysing the data from 304 accountants reveal that conscientiousness and 
professional scepticism are significant predictors of the whistleblowing intentions of 
accountants in Ghana. While extraversion, openness to experience and agreeableness have a 
positive relationship with whistleblowing intentions, neuroticism had a negative influence on 
whistleblowing intentions, although these effects are statistically insignificant. The results 
further suggest that perceived organisational support and intrinsic motivation are mediating 
factors through which conscientiousness and professional scepticism can influence the 
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whistleblowing intentions of accountants. By implication, the personal characteristics of an 
accountant will affect his/her intention to engage in whistleblowing. Also, the extent to engage 
in whistleblowing is predominantly determined by spontaneous satisfaction derived from the 
activity itself and the organisation values for their competence, well-being and effectiveness. 
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DEDICATION 
I dedicate this study to the Sarpong’s family – Yaw Manu Sarpong, Kwame Boadi Sarpong, 
Kofi Aboagye Sarpong, Kwadwo Owusu Sarpong, Yaw Nsafoah Sarpong, Abena Gyamfuaa 
Sarpong and Akua Ampomah Sarpong for their immense support to my life and education. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1  
 
 
 
 
 
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ACKNOWLEDGEMENT 
To God be the glory, great things He has done. I acknowledge the Almighty God for the gift 
of life and strength He has bestowed upon me throughout this project. 
My sincere appreciation goes to my supervisor, Dr Teddy Ossei Kwakye. Through patience, 
he tolerated my weakness, builds my confidence and believed in me till today. I thank him for 
his guidance and expert advice in completing this research project. Similarly, I thank Mr James 
K. Otieku, my co-supervisor, for his thoughtful and insightful suggestions. Their assistance 
and contributions to this work have been immeasurably expedient. 
I am grateful to Dr. Samuel N. Y. Simpson, my Head of Department, who regularly listened to 
my challenges, shared insightful experiences and guided me throughout the entire process. To 
my well-experienced seminar coordinators – Dr Godfred M. Y. Owusu, Prof Ofosu Mensah, 
Dr Joseph M. Onumah and Dr Francis A. Otchere – and faculty members of University of 
Ghana Business School, I appreciate all your pieces of advice, comments, suggestions and your 
contributions towards the refinement of this study.  
Finally, I appreciate my senior colleagues Raymond Owodo and Enusah Abdulai and my 
dedicated colleagues through whom my obstructions and concerns were resolved. Through it 
all, the success we were looking forward to is possible. I am sincerely grateful. 
 
 
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TABLE OF CONTENTS 
DECLARATION ........................................................................................................................ i 
ABSTRACT ............................................................................................................................... ii 
DEDICATION .......................................................................................................................... iv 
ACKNOWLEDGEMENT ......................................................................................................... v 
TABLE OF CONTENTS .......................................................................................................... vi 
LIST OF FIGURES ................................................................................................................... x 
LIST OF TABLES .................................................................................................................... xi 
LIST OF ABBREVIATIONS .................................................................................................. xii 
CHAPTER ONE - INTRODUCTORY CHAPTER ............................................................. 1 
1.1 Introduction ................................................................................................................. 1 
1.2 Background of the Study ............................................................................................. 1 
1.3 Problem Statement ...................................................................................................... 6 
1.4 Research Objectives .................................................................................................... 9 
1.5 Research Questions ..................................................................................................... 9 
1.6 Significance of the Study ............................................................................................ 9 
1.7 The organisation of the study .................................................................................... 10 
1.8 Chapter summary ...................................................................................................... 11 
CHAPTER TWO - LITERATURE REVIEW .................................................................... 12 
2.1 Introduction ............................................................................................................... 12 
2.2 The Concept of Whistleblowing Intention ................................................................ 12 
2.2.1 Mediums of Whistleblowing Intentions............................................................. 15 
2.2.2 Factors influencing Whistleblowing Intention................................................... 17 
2.3 Personal Characteristics ............................................................................................ 21 
2.3.1 The Big Five Personality Traits Dimensions ..................................................... 22 
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2.3.2 Professional Scepticism ..................................................................................... 22 
2.4 Motivation ................................................................................................................. 24 
2.5 Theoretical Review ................................................................................................... 27 
2.5.1 Self-Determination Theory (SDT) ..................................................................... 27 
2.5.2 Organisational Support Theory (OST)............................................................... 29 
2.6 Conceptual framework and Hypotheses Development ............................................. 31 
2.6.1 Conceptual Framework ...................................................................................... 31 
2.6.2 Hypotheses Development .................................................................................. 31 
2.6.2.1 Personal Traits and Whistleblowing Intention ........................................... 31 
2.6.2.2 Professional Scepticism and Whistleblowing Intentions............................ 35 
2.6.2.3 Motivation and Whistleblowing Intention .................................................. 36 
2.6.2.4 Personal Characteristics and Motivation .................................................... 38 
2.7 Chapter summary ...................................................................................................... 42 
CHAPTER THREE - METHODOLOGY .......................................................................... 44 
3.1 Introduction ............................................................................................................... 44 
3.2 Research Philosophy and Paradigm .......................................................................... 44 
3.3 Research Approach and Design ................................................................................ 45 
3.4 Study population, Sampling technique and Sample Size .......................................... 46 
3.5 Data source and Data Collection procedure .............................................................. 48 
3.6 Research Instrument and Measurement Scale ........................................................... 50 
3.7 Data Analysis Procedure ........................................................................................... 52 
3.7.1 Model Evaluation ............................................................................................... 53 
3.7.1.1 Measurement Theory .................................................................................. 54 
3.7.1.2 Measurement Model ................................................................................... 56 
3.7.1.3 Structural Model ......................................................................................... 58 
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3.7.1.4 Model Specification .................................................................................... 60 
3.8 Ethical Issues ............................................................................................................. 61 
3.9 Chapter Summary ...................................................................................................... 64 
CHAPTER FOUR - ANALYSIS AND DISCUSSION OF FINDINGS ............................ 65 
4.1 Introduction ............................................................................................................... 65 
4.2 Descriptive Statistics ................................................................................................. 65 
4.2.1 Characteristics of Participants............................................................................ 65 
4.2.2 Descriptive statistics of study construct ............................................................. 67 
4.3 Exploratory Factor Analysis ..................................................................................... 70 
4.4 Common Method Bias .............................................................................................. 71 
4.5 Model Evaluation ...................................................................................................... 72 
4.5.1 Measurement Model .......................................................................................... 72 
4.5.1.1 Internal Consistency Reliability ................................................................. 72 
4.5.1.2 Indicator Reliability .................................................................................... 73 
4.5.1.3 Convergent validity .................................................................................... 74 
4.5.1.4 Discriminant Validity ................................................................................. 75 
4.5.2 Structural Model Assessment ............................................................................ 79 
4.5.2.1 Collinearity Assessment ............................................................................. 79 
4.5.2.2 Assessment of Path Significance ................................................................ 80 
4.5.2.3 Coefficient of determination (R2) ............................................................... 81 
4.5.2.4 Effect Size Assessment (F2) ....................................................................... 82 
4.5.2.5 Predictive relevance (Q2) ............................................................................ 83 
4.6 Analysis and Discussion of Findings ........................................................................ 83 
4.6.1 Personal Characteristics and Whistleblowing Intention .................................... 83 
4.6.2 Motivation and Whistleblowing Intentions ....................................................... 86 
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4.6.3 Personal Characteristics and Motivation ........................................................... 87 
4.6.4 Personal Characteristics, Motivation and Whistleblowing Intentions ............... 89 
4.7 Chapter summary ...................................................................................................... 91 
CHAPTER FIVE - SUMMARY, CONCLUSIONS AND RECOMMENDATIONS ...... 93 
5.1 Introduction ............................................................................................................... 93 
5.2 Research Summary .................................................................................................... 93 
5.3 Summary of Research Findings ................................................................................ 93 
5.3.1 Personal characteristics and whistleblowing intentions ..................................... 93 
5.3.2 Motivation and whistleblowing intention .......................................................... 94 
5.3.3 Personal Characteristics, Motivation and Whistleblowing Intentions ............... 94 
5.4 Conclusions of the Study........................................................................................... 95 
5.4.1 Personal Characteristics and Whistleblowing Intentions ................................... 95 
5.4.2 Motivation and Whistleblowing Intention ......................................................... 95 
5.4.3 Personal Characteristics, Motivation and Whistleblowing Intentions ............... 95 
5.5 Implications of the Study .......................................................................................... 96 
5.6 Recommendations of the Study................................................................................. 98 
5.7 Limitations and Directions for Future Studies ........................................................ 100 
5.8 Chapter Summary .................................................................................................... 101 
REFERENCES ..................................................................................................................... 102 
APPENDIX ........................................................................................................................... 124 
7.1 Appendix A: Questionnaire ..................................................................................... 124 
7.2 Appendix B: KMO and Bartlett’s Test ................................................................... 130 
7.3 Appendix C: Direct relationships between constructs ............................................ 131 
 
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LIST OF FIGURES 
Figure 2.1: Conceptual framework of Personal Characteristics, Whistleblowing Intention and 
Motivation Nexus..................................................................................................................... 33 
Figure 3.1: Formative Measurement ........................................................................................ 54 
Figure 3.2: Reflective Measurement ........................................................................................ 55 
Figure 3.3: Measurement Model Assessment .......................................................................... 57 
Figure 3.4: Structural model Assessment (Source: Adapted from Hair et al. (2014)) ............. 59 
Figure 3.5: Model Specification .............................................................................................. 63 
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LIST OF TABLES 
Table 2. 1: Summary of Hypotheses ........................................................................................ 42 
Table 3. 1: Distribution schedule of Questionnaire ................................................................. 48 
Table 3.2: Description of Constructs ....................................................................................... 51 
Table 4. 1: Descriptive Statistics of Participants ..................................................................... 66 
Table 4. 2: Construct and measurement Items Means ............................................................. 68 
Table 4. 3: Assessment of Common method Biased ............................................................... 72 
Table 4. 4: Item Loadings, Average Variance Extracted and Composite reliability ............... 73 
Table 4. 5: Assessment of Discriminant Validity .................................................................... 76 
Table 4. 6: Constructs and Variance Inflation Factors ............................................................ 79 
Table 4. 7: Structural model Assessment ................................................................................. 80 
Table 4. 8: R- Square, R-Square Adjusted and Q- Square of Constructs ................................ 81 
Table 4. 9: F – Squares of the study construct ......................................................................... 82 
Table 4. 10: Mediation Analysis Assessment .......................................................................... 89 
Table 4. 11: Variance accounted for and Strength of Mediation Effect for the Path .............. 90 
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LIST OF ABBREVIATIONS 
ACCA – Association of Certified Chartered Accountants 
ACFE - Association of Certified Fraud Examiner 
AU – Autonomy 
FBI – Federal Bureau of Investigation 
GACC – Ghana Anti-Corruption Coalition 
GoG – Government of Ghana 
IMI – Intrinsic Motivation 
IPIP – International Personality Inventory Pool 
IU – Interpersonal Understanding 
PA – Agreeableness 
PC - Conscientiousness 
PE – Extraversion 
PN - Neuroticism 
PO - Openness to Experience 
PLS-SEM – Partial Least Square – Structural Equation Model  
POS – Perceived Organisational Support 
PS – Professional Scepticism 
PT – Personality traits 
PwC – PricewaterhouseCoopers 
QM – Questioning Mindset 
SE – Self Esteem 
SK – Search for Knowledge 
SJ – Suspension of Judgment 
SOX – Sarbanes – Oxley Act 
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UGBS – University of Ghana Business School 
WBI – Whistleblowing Intention   
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CHAPTER ONE 
2 INTRODUCTORY CHAPTER 
2.1 Introduction 
This chapter gives a general overview of the research. The chapter begins with a brief 
background to the study, followed by the statement of the research problem. Next, the research 
objectives and the research questions are outlined. The chapter concludes with the significance 
of the study and how the research report is organised. 
2.2 Background of the Study 
A corporate scandal, which has led to the collapse of many organisations, has been on the rise 
over the past decades (Verschoor, 2010). These corporate collapses have resulted in the loss of 
jobs, investments, clientele, revenue, among others (Maree & Radloff, 2007).1 One of the 
reasons identified in the literature to contribute to the growing phenomena is the inability of 
individuals to report wrongful acts in organisations (Lavena, 2016). Calls for key stakeholders 
in organisations – accountants, auditors, employees and management – who are privy to illegal 
conducts have intensified the need to encourage employee whistleblowing in recent times 
(Verschoor, 2010). 
Whistleblowing is explained as “the disclosure to a person or public body, outside normal 
channels and management structures, of information concerning unsafe, unethical or illegal 
practices” (Mannion & Davies, 2015, pp. 503). Existing literature provides that effective 
whistleblowing activities in organisations reduce corporate corruption (Association of 
 
 
1
 For instance, Fredin (2012) citing a PricewaterhouseCoopers (PwC) report in 2011, reports that 35 per cent US 
organisations encountered substantial economic wrongdoing for which 8 per cent of these organisations lost more 
than $5 million as a result. 
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Certified Fraud Examiner (ACFE), 2014; Eaton & Akers, 2007), ensures effective internal 
control systems (Kennett, Downs, & Durler, 2011) and enhances good corporate governance 
(Eaton & Akers, 2007) in organisations. Whistleblowing also makes organisations more 
transparent and accountable (Apaza & Chang, 2011; Keil, Tiwana, Sainsbury, & Sneha, 2010; 
Chiu, 2003). For this reason, it is suggested that the most efficient way of fighting fraudulent 
acts, misconduct, and unethical behaviour in organisations is whistleblowing (Suyatno, 2018).  
Although whistleblowing is considered as a positive deviant behaviour intended to benefit both 
organisations and society (Harrison & Freeman, 2004; Curtis, 2010), it may sometimes be 
viewed as being disloyal or an act of betrayal depending on the existing relationship between 
the offender and the whistle-blower (Rustiarini & Sunarsih, 2017; Waytz, James, & Young, 
2013). For this reason and due to the fear of being stereotyped or loss of employment, 
employees desist from reporting wrong conduct. Most developed countries have therefore 
enacted laws and other legal frameworks to corporate whistleblowing process, protect 
individual whistle-blowers and encourage the reporting of wrongful acts in organisations (Pope 
& Lee, 2013; Miceli & Near, 2002, Hoffman & McNulty, 2009).2  
In Ghana, the reporting of wrongdoings and fraudulent activities in organisations has become 
a great concern to various stakeholders following the recent collapse of major banks in the 
country.  In August 2017, the central bank of Ghana withdrew the license of two major banks 
and merged five other banks for various reasons, including engaging in fraudulent practices 
 
 
2 Whistleblowing legislations include: Sarbanes-Oxley Act of 2002 (SOX), Whistleblowing Act 2006 (Act, 720), 
Dodd-Frank Wall Street Reform and Consumer Protection Act 2010 
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and inability to meet capital adequacy requirements (Bank of Ghana, 2018). 3 This happened a 
few months after some of these banks have been adjudged to be profitable and among the 
fastest-growing banks in the country. Concerns have therefore been raised about the role of 
employees, especially accountants, who as part of their fiduciary duties are expected to report 
any wrongdoings and fraudulent activities in organisations. The issue of why employees in 
these banks, other collapsed organisations and their regulatory bodies in Ghana did not report 
these wrongful actions remain an empirical question. 
Ferrell, Fraedrich, and Ferrell (2015) indicate that professional accountants4 are responsible for 
preparing and providing financial and other corporate information to the public. The nature of 
the work of the accountant makes them privy to critically sensitive information (Di Fabrizio, 
2016). This sensitive information has both positive and negative implications for the 
organisations. These may relate to exposures, threats, uncertainties, fraud, waste and 
mismanagement, illegal activities, abuse of power, misconduct that endangers organisation’s 
reputation, image, competitiveness, success, viability, market values, investments and 
intangible assets or earnings. Because of the ethical and legal framework of the accounting 
profession, it is expected that professional accountants make known all wrongdoings and any 
information that have negative consequences on the organisation. Professional accountants are, 
thus, expected to whistleblow on corporate wrongdoings to help curtail growing corporate 
scandals and collapse, often characterised by massive financial frauds.   
 
 
3
 The banks include Unique Trust Bank and Capital Bank, whose license were withdrawn, and the merged banks 
are Sovereign Bank, UniBank, The Royal Bank, Beige Capital and Construction Bank 
4 Professional accountants are two kinds – those working in organisations and those in public practice. Professional 
accountants in public practice are accountants that have been employed in accounting and audit firms and those 
working in organisations are the accountants employed within organisations other than accounting and audit firms. 
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However, whistleblowing raises several ethical, legal and managerial issues, which may 
encourage or restrict the professional accountant to expose wrongdoings in the organisation or 
not. For instance, although the code of ethics of the accounting profession supports 
whistleblowing actions from its members (Di Fabrizio, 2016), the codes do not specify the 
procedure for accountants to whistleblow. Hence, accountants may blow the whistle depending 
on their conviction, organisational support such as the treatment of the whistleblowers and the 
ability of management to resolve the illegal or unethical act to reflect the protection of the 
interest of stakeholders (Di Fabrizio, 2016). Under the profession’s rules of conduct, both 
internal and external accountants are mandated to report any unlawful activity they perceive or 
witness to their immediate supervisors, senior management and this constitute internal 
whistleblowing (Mintz, 2015). However, if concerns are overridden, external whistleblowing 
then takes place where the issue is reported to a regulator or other authority or by public 
disclosure (Mintz, 2015). While professional accountants in public practice are included in 
whistleblowing, they (employees of accounting firms) can only become whistleblowers when 
the client firm fails to comply with its obligations under the securities laws to report unlawful 
conduct such as financial statement fraud – (See Rule 102 of the AICPA Code, Interpretation 
102-4). Basically, the accountant’s whistleblowing is limited to the materiality of the fraud or 
illegal acts which will affect the financial statement (Mintz, 2015; PCAOB, 2010). Accountants 
are also required to report the illegal act or fraud to the audit committee or full board of directors 
(AICPA, 2013: AU section 317; SAS 54, “Illegal Acts by Clients”). Securities and Exchange 
Act of 1934 (section 10A) presents details on the reporting requirement for fraud (SEC, 2010). 
The Whistleblower Act 2006 (Act 720) of Ghana also suggests that professional accountants 
(both in public practice and those hired in organisations) are required to blow the whistle on 
any negative sensitive information that will affect the general public substantially. However, 
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the reporting should be made to the employer of the accountant – indicating internal 
whistleblowing – or through a third party5 which suggest external whistleblowing.  
Effectively encouraging whistleblowing among employees is considered very important 
because the information from within the organisation is viewed as the best approach of 
discovering wrongdoing (Kennett, Downs, & Durler, 2011; Kaplan, Pope, & Samuels, 2011).6 
However, a widely held view is that the choice of individuals to either report or keep silent 
over wrongdoings is complicated such that it necessitates the need to understand the decision-
making techniques and forecast the probability that a person will engage in whistleblowing 
(Kennett et al., 2011). Near and Miceli (1995) argue that increasing whistleblowing activities 
in organisations requires an understanding and awareness of the factors that increase the 
likelihood of persons to report wrongdoing. This has prompted research into the determinants 
of whistleblowing intentions of individuals.  
Existing literature on the determinants of whistleblowing intentions of individuals has 
advanced several factors that influence persons’ intentions to report organisational 
wrongdoings. Near and Miceli (1995) identify five elements that determine the whistleblowing 
intentions of individuals - the whistle-blowers’ character, the report recipient’s character, the 
offender’s character, the magnitude of the wrongdoing and the organisation’s characteristics. 
Previous studies further advance individuals’ moral judgment – judging of persons’ conduct as 
 
 
5 Police officer, Attorney-General, Auditor-General, a staff of the Intelligence Agencies, a member of Parliament, 
the Serious Fraud Office, the Commission on Human Rights and Administrative Justice, the National Media 
Commission, the Narcotic Control Board, a chief, the head or an elder of the family of the whistleblower, a head 
of recognised religious body, a member of a District Assembly, a Minister of State, the office of the President, the 
Revenue Agencies Governing Board, or a District Chief Executive.  
6 In large and complicated organisations, it is assumed that employees are aware of the fraudulent practices 
because they execute the control systems of the organisation (Dyck, Morse & Zingales, 2010; Zyglidopolulos & 
Fleming, 2008). 
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proper or improper (Li, Zhu, & Gummerum, 2014) – and demographic characteristics (such as 
working experience, age, race, sex) as other factors that can influence the whistleblowing 
intentions of individuals (Miceli, Near, & Dworkin, 2008; Gao & Brink, 2017; Chiu, 2003; 
Patel, 2003).  
It is asserted that for whistleblowing to be an effective tool to control corporate misconduct, 
fraudulent acts, illegal activities, the whistle-blower must be willing to report the wrongdoing 
to the appropriate authority or party and the latter must handle the issue carefully (Young, 2017; 
Near & Miceli, 1995). Thus, whistleblowing intentions from the individual’s viewpoint are 
mostly based on the individuals’ decision-making processes and willpower.  A person’s 
decision-making process is suggested to be dependent on the individual’s ethical values, 
personality traits, religiosity, among others (Rustiarini & Sunarsih, 2017). For instance, it is 
expected that individuals who uphold organisational progress and values will report wrongful 
conduct, hence likely to have a positive attitude towards whistleblowing (Rustiarini & 
Sunarsih, 2017). Nayir and Herzig (2012) and Park, Regh and Lee (2005) highlights the 
significant role of individuals’ characteristics in their whistleblowing intentions. However, Gao 
and Brink (2017) note that few studies have examined the influence of personal characteristics 
on individual’s whistleblowing intentions. 
2.3 Problem Statement 
Accounting professionals are faced with several ethical decisions in their working environment 
(Gao & Brink, 2017), and they have an ethical obligation to report corporate wrongdoings, 
misconducts and fraudulent activities in organisations (McDevitt & Van Hise, 2002; Shawver 
& Clements, 2007). Zainol, Qayyum, Naim, and Munirah (2018) opine that the accounting 
profession is closely associated with whistleblowing to suggest that accountants, in their 
professional duties, are expected to engage in whistleblowing activities and act as whistle-
blowers for their clients (Elias, 2008).  
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It is widely acknowledged that whistleblowing is an important mechanism to curb corruption 
and misconducts in organisations (Alleyne, Hudaib, & Hanifa, 2015). However, the 
complexities and globalisation of the operations of accounting firms challenge the accountants’ 
ability to ensure adequate whistleblowing practices (Dehn & Borrie, 2001). Moreover, the 
perceived repercussions and negative stigma, such as the view that whistle-blowers are 
corporate deviants (Lavena, 2016), appear to stifle the accountant’s intentions to report 
wrongdoings in organisations. 
With the wrongful conducts of corporate executives (which include accountants) and auditing 
firms (comprising mostly of accountants) being at the centre of most corporate scandals and 
collapses, the accountant’s whistleblowing duties have been under great scrutiny in recent 
times. Previous studies have mostly focused on the internal and external controls and 
mechanisms that affect whistleblowing activities (O’Sullivan & Ngau, 2014; Shawyers & 
Clements, 2008). As a result, situational characteristics, rules and processes, demographic 
variables, influence of probable retaliation, moral reasoning levels, cultural effects and the 
impacts of compensation structures are documented in existing literature as the factors that 
influence the accountants’ whistleblowing intentions (Seifert, Sweeney, Joireman, & Thornton, 
2010; Shawyers & Clements, 2008). 
The personal characteristics, moral character and ethical values upheld by individuals can 
influence their decisions to report organisational misconducts or not (Elias, 2008). It is also 
argued that individuals are less likely to report wrongful acts in organisations if they perceive 
those acts would not have a significant impact on the organisation (McDevitt & Van Hise, 
2002). Thus, accountants’ personality can influence his or her whistleblowing intentions 
irrespective of the embedded ethical and fiduciary duty in their profession. Empirical studies 
into how individuals’ (including accountants) personal characteristics - personality traits and 
professional scepticism - affect their intentions to report wrongful and fraudulent acts are 
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limited (Gao & Brink, 2017).  This study seeks to fill this gap by examining the influence of 
accountants’ personal characteristics on their whistleblowing intentions.  
A considerable number of studies demonstrate that because whistleblowing activities are 
associated with negative consequences and reprisals (Ugaddan & Park, 2019), it is important 
that organisations consciously encourage the voluntary reportage of wrongdoings and 
fraudulent activities by employees (Kaptein, 2011; Berry, 2004). How organisations value the 
contributions of employees, organisational acceptance of whistleblowing activities, willingness 
to protect whistle-blowers among others, is identified as one way of motivating and 
encouraging whistleblowing activities in organisations (Alleyne et al., 2015). Therefore, the 
corporate support regarding whistleblowing activities can alter the intentions of individuals to 
voluntarily report misconducts irrespective of their perception about that act emanating from 
their personality. However, the empirical literature on the role of organisational support in the 
relationship between personality traits and whistleblowing intentions is lacking (Alleyne et al., 
2015). It is for this reason that this study seeks to examine the role of motivation (intrinsic 
motivation and perceived organisational support) on the influence of personal characteristics 
on whistleblowing intentions of accountants.  
Although many studies have been conducted to examine factors that may influence individual’s 
intentions to whistleblowing, due to the difference in values, cultures, and norms of each 
country, scholars agree that there is still a research gap in understanding variables and 
whistleblowing intentions (Suyatno, 2018). Most of the whistleblowing research is 
concentrated in developed countries (de Maria, 2005; Miceli, Near, & Dworkin, 2009). 
Application of the theories and practices established in these countries may not be appropriate 
in a developing country, like Ghana, which often lacks robust administrative and legal systems. 
Park et al., (2005) call for whistleblowing studies in emerging economies and Robinson (2011) 
highlights the implication of considering contextual influences on behaviour. It is for these 
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reasons that this study seeks to investigate the whistleblowing practices in Ghana, a developing 
country. 
2.4 Research Objectives 
The general aim of this study is to examine the relationship between personal characteristics 
and whistleblowing of accountants in Ghana. This study has three specific objectives:  
1. explore the relationship between personal characteristics and whistleblowing intentions 
among accountants. 
2. examine the influence of motivation on whistleblowing intentions of accountants. 
3. examine the role of motivation in the relationship between personal characteristics and 
whistleblowing intentions of accountants. 
2.5 Research Questions  
The following are the questions that the study seeks to answer; 
1. How do personal characteristics of accountants influence their whistleblowing 
intentions? 
2. Does motivation influences the whistleblowing intentions of accountants? 
3. Does motivation changes how or serve as a means through which personal 
characteristics affect whistleblowing intentions of accountants?  
2.6 Significance of the Study 
This study contributes to the existing literature on the determinants of whistleblowing 
intentions of individuals in an organisation by examining how personal characteristics of 
individuals influence their likelihood of voluntarily report wrongdoings. The findings of this 
study highlight the role that the innate characteristics (personality traits) and expected 
characteristics (professional scepticism) of individuals, in this case, accountants, affects the 
execution of their professional duties of whistleblowing.  
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By further exploring the role of motivation in the personal characteristics and whistleblowing 
intention relationship, the findings of the study enhance the understanding of how both intrinsic 
individual characteristics and external factors interact to affect voluntary behaviour of 
individuals in executing their professional duties. Specifically, it provides a conceptual 
framework for understanding how an accountants’ whistleblowing intentions are influenced by 
their personal characteristics and how well they are motivated to engage in the practice. 
Moreover, the investigation of the determinants of accountants’ whistleblowing intentions in 
Ghana provides a different contextual perspective of whistleblowing, considering that existing 
research is dominated by developed country settings. To the best of the researcher’s knowledge, 
this is the first research on whistleblowing intentions of accountants in Ghana in response to 
De Maria (2005) call for more research in the area in developing countries.  
The findings of this study also provide evidence that employees’ perception of the levels of 
organisational support for a practice influences how they engage in the activity. For this reason, 
the results of this study provide organisations, especially accounting and auditing firms, with 
evidence on the need to understand and consider the individual personality traits of their 
employees, their professional scepticism level and the role of motivation in encouraging 
whistleblowing activities in their firms. Based on these, the organisation will be able to 
establish an organisational culture (training programs or incentives) that are more effective to 
encourage individuals to report wrongdoing and promote ethical conducts and impedes 
unethical behaviour in the working environment. Similarly, the findings of the study will aid 
organisations to establish corporate procedures and guidelines on how to report and investigate 
perceived fraudulent acts, to encourage the practice.  
2.7 The Organisation of the Study 
The research is structured into five chapters. The first chapter highlights the study motivation, 
the objectives, the questions and the hypotheses guiding the study. Chapter two details the 
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theoretical and empirical review of the literature relevant to the study. The third chapter 
provides the procedures and approaches that were employed in carrying out the research. 
Chapter four presents the analysis and discussion of the study findings from the data gathered. 
The final chapter presents a summary of the key findings, conclusions, implications, 
limitations, and recommendations.    
2.8 Chapter summary 
This chapter provided an overview of the study. It presented the study background and 
highlighted the objectives. The section finally discusses the significance of the study and the 
organisation of the research work.  
  
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CHAPTER TWO 
3 LITERATURE REVIEW 
3.1 Introduction 
The chapter presents a literature review on whistleblowing intention. It includes an empirical 
and theoretical review. The empirical review section is organised along with the following 
broad themes - the concept of whistleblowing, accounting profession and whistleblowing 
issues, and factors influencing whistleblowing intentions.   
3.2 The Concept of Whistleblowing Intention 
Whistleblowing is a positive deviant behaviour intended to benefit both organisations and 
society. The act is on purpose and may differ from the culture of the organisations. Whistle-
blowers encounter problems since the act of whistleblowing are seen as disloyal (Rustiarini & 
Sunarsih, 2017) rather than enhancing organisational justice and fairness. However, Johnson 
(2003) suggests that whistle-blowers act in the service of organisational justice and integrity. 
It is an act of betrayal7 (Waytz, James & Young, 2013). These suggestions point to why whistle-
blowers suffer repercussion from both the community and the organisation (Dyck, Morse & 
Zingales, 2010).   
The eruption of several large-scale accounting frauds during the last decade in the United 
States, including Enron and WorldCom, brought to light financial statement frauds. The 
accounting fraud also reveals the role of whistle-blowers as crucial detecting and preventing 
mechanism (Foley, Halper & Mathews, 2014). Accordingly, Lacayo, Ripley, and Sieger (2002) 
suggest whistleblowing became an increasingly popular phenomenon after three female 
 
 
7  It constitutes revealing an individual’s wrongful conduct to a third party 
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whistle-blowers were nominated by Time Magazine as “Persons of the Year”8 in the year 2002. 
More recently, whistleblowing has been on the increase since the 2007-08 financial crises 
sparked a crackdown on corporate corruption and collusion (Anonymous, 2015, p. 65).  
Near and Miceli (1985) defined whistleblowing as “the disclosure by organisation members 
(former or current) of illegal, immoral or illegitimate practices under the control of their 
employers, to persons or organisations that may be able to effect action” (p. 4). However, 
Miceli and Near (1992) added that the disclosure could be made to persons or organisations 
within or outside the organisation. According to Mudrack and Mason (2013), “whistleblowing 
occurs when one or more individuals inform the public or someone in authority about apparent 
dishonest, illegal, or inappropriate activities.” LePine and Van Dyne (1998) defined 
whistleblowing as a “prohibitive voice”9 (p. 854). However, Harrison and Freeman (2004) 
established that it is a “promotive tool”10. Miceli and Near (1994) provide the support that 
whistleblowing is a promotive tool because employees reveal information that provides 
management or leaders of organisations the chance to prepare and put a stop to potential harm. 
In Ghana, whistleblowing is defined by the Whistle-blower Act (Act 720) 2006 as “the act of 
revealing or disclosing information about another person’s impropriety to one or more persons 
or institutions to fight corruption, ensure the rule of law, promote good public ethics and 
preserve the public interest (GACC, 2010, p. 10)”.  
 
 
8 Sherron Watkins – vice president, Enron; Cynthia Cooper – Vice President – Internal Audit, Worldcom; and 
Coleen Rowley – an employee, FBI. 
9 Prohibitive voice because it is observed as critical, aimed at terminating wrongful act and improves essential 
organisational democracy (Rank, 2009). 
10
 Serving to collectively increase employees’ involvement and satisfaction, higher levels of innovation, increase 
stakeholder commitment, and ultimately increase organisational performance. 
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The study focuses on measuring the whistleblowing intention of professional accountants in 
public practice. From the perspective of the theory of reasoned action, most human behaviours 
are predictable based on intention because such behaviours are volitional and under the control 
of intention (Ajzen & Fishbein, 1980). Central to the theory of reasoned action is the concept 
of intention, described as an individual’s motivation in his/her conscious decision to exert any 
effort in performing a specific behaviour (Ajzen, 1985). The theory of planned behaviour 
postulates that an individual’s future behaviour can be predicted by intention to perform the 
behaviour. The intention is conceptualised through one’s attitude towards the behaviour, 
subjective norm and perceived behavioural control over engaging in the behaviour (Ajzen, 
2011). Whistleblowing intention is, therefore, an individual’s subjective probability assigned 
to the likelihood of actually engaging in whistleblowing behaviour (Hunt & Vitell, 1986; 
Ajzen, 1991; Chiu, 2003). Intentions play an important role in determining behaviour (Ajzen, 
1991). Accordingly, the stronger the intentions, the more likely that individual will engage in 
the behaviour (Sheppard, Hartwick, & Warshaw, 1988). Further, although studying actual 
cases of whistleblowing actions and behaviours would be preferred, researchers studying 
whistleblowing are often limited to examining reporting intention because whistleblowing is 
an infrequent behaviour that is seldom observed (Patel, 2003; Mesmer-Magnus & Viswesvaran 
2005; Trongmateerut & Sweeney 2013). As a result, professional accountants’ whistleblowing 
intention is used as a proxy for whistleblowing behaviour in this study. 
It is suggested that whistleblowing is a vital tool for improving quality control in auditing 
organisations (Taylor & Curtis, 2013). The intention to engage in deeds that benefit 
organisations is a noble determined effort of employees. From the perspectives of Mesmer-
Magnus and Viswesvaran (2005), the new insight of whistleblowing is perceived by numerous 
ethical scholars as new commitment where employees direct their allegiances toward the 
organisation. Robbins and Judge (2004) indicate that the attitude developed by individuals 
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toward whistleblowing intentions is the aggregate of their cognitive and practical assessment 
of the organisation’s ability to favour or disfavour whistleblowing. It seems instilled values, 
norms, cultural traits, emotions, and individual experiences direct that individual to judge 
whether the action is right or not. Whistleblowing is not accepted by many individuals and 
organisations (Bowen, Call & Rajgopal, 2010) - it ruins the reputation organisations have built 
and the trust of its customers. To rectify the adverse action, especially when the probability 
that the informer will be subjected to retaliation is high; it takes higher commitment towards 
the organisation, the general public and individuals to engage in the act. However, the degree 
of repercussions the informer is likely to face, self-perception may be directing one’s intention 
to act.  
3.2.1 Mediums of Whistleblowing Intentions 
Whistleblowing mechanisms could be internal or external11 to a designated body. Usually, 
internal reporting is encouraged (Brennan & Kelly, 2007; Kaplan & Schultz, 2007), but if 
internal mechanisms are ineffective, it is expected that external reporting channels are used. 
While some countries are silent about the use of either internal or external reporting channel, 
the Whistle-blowers Act 2000, Act 720 of Ghana requires individuals to utilise both channels.  
Park, Blenkinsopp, Oktem and Omurgonulsen (2008) identify four channels that aid reporting 
of wrongdoing - anonymous and identified, and formal and informal. Identified whistleblowing 
occurs when individuals report wrongdoing utilising their official name whereas anonymous 
whistleblowing is when an employee report organisational misconduct by concealing 
 
 
11
 Reporting wrongdoing individuals within the organisation who are capable of correcting the questionable act 
and external refers to the reporting of fraudulent activities to designated body or individual outside the 
organisation (Toker Gökçe, 2013). 
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information about themselves as well as by using assumed or fictitious name (Park et al., 2008). 
It is suggested that anonymity is a fundamental way to safeguard confidentiality and to support 
whistleblowing practices in a society; organisations must guarantee employees’ secrecy 
(Hearn, 1999). Lublin (2002) highlights that organisations can ensure anonymity using 
suggestion boxes and ethic hotlines. Zhang, Pany and Reckers (2013) note that external hotline 
substantially supports employees reporting intention, aiding employees to evade the negative 
effect of whistleblowing. Although some countries have endorsed anonymous whistleblowing, 
the Whistleblowing Act of Ghana does not support it. Hence, any person willing to report 
wrongdoing in Ghana should be ready to reveal his or her identity (GACC, 2010; GoG, 2006). 
According to Park et al. (2008), formal whistleblowing constitutes the use of standard lines of 
communication or reporting through a formal organisational protocol. On the contrary, 
informal whistleblowing occurs when an employee discloses wrongdoing to his or her co-
workers or anyone whom he or she trusts. The whistle-blower Act 2006 (Act 720) endorses 
both formal and informal whistleblowing (GoG, 2006). 
To uphold the high ethical standards of the accounting profession, laws have been designed to 
govern the ethical decision making of accountants. These laws provide the procedures 
accountants can follow when they witness any unlawful act. Accountants have the option of 
blowing the whistle using internal channels to higher rank individuals in the organisation12 or 
through anonymous reporting channels. The use of external whistleblowing channels such as 
regulatory bodies or the media is also an option. However, the accounting profession 
encourages its members to adhere to the use of internal whistleblowing mechanism before 
 
 
12 These individuals include board of directors, audit committee, managers, supervisors etc. 
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considering external whistleblowing (ACCA, 2012). Although it is expected of accountants in 
public practice to be confidential in divulging information, they are also encouraged to report 
wrongdoings that they are privy to. This ethical dilemma appears to be a challenge for 
accountants in public practice. Considering that whistleblowing has become a prominent 
monitoring tool among corporate scandals which have mostly been attributed to non-reporting 
of wrongdoing by professional accountants (Alleyne, Hudaib, & Pike, 2013), there are calls by 
the accounting profession and its regulatory bodies for organisations to promote 
whistleblowing (Rustiarini & Sunarsih, 2017). 
3.2.2 Factors influencing Whistleblowing Intention 
Existing literature documents numerous factors that influence whistleblowing intentions. 
While some of the factors negatively relate to whistleblowing intentions, others have a positive 
impact on wrongdoing reporting. Individual factors, contextual factors and situational factors 
are the broad categories of the factors connected with the intentions of whistleblowing from 
prior studies (Alleyne et al., 2013; Mesmer-Magnus & Viswesvaran, 2005).  
The personal cost13 of wrongdoing reporting is the most influential factor influencing 
whistleblowing intentions (Alleyne & Weekes-Marshall, 2013). Alleyne and Weekes-Marshall 
(2013) suggest that the higher the perceived personal cost of blowing the whistle, the lower the 
level of whistleblowing. Prior research in accounting indicates that the fear of retaliation, an 
aspect of personal cost is an essential limitation to whistleblowing (Alleyne & Weekes-
Marshall, 2013; Alleyne, 2010). The type of wrongdoing is also found to influence the 
 
 
13 It is the perceived harm or discomfort that results from blowing the whistle (Dalton & Radtke, 2013). For 
instance, reduction of salary, close monitoring by superiors, loss of employment, threats of revenge, social 
isolation at work, changes in job responsibilities, harassment etc. 
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probability of whistleblowing (Near, Rehg, Van Scotter & Miceli, 2004). The implication of 
the type of wrongdoing for whistleblowing is based on whether the act can be rectified or not. 
For instance, Near et al. (2004) found that reporting of wrongdoing increases, when the type 
of wrongdoing can be corrected, while whistleblowing intention decreases when the act cannot 
be remedied.  Robinson, Robertson, & Curtis (2012) further provide evidence that the 
magnitude of the type of wrongdoing impact whistleblowing intention. As pointed out by 
Miceli and Near (1992), the higher the severity of the wrongdoing reported, the higher the 
retaliation and the lower the severity of the wrongdoing, the lower the retaliation against the 
whistle-blower. Ostracism is one of the most significant personal costs to whistleblowing 
(Glazer & Glazer, 1989). Glazer and Glazer (1989) suggest that whistle-blowers experience 
difficulties in getting employment after reporting the wrongdoing. These factors deny 
employees of their essential social support and personal well-being; hence, their unwillingness 
to engage in wrongdoing reporting (Alleyne & Weekes-Marshall, 2013). However, Lowry et 
al. (2013) suggested whistleblowing intention increases when potential reporters are offered 
motivation to confide in the obscurity of the reporting mechanism. Robinson et al. (2012) 
suggest anonymous reporting improves whistleblowing – reducing perceived personal cost. 
The results of Johansson and Carey (2015) also demonstrate a positive relationship between an 
anonymous reporting channel and wrongdoing reporting. 
Prior literature indicates that institutional pressures; ethical climate at the top; support from 
peers and supervisors; quality and reliability of the evidence of wrongdoing positively 
influence whistleblowing intentions (Cho & Song, 2015; Kennett, et al., 2011; Park & 
Blenkinsipp, 2009). Similarly,  Liyanarachchi and Newdick (2009) and Mesmer-Magnus and 
Viswesvaran (2005) suggest perception of the wrongdoer; intended purpose of wrongdoing;  
remaining anonymous;  the individual's moral reasoning; materiality of the act; effectiveness 
of the reporting channel; employee's status; employee's tenure with the organisation; age or 
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gender have positive association with reporting intentions. Perceived behavioural control; 
social pressure; attitude toward whistleblowing; reward; protection from retaliation are found 
to influence individuals’ whistleblowing intention positively (Zyglidopoulos & Fleming 2008; 
Chiu 2003; Gundlach, Douglas, & Martinko, 2003; Treviño & Weaver, 2001). 
Accountants are unlikely to blow the whistle on wrongful act committed by their partners, or 
colleagues (Alleyne, Charles-Soverall, Broome, & Pierce, 2017; Alleyne & Weekes-Marshall, 
2013). The failure of accountants to actively involved in whistleblowing is attributed to 
organisations’ unwillingness to welcome reports of misconduct that questions their 
organisational hierarchy (Mesmer-Magnus & Viswesvaran, 2005). The fear of retaliation 
through nullification; isolation; defamation; or eviction is the factors that prohibit accountants 
from reporting wrongdoing. 
In a study conducted by Liyanarachchi and Newdick (2009), the results show that the gender 
of students has a significant impact on moral reasoning and the likelihood of whistleblowing. 
However, the participants were unwilling to report the wrongdoing, fearing that protection will 
not be afforded to them if their actions are made public. Reluctance to whistleblowing rises 
when the fear of reliance on whistleblowing processes by employees is misguided. Recognition 
of the problem and intention to report was found to be present in the participants, but there was 
limited action on their part. It was concluded that increased protection for whistle-blowers 
against the threat of retaliation would increase the probability of employee’s whistleblowing 
intention. 
Pope and Lee (2013) conducted a study to explore whether the availability of financial rewards 
and anonymous reporting channels influence individuals’ reporting intentions and whether the 
availability of financial bonuses will prompt people to disclose their identities. The results show 
that financial incentives have the possibility of increasing respondents’ tendency to report 
wrongful act and their readiness to expose their identities. However, the availability of an 
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anonymous reporting channel did not affect respondents’ willingness to report questionable 
actions. In the quest to determine whistleblowing intention within government agencies, Cho 
and Song (2015) embarked on a study and the results revealed that perceived personal cost 
reduces whistleblowing intention, while public service motivation and education on 
whistleblowing increases it. It was also reported that organisational support and protection 
decrease the perceived personal losses, which existing literature finds to increase 
whistleblowing intention.   
Alleyne, et al. (2015) study on the moderating role of perceived organisational support in 
breaking the silence of public accountants indicate that accountants do not blow the whistle 
when personal cost is high, but in the presence of perceived organisational support, there was 
a substantial likelihood of accountants’ whistleblowing. Alleyne and Weekes-Marshall (2013), 
seeking to explore the factors that influence whistleblowing intentions among accountants in 
Barbados conducted a study. The results show that fear of retaliation and victimisation 
discourage accountants from blowing the whistle. However, it is indicated that organisational 
commitment and corporate ethical values are the critical determinants of whistleblowing 
intentions among the accountants. The results of a research conducted by Kaplan, Pany, 
Samuels and Zhang (2012) discovered that reporting through anonymous channel increases 
whistleblowing than reporting using the non-anonymous channel. However, the case is true 
when previous whistleblowing outcome is negative. That is, employees are less likely to report 
wrongdoing when they are exposed to retaliation rather than they been protected and supported. 
In determining proactive behaviour in the form of whistleblowing, a study was conducted by 
Bjørkelo, Eisernan, and Matthiesen (2010). It was reported that high conscientiousness, high 
extraversion, low neuroticism, and low agreeableness is related to whistleblowing. Further, the 
results show that the trait openness to experience is unrelated to whistleblowing.  
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The discourse above show that various aspects of the determinants of whistleblowing have 
been assessed, yet existing literature on how accountants’ personal characteristics influence 
their intentions to report wrongdoing and fraudulent acts are few (Gao & Brink, 2017). 
Probably, it is for this reason why this study sought to examine the influence of personal 
characteristics on whistleblowing intentions of accountants.  
3.3 Personal Characteristics  
The personal characteristics considered in this study are personality traits and professional 
scepticism (trait and state). An individual's personality is a combination of two factors: genetic 
factors (hereditary) and environmental factors. The first is the basic factors that shape one's 
personality, and later, are the factors that affect a person's personality based on where a person 
grew up (Suryandari & Yuesti, 2017). As opposed to the generally stable and enduring 
personality traits are the states, which are the temporary conditions which are affected by 
situational or contextual circumstances. Steyer, Schmitt, and Eid (1999), drawing on latent 
state-trait theory (LST) suggest that traits, situational characteristics and the interaction 
between individuals and conditions form an individual’s behaviour. Accordingly, their study 
presents instrumental methodological tools for testing the existence of the interrelationship 
among traits, states and behaviour. Notably, the study of Robinson (2011) highlights the 
importance of considering contextual influences on behaviour. In support of this, Veroff (1983, 
pg. 332) indicates that “behaviour represents an interaction of individuals’ personality and the 
situation/ state they are in, such that it is impossible to isolate a unitary stable personality factor 
outside of its various contexts”. Veroff (1983) further posits that strong situational influences 
may even alter core personality characters. This provides a piece of evidence on the differences 
between personality traits and professional scepticism. While the former is innate, the latter is 
a combination of both innate and learned behaviour.  
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3.3.1 The Big Five Personality Traits Dimensions  
Personality trait comprises of cognitive and behaviour patterns that stabilise over time and 
differs across situations (McCrae & Costa, 2003; Ortony, Norman, & Revelle, 2005; Revelle, 
2008). McCrae and Costa (2003) suggest that personality trait describes humans in relation to 
their style of conduct, mind, and feelings. It is a mental trait that critically predicts people’s 
behaviour (Parks-Leduc, Feldman, & Bardi, 2015; Xu & Potenza, 2012). Personality literature 
emphasises five main personality traits known as the Big Five. The traits are Neuroticism or 
emotional instability; Extraversion; Openness to Experience or intellect; agreeableness; and 
conscientiousness14. The Big Five personality trait is not a substitute for other personality 
structures, but a framework for interpreting other personality constructs (McCrae & Costa, 
1989).  
3.3.2 Professional Scepticism  
Accountants’ scepticism is the foundation of stakeholders’ self-assurance in financial reporting 
(Doty, 2011). Statement of Auditing Standards (SAS) No. 99 highlights the necessity for 
accountants to exhibit professional scepticism when considering and to respond to the risk of 
material misstatement. Professional scepticism is the ability of an accountant to have an 
inquiring mind and a critical evaluation of audit evidence (AICPA, 2007). Some scholars 
perceive professional scepticism as to the opposite of trust, independence or possible doubt 
 
 
14 Neuroticism is described as the tendency to enjoy frequent and excessive terrible feelings in response to diverse 
resources of stress. Neurotic individuals always see the world as a dark place and hence have negative thoughts 
(Barlow, Sauer-Zavala, Carl, Bullis, & Ellard, 2014; Costa, Terracciano, & McCrae, 2001). Openness to 
experience is the extent to which an individual is accustomed to broad areas of interest and creativity (Furnham, 
2008). Such individuals also see opportunities others do not see. Extraversion is described as the tendency to be 
sociable, talkative, cheerful and optimistic. Accordingly, they welcome change and excitement (Watson & Clark, 
1997). Agreeable individuals are oriented toward helping others and collaborating with them. They are selfless 
and sympathise with others (Graziano & Tobin, 2002). Conscientiousness is the tendency to be responsible, 
achievement-oriented, and persistent (Barrick, Mount, & Strauss, 1993). 
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(Kadous, 2000; Nelson 2009). Nelson (2009) describe a sceptic as “one whose behaviour 
indicates relatively more doubt about the validity of an assertion” pp. 4. Hurtt (2010) provides 
that professional scepticism could be a trait (a stable and enduring element of a person) or a 
state (a temporary situation aroused by situational variables). A widely held view is that the 
nature of the work of accountants requires them to be professionally sceptic.  
Professional scepticism includes different behavioural components such as questioning 
mindset, suspension of judgement, search for knowledge, interpersonal understanding, 
autonomy and self-esteem (Hurrt, 2010). Sceptical individuals are more willing to scrutinise 
the information available to them. It is suggested that they observe beyond what seems to be 
the apparent solution (Popkin & Stroll, 2002). Furthermore, there is evidence that a questioning 
disposition is an essential feature of professional scepticism. Sceptical individuals question 
their judgements and decisions analytically. Highly sceptical individuals suspend their 
judgement until all vital information is obtained rather than making conclusions based on 
existing knowledge. Literature indicates that sceptical individuals are expected to be of high 
self-esteem (Lom, 2001). High self-esteem individuals have more in-depth insights and self-
reliant in their thought process. They are likely to understand the motivations and behaviour of 
people under investigation. Researchers also propose that professional scepticism entails 
individual autonomy, thus self-direction and moral independence (Hurrt, 2010). Sceptical 
individuals do not readily accept the claims of others. However, they try to point out 
contradictions and fallacies within the evidence presented by others and undertake additional 
investigation until they are personally satisfied. 
Studies suggest that the propensity that accountants will report wrongdoing in the presence of 
motivation is very high. Empirical studies also indicate that personal characteristics are 
determinants of motivation. However, the literature on the role of motivation on the 
relationship between personal characteristics and the likelihood of reporting wrongdoing is 
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lacking in existing literature (Alleyne et al., 2015). Hence, this study sought to examine the 
influence of motivation on the relationship between personal characteristics and 
whistleblowing intentions of accountants.  
3.4 Motivation 
Various definitions and explanations of motivation have been propounded. Stroke (1999) 
opined that motivation is a social psychological characteristic that contributes to an individual’s 
degree of commitment. In his view, motivation must be a good thing, which influences 
individuals’ performances and organisational success. According to Allen and Robbins (2010), 
motivation is the processes that give rise to an individual’s intensity, direction and persistence 
of effort in the course of attaining a goal. Ryan and Deci (2000) describe motivation as the 
“orientation of concerns the underlying attitudes and goals that give rise to action”. Motivation 
is a theoretical construct that explains an individual’s behaviour and the reasons for people's 
actions, desires, and needs. Gagné & Deci (2005) suggest that the motivation for pursuing 
activities may fluctuate depending on whether motivation originates from oneself or from 
outside oneself. While extrinsic motivation refers to a propensity to engage in activities 
primarily for external consequences, intrinsic motivation is one’s ability to act without external 
interference (Ryan & Deci, 2000).  
Perceived organisational support (POS), which is extrinsic motivation, is the degree to which 
employees believe that their organisation values their contribution, cares for their well-being 
and fulfils socio-emotional needs (Eisenberger, Huntington, Hutchison, & Sowa, 1986). 
Perceived organisational support increases the performance of regular job activities and actions 
favourable to the organisation that goes beyond assigned responsibilities.  POS is valued as an 
assurance that help will be available from the organisation when it is needed to carry out one’s 
job effectively and to deal with stressful situations. It is seen as a factor that enhances pro-
social behaviours (Cho & Song, 2015). Rhoaders and Eisenberger (2002) related perceived 
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organisation support to affective commitment, organisational citizenship behaviour (OCB) and 
job satisfaction. Aselage and Eisenberger (2003) stated that employees would exert more effort 
to assist an organisation in achieving its goals if they perceive the organisation is eager and 
capable of giving a higher level of support. Upon this premise, organisational support may 
encourage pro-social behaviour15 that will stimulate accountants to uphold organisational rules 
and ethics.  
Higher levels of perceived organisational support are expected to have a positive influence on 
organisational commitment and encourage employees to act in the well-being of the 
organisation (Rhoades & Eisenberger, 2002; Eisenberger, Armeli; Rexwinkel; Lynch, & 
Rhoades, 2001). Alleyne et al. (2015) opined that it is the concern of the organisation to 
stimulate its employees with the organisation's ethics. When organisations inculcate the right 
set of core values and culture, it promotes integrity, honesty and public interest among the 
employees. Vandekerckhove and Commers (2004) stipulate that such actions facilitate 
“rationalised loyalty” and motivate employees to report perceived or observed unethical 
behaviour. Alleyne et al. (2015) stated that when accountants strongly consider that unethical 
behaviour warrants reporting and the degree of perceived organisational support is high, they 
will be more willing to report but will choose internal reporting channel. Nevertheless, when 
the accountants consider that unethical behaviour warrants reporting and the extent of the 
perceived organisational support is low, they will be willing to report but will consider external 
reporting channel. Though perceived organisational support by itself may not facilitate 
whistleblowing intentions together with individual-level characteristics, it enhances the 
 
 
15 Pro-social behaviour is the behaviour that concerns with employees seeking the well-being of organisations 
without the promise of reward. 
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propensity to blow the whistle (Alleyne et al., 2015). Therefore, it is anticipated that personal 
characteristics will influence whistleblowing intentions through the intervening effects of 
perceived organisational support.  
A person who is motivated intrinsically performs out of his or her own choice and interest. It 
is depended on the pleasure and satisfaction derived from practising the behaviour. According 
to Deci and Ryan (2000), intrinsic motivation refers to the innate energy that people exhibit 
when they pursue a goal or an action because it is interesting. Deci and Ryan (2000) opined 
that intrinsic motivation is non-instrumentally focused instead of originating automatically 
from satisfaction inherent in the activity.  
Intrinsic factors are divided into emotional and normative motives. We assume that affective 
and normative motives are expected to be self-directed, selfless and voluntary, and these 
characteristics are likely to foster affirmative organisational behaviours as whistleblowing 
intention. Hence, it is anticipated that intrinsically motivated accountants are more likely to 
have whistleblowing intention. Likewise, studies suggest that public service motivation is a 
form of intrinsic motivation (Cho & Song, 2015). Individuals are tuned to public service 
motivation based on three motives – rational, normative, and affective16 – which are internal 
factors.  Intrinsic motivation is argued from the perspective of public service motivation. The 
study of Cho and Song (2015) indicate that public service motivation has a positive influence 
on individuals reporting intention. 
 
 
16
 While rational describes utility maximisation, normative refers to the need to serve the public interest and 
stimulate societal justice, and affective is the expression of human emotion – compassion and self-sacrifice. 
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3.5 Theoretical Review  
From the perspective of scholars, no single theory could adequately explain whistleblowing 
behaviour (Miceli & Near, 1985). Previous studies have adopted models from numerous 
theories17 to describe whistleblowing. Accordingly, Mesmer-Magnus & Viswesvaran (2005) 
stated that relationships between variables are somewhat inconclusive and that will demand 
different theories to explain the phenomenon. Therefore, this current study adopted 
Organisational Support Theory (OST) (Eisenberger, Huntington, Hutchison, & Sowa, 1986) 
and Self-Determination Theory (SDT) to explain the relationship between the proposed 
variables better.  
3.5.1 Self-Determination Theory (SDT) 
Self-Determination Theory (Deci & Ryan, 1985) assumes that all individuals have a natural, 
innate, and positive tendencies to cultivate an elaborated and units’ sense of self (Ryan & Deci, 
2000). The theory mainly accepts that individuals have a primary tendency to forge 
interconnections among the aspects of their psyches as well as with other individuals and 
groups in their social worlds. This tendency toward integration involves both autonomy 
(tending toward the inner organisation and holistic self- regulation) and homonomy (tending 
toward integration of oneself with others). Although SDT accepts the general integrative 
tendency as a fundamental aspect of human life, it also suggests that the tendency cannot be 
taken for granted. On the contrary, SDT posits that there are clear and specifiable social – 
contextual factors that support this innate tendency, and that there are other specifiable factors 
 
 
17 The theory of bystander intervention (Latane & Darley, 1968); theory of planned behaviour (TPB) (Ajzen, 
1991); theory of reasoned action (TRA) (Fishbein & Ajzen, 1975); theory of pro-social behaviour (Brennan & 
Kelly, 2007; Brief & Motowildo, 1986); Justice theory (Near, Dworkin & Miceli, 1993); Expectancy theory 
(Frudge & Schlacter, 1999) 
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that thwart or hinder this fundamental process of human nature. Accordingly, SDT forecasts a 
wide-ranging array of developmental outcomes, ranging from a relatively active and integrated 
self to a highly fragmented and sometimes passive, reactive, or alienated self, as a function of 
social – environmental conditions. 
SDT proposes that individuals’ will be self - motivated to engage in behavioural activities when 
they can satisfy their three essential psychological needs. That is internal or self - regulated 
incentive originates from the complete internalisation of existing values and guiding processes. 
In such cases, there are more effective functioning and better adjustments because need 
satisfaction provides the necessary elements for human progress and development (Ryan, 
1995). Accordingly, Ryan, Sheldon, Kasser and Deci (1996) opined that dissatisfaction of the 
essential desires weakens self-motivation leading to external motivation or amotivation, and 
results in maladaptive consequences.  
Self - determination involves the capacity to act autonomously. Whereas on the individual 
level, it encompasses utilising one’s capacity to choose how to satisfy one's need (Deci, 1980), 
on a collective level, people are self - determining, when they are capable of negotiating, 
deciding and acting together voluntarily (Dahl, 1989). The study draws on Self-Determination 
Theory since it encompasses a theory of motivation that allows the investigation of social and 
contextual conditions that accelerate or hinder self-motivation and psychological development 
in organisations (Deci & Ryan, 1985). 
 In this study, when accountants have autonomy over the activities that revolve around them, 
they will strive harder to effectively achieve or execute the challenging tasks knowing that their 
organisations value them and that help will be given when needed. Similarly, whistleblowing 
is seen as uninteresting behaviour due to the presence of retaliation and repercussions 
surrounding it. However, individuals who have had the opportunity to complete a task wholly 
successfully or under monitoring will have the intention of engaging in whistleblowing.   
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Self- Determination Theory allows the study of intrinsic motivation and the difference between 
autonomous motivation and controlled motivation. In this study, it is assumed that accountants’ 
intentions to whistleblowing are dependent on how the organisation cultivates an independent 
and/or controlled environment that encourages pro-social behaviours of which whistleblowing 
is one.  
3.5.2 Organisational Support Theory (OST) 
Organisational support theory (Eisenberger, Huntington, Hutchison, & Sowa, 1986) postulates 
that employees develop universal beliefs concerning the degree to which the organisation 
values their contributions and cares about their well-being to determine the organisation’s 
readiness to reward increased work effort and to satisfy socio-emotional. Accordingly, 
employees show a consistent pattern of agreement with various statements concerning the 
extent to which the organisation appreciate their contributions and how the organisation will 
treat them (either favourably or unfavourably) in differing circumstances (Eisenberger et al., 
1986). Employees evidently believe that the organisation has a generally positive or negative 
orientation toward them that includes both the recognition of their contributions and the 
concern for their welfare. 
In this study, organisational support is considered as an important factor in that it enhances 
employees’ contributions. When employees (professional accountants in public practice) feel 
their contribution is valued and they are supported by their organisation, they tend to have a 
sense of obligation to the organisation (Eisenberger et al. 1986). With a sense of obligation, 
they are more likely to exhibit positive behaviours and form a positive perception of any 
activity that will improve the efficiency and effectiveness of their organisation. Also, studies 
have established that organisational support positively influences employees’ personality 
characteristics and can stimulate more favourable employee attitudes and behaviours (Cheng 
2011; Chiang & Hsieh 2012).  
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Studies show that when employees perceived that their organisations are willing to support 
them, they would engage in extra-role activities18.  Organisational support is known to be a 
factor that enhances pro-social behaviours (Cho & Song, 2015). According to Sims and Keenan 
(1998), whistleblowing behaviour is pro-social or positive behaviour. Hence, organisational 
support will contribute to influence whistleblowing intentions (Cho & Song, 2015); it reduces 
perceived personal cost. Likewise, whistle-blowers are challenged with fears of reprisal such 
as dismissal from employment, forced resignation, demotion, or social isolation at work (Chiu, 
2003; Reginald Gernaldo, 2014; Smith, 2010). For instance, when whistleblowing channels 
and procedures within the context of accounting and auditing firms are effective, accountants 
in public practise when exposed to or perceive fraud, illegal activities etc. are likely to have 
greater intention to engage in whistleblowing. Further, when whistleblowing policies and 
procedures are well documented and communicated across the firms of accountants in public 
practice, it may indicate the firms support for whistleblowing activities, hence, the likelihood 
of them having intentions to engage in whistleblowing. Therefore, when the accountants view 
that the organisations are prepared to protect and support them, they will have higher intentions 
of blowing the whistle. Likewise, accountants will have the intentions to raise concerns on 
wrongdoing when they recognised that the whistleblowing policies are safe. For instance, an 
accountant who is dominant on the neuroticism trait, which denotes fearfulness, is likely not to 
engage in whistleblowing if whistleblowing procedures do not prevent victimisation of 
whistleblowers and prescribe anonymity of the whistleblower.  
 
 
18 aiding fellow employees, taking actions that protect the organisation from risk, offering constructive 
suggestions, and gaining knowledge and skills that are beneficial to the organisation 
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3.6 Conceptual framework and Hypotheses Development 
3.6.1 Conceptual Framework 
A conceptual framework of the study is illustrated in Figure 2.1. The framework assumes that 
professional scepticism is related to whistleblowing intention. It also shows that personality 
traits - conscientiousness, extraversion, neuroticism, agreeableness and openness to experience 
- influence the propensity of individual’s whistleblowing practices. Motivation, both intrinsic 
and perceived organisational supports, is also depicted to mediate the relationship between 
personal characteristics and whistleblowing intentions of individuals. 
3.6.2 Hypotheses Development 
3.6.2.1 Personal Traits and Whistleblowing Intention 
Openness to experience is the extent to which an individual is accustomed to broad areas of 
interest and creativity (Furnham, 2008). Individuals who are open to experience see 
opportunities others do not see (McCrae & Costa, 1997). They are curious, easily bored, and 
much less rule certain (Furnham, 2008). Others scholars suggest that individuals who are highly 
open to experience are expected to value stimulation and self-direction and to assign low 
importance to conformity, tradition, and security values (Olver & Mooradian, 2003; Roccas et 
al., 2002).  
Bjørkelo, Ryberg, Matthiesen and Einarsen (2008) describe whistle-blowers as individuals who 
are less curious and more rule-bound than those individuals who easily bored and driven by 
the search for novelty. Although LePine and Van Dyne (2001) indicate that openness to 
experience is not related to voice, Bjørkelo et al. (2010) provide that such a relationship is not 
testable. The latter, thus, conclude that openness to experience is unrelated to whistleblowing. 
Bateman and Crant (1993) assert that proactive behaviour is related to openness to experience. 
Whistleblowing is argued to be proactive behaviour (Bjørkelo et al., 2010). To the extent that 
whistleblowing is considered a proactive behaviour, the authors suggest a positive relationship 
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between openness to experience and whistleblowing. Based on these arguments, it is 
hypothesised that: 
H1a  Openness to experience positively influences the whistleblowing intentions of 
accountants. 
Conscientiousness is connected to an individual’s conscience and self-control. Barrick, Mount, 
and Strauss (1993) described conscientiousness as the tendency to be responsible, 
achievement-oriented, and persistent. Conscientiousness at one extreme denotes “a stickler for 
rules” (Bjørkelo et al., 2010, pp. 375). This suggests that an individual cannot “bend” to new 
rules when situation, systems or times change. Besides, conscientiousness is the tendency to 
be an active and responsible employee who takes charge when problems arise. Whistle-blowers 
are individuals capable of proceeding with their intent of reporting wrongdoing. These 
individuals are characterized by high conscientiousness. Empirical studies have proved that 
conscientiousness is positively associated with employee voice (LePine & Van Dyne, 2001; 
Tangirala & Ramanujam, 2008). Hence, it is hypothesised that;  
H1b  Conscientiousness positively influences the whistleblowing intentions of accountants. 
Extraversion is described as the tendency to be sociable, talkative, cheerful and optimistic 
(Costa et al., 2001). Wilt and Revelle (2009) opine that extraverts reflect individual differences 
in assertive behaviour, decisive thinking, and desires for social attention. Extraverted 
individuals are characterised by energy, dominance, spontaneity, and sociability. It is 
established that such individuals welcome change and excitement (Watson & Clark, 1997).  
 
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➢ Motivation 
▪ Intrinsic Motivation 
▪ Extrinsic Motivation  
➢ Personality traits 
▪ Openness to Experience  
▪ Conscientiousness  Whistleblowing Intention 
▪ Extraversion  
▪ Agreeableness 
▪ Neuroticism  
➢ Professional Scepticism  
 
Figure 2.1: Conceptual framework of Personal Characteristics, Whistleblowing Intention and Motivation Nexus 
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According to Watson and Clark (1997), extraverts are confident and persuasive in social 
interaction. Extraversion also taps into positive emotionality (Matthews, Deary, & Whiteman, 
2003). Previous studies have shown that both whistleblowing and voice are positively 
associated with extraversion (LePine & Van Dyne, 2001; Miceli & Near, 2005). Therefore, the 
study hypothesised that;  
H1c  Extraversion has a positive relationship with the whistleblowing intentions of 
accountants. 
Agreeable individuals are oriented toward helping others and collaborating with them (John & 
Srivastava, 1999). Agreeableness is connected to socially valued developments and pro-social 
reasons. Agreeable individuals appear to be worried about interpersonal family members 
(Tobin, 2002). Graziano and Tobin (2002) described agreeable persons as always trying “to 
look good in the eyes of others” (p. 697).  As Bjørkelo et al. (2010) point out, whistle-blowers 
are employees who venture to risk how they look in the eyes of others for the sake of preventing 
wrongdoing at work. Further, agreeable individuals tend to be more cooperative, look for 
compromises, friendlier or empathetic and more trusting, keep peace and avoid conflict. These 
qualities are good to see, but in the corporate world where individuals have entrusted their 
resources into their care, these characters cannot contribute to the purpose of the interested 
parties – maximising profit – and to the going concern principle. Further, LePine and Van Dyne 
(2001) and Bjørkelo et al. (2010) suggest that agreeableness is negatively associated with voice 
and whistleblowing. Therefore, the researcher proposed a negative relationship between the 
trait agreeableness and whistleblowing intention. Hence, hypothesise that: 
H1d  Agreeableness negatively influences the whistleblowing intentions of accountants. 
Neuroticism is described as the tendency to enjoy frequent and excessive fearful feelings in 
response to diverse resources of stress. These terrible emotions are extensively construed to 
include anxiety, fear, irritability, anger, sadness, and others (Barlow, Sauer-Zavala, Carl, 
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Bullis, & Ellard, 2014; Costa, Terracciano, & McCrae, 2001), but the most considerable focus 
has been on the experience of anxious or depressive mood (Barlow et al., 2014). Coupled with 
this poor emotionality for neurotic individuals is the pervasive belief that the world is a 
dangerous and threatening area, and one isn’t incapable of manipulating or addressing 
challenging activities. This suggests that individuals who portray the trait neuroticism lack 
positive self-concept. These beliefs are often exhibited in their focus on criticism, either self-
generated or generated by others and their general sense of inadequacy and perceptions of lack 
of control over significant events (Clark & Watson, 2008).  
Neuroticism is also documented to negatively correlated with affectivity since it concerns 
psychological problems (Watson and Clark, 1997). High-negative affectivity individuals may 
ascribe more malicious motives to an actor leading to increased negative emotions stimulation 
when they are challenged with stressful conditions wherein the intent to harm is open to 
interpretation. Conversely, individuals with low negative affectivity may give the actor the 
benefit of doubt and attribute the behaviour to more benign causes, enabling them to proceed 
without feeling the need to respond (Penney & Spector, 2005).  Existing literature suggest that 
employees who have observed wrongdoing record high scores on negative affectivity (Miceli, 
Near, & Dworkin, 2008). Whistleblowing-related behaviour voice is negatively related to 
neuroticism (LePine & Van Dyne, 2001), and Bjørkelo et al. (2010) suggest that neuroticism 
is negatively associated with whistleblowing. It is, therefore, hypothesised that: 
H1e  Neuroticism negatively influences the whistleblowing intentions of accountants. 
3.6.2.2 Professional Scepticism and Whistleblowing Intentions 
Several studies have tested the connection between the level of professional scepticism and the 
detection of accounting fraud. Studies suggest that more sceptical accounting students regarded 
income-earning management movements as more unethical as related to less sceptical students 
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(Farag & Elias, 2012). However, accountants are obligated to maintain the requirements of 
professional practice along with objectivity, professional due care and professional scepticism 
(Nelson, 2009). Arnold and Ponemon (1991) studied the likelihood of internal auditors’ 
blowing the whistle and find that internal auditors face an ethical dilemma whenever their 
disclosures of fraud negatively influence the profits of organisations.  
Empirically, professional scepticism is discovered to have a significant positive impact on 
reporting intentions (Elias and Farag, 2015). Using students as a proxy, internal auditors with 
a higher degree of professional scepticism were likely to blow the whistle. Agarwalla, Desai, 
and Tripathy (2017) suggested that self-deception permits individuals to behave unethically 
without feeling dissonance, but professional scepticism trait could prevent the individuals from 
acting unethically by making them query their actions. Hence, the researcher concluded that 
professional scepticism is an influential factor concerning whistleblowing intentions among 
accountants and therefore hypothesise that: 
H1f Professional scepticism has a positive relationship with the whistleblowing intentions 
of accountants. 
3.6.2.3 Motivation and Whistleblowing Intention 
Intrinsic motivation occurs when an activity is originated by its drives like curiosity, self-
determination, self-confidence, competence, autonomy, self- preservation etc. Intrinsic 
motivation comes from within and often refers to concepts of selflessness and pro-social 
attitudes. Whistleblowing is considered as pro-social behaviour19 (Brief & Motowidlo, 1986). 
 
 
19 Brief and Motowidlo (1986) defined pro-social behaviour as an act performed by an employee or member of 
an organisation which is focused on an individual, group, or organisation with whom he or she interacts while 
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Pro-social behaviour is developed within an open and self-directed environment. SDT proposes 
that the more employees accept their working environments as autonomous, open, and flexible, 
the more intrinsically motivated they become. The more intrinsically they become, the higher 
their willingness to involve in pro-social and ethical behaviours. It is therefore hypothesised 
that: 
H2a  Intrinsic motivation positively influences the whistleblowing intentions of accountants. 
Perceived organisational support is influenced by an external goal. Taking into consideration 
the bureaucratic control within our accounting profession and our business environment, it 
implies that motivation of the rational accountants must be related to the concept of perceived 
organisational support (assurance that support will be available).  
From the SDT perspective, we argue that rational motivation and affective/normative 
motivation are not on opposite edges; however, postured at the same continuum as amotivation, 
external motivation, and internal motivation. Rational motivation within our accounting 
profession bureaucracy is operationalised as perceived organisational support, which is 
grounded on mutual exchange, although normative and affective motivation is considered as 
intrinsic motivation. Perceived organisation support is grounded on dyadic exchange 
relationships. This implies that employees will exert more effort to assist the organisation in 
achieving its goals when they are persuaded that organisations are eager and capable of giving 
a higher level of support (Aselage & Eisenberger, 2003). Also, considering organisational 
support theory, when Perceived organisational support for employee’s well-being and 
whistleblowing are robust, personality factor may be of less meaningful than when 
 
 
fulfilling his or her organisational role; and executed with the purpose of stimulating the welfare of the other 
individuals, group or organisation toward which it is directed. 
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organisational support for situational support (whistleblowing) are weak. Hence, the 
relationship between extrinsic motivation and whistleblowing intentions is interpreted from 
perceived organisational support’s perspective. By implication, the higher the level of 
organisational support, extrinsically motivated employees are likely to engage in pro-social 
behaviours (Adebayo, 2005) and therefore expected to possess the intention to whistle-
blowing. As indicated by Berry (2004) and Cho and Song (2015), organisational support and 
protection, as well as education, increases the intentions of wrongdoing reporting. Conversely, 
ethical and democratic culture of organisations; social support for employees; norms of 
reciprocity are positively related to whistleblowing intention and behaviour (Mesmer - Magnus 
& Viswevaran, 2005; Seifert, Stammerjohan & Martin, 2013). 
H2b Perceived organisational support positively influences the whistleblowing intentions of 
accountants.  
3.6.2.4 Personal Characteristics and Motivation 
Teng, Huang and Tsai (2007) and Huang and Yang (2010) suggest that personality trait is a 
motivation. Studies demonstrate that the tendency to participate in behaviour is influenced by 
individuals’ personality and situational factors (Ariani, 2013; Barrick, Mount, & Li, 2013). 
Previous studies (Judge & Illies, 2002; Hogan & Holland, 2013) have empirically illustrated 
the role of personality trait in predicting and explaining employee motivation and behaviour. 
Ariani (2013) buttressed this argument by stating that when one can determine the effect of 
personality traits on employee’s incentives, one can then observe what influences behaviour.  
According to Robbins and Judge (2011), personality encompasses the entirety of ways through 
which people respond to and interrelates with others. Previous studies emphasise psychological 
individual differences factors as determinants of motivation. There remains an unclear 
understanding of exactly how personality influences motivation (Ariani, 2013). Forrester and 
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Tashchian (2010) opine that personality impacts attitude. Accordingly, attitude influences 
motivation which consequently fosters social and behavioural outcomes. Judge and Illies 
(2002) stated that personality traits (The big five personality traits) are associated with work-
related attitudes and behaviours such as work motivation while Barrick, Mount, and Judge, 
(2001) found that it is connected to performance. 
Colquitt et al. (2000) indicate that conscientiousness is the only factor out of the big five 
personality traits that prior studies have focused on predicting motivation to learn. Their 
findings suggest that neuroticism negatively impacts on motivation to learn. However, they 
indicate that learning may be of interest to individuals who rate higher on the dimension of 
openness to experience. Albeit, Watanabe and Kanazawa (2009) find that conscientiousness 
and openness to experience positively influence intrinsic motivation, while the trait 
conscientiousness and extraversion had a significant positive relationship with extrinsic 
motivation (Watanabe & Kanazawa, 2009). Kamarraju, Karau and Schmeck (2009) examine 
the effects of personality trait (Big Five Personality Trait) on learners’ motivational conditions 
and studies performance. It was discovered that a personality trait (conscientiousness and 
openness to experience) positively affect intrinsic motivation. Moreover, the relationship was 
significant. 
Other studies found personality traits facilitate motivation. Barrick et al. (2001) conducted a 
survey, and the results of the study proved that the trait conscientiousness and neuroticism 
influences motivational constructs. According to Grant (2009) and Costa and McCrae (1992), 
employees who score high on the trait conscientious dimensions are likely to express stronger 
concerns for responsibility, duty, and dependability than those who are less conscientious. It is 
stated that high conscientious employees will find connections with beneficiaries more 
motivating since these connections would call for their desires to be responsible, dutiful, and 
dependable. Likewise, conscientiousness is found to correlate with the establishment of goals 
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and dedicated to goals achievement. While conscientiousness has an impact on anticipation for 
success and aroused to achieve goals (Gellatly, 1996), emotional stability is found to be 
connected to motivation.  
Previous studies assess the relationship between personality traits and intrinsic motivation. 
Using public service motivation as a proxy for intrinsic motivation, studies by Jang (2012) and 
Pandey and Stazyk (2008) demonstrate that personality traits have links with intrinsic 
motivation. Also, a study by Mondak (2010) and Hamidullah, Van Ryzin, & Li (2016) indicate 
that personality traits serve as a strong predictor of internal motivation. Most importantly, 
conscientiousness is found to be a significant dimension of a personality trait that explains 
public service motivation (Pandey & Stazyk, 2008; Mondak, 2010; Jang, 2012; Hamidullah, 
Van Ryzin & Li, 2016). Therefore, this hypothesis is set for the study: 
H3a  Conscientiousness has a positive influence on intrinsic motivation. 
The influence of professional scepticism on motivation has not been articulated in the literature. 
However, the dimensions of professional scepticism as suggested by Hurrt (2010) – autonomy, 
search for knowledge, suspension of judgement, interpersonal understanding, questioning 
mindset and self-esteem – are found influencing motivation. The influence of autonomy on 
motivation is well-documented in the literature, particularly with respect to students' intrinsic 
motivation to learn. Findings from previous studies across different samples show that children 
exhibit higher levels of intrinsic motivation when parents and teachers exhibit autonomy-
supportive styles of interaction (Garcia & Pintrich, 1996). Relating this to the working 
environment of accountants, this implies that managers who demonstrate lower levels of 
control and inspire their employees to select and initiate activities appear to help stimulate 
mastery rather than a performance orientation toward the activity (Ryan & Deci, 1991; Deci, 
Hodges, Pierson & Tomassone, 1992). Hence, accountants who work within an autonomous 
environment will be intrinsically motivated to engage in ethical behaviours; and accordingly, 
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this will enhance the effectiveness in the activities they perform (Ryan & Deci, 2000). That is, 
they may feel the sense of autonomy and competence which is one of the basic psychological 
needs that emanates from intrinsic motivation. Garcia and Pintrich (1996) have established the 
positive influence of autonomy on intrinsic motivation.  
Individuals with positive self-esteem are intrinsically motivated to engage in ethical behaviours 
because of how they have constructed their “self” (Liang, Liu, Tan, Huang, Dang, & Zheng, 
2016). Self-esteem is the way one thinks about himself and value one places on himself/ herself 
or what he expects of himself/ herself (Meškauskienė, 2013). Self-esteem influences one’s 
emotional, cognitive and behavioural responses under various situations. According to 
Baumeister (1998), it is the aim of most employees to protect, maintain and develop their self-
esteem. Individuals who possess higher levels of self-esteem have the conviction that they can 
thrive and improve themselves by relying on their identifiable merits hence they are less 
anxious about avoiding failure (Vohs & Heatherton, 2001). Hence, individuals with high self-
esteem are motivated internally. 
On the other hand, inferiority, unworthiness, insecurity, loneliness, and depression etc are the 
characteristics of individuals with low self-esteem (Brown & Marshall, 2001).  They are 
usually anxious, quite uncertain about themselves and predominantly challenged to thrive 
(Donnellan et al., 2006). Crocker and Parker (2004) opined that individuals are stirred to pursue 
any enhancement to compensate for low self-esteem when their self-esteem is threatened. From 
the perspective of Sivanathan and Pettit (2010), attaining rewards and status enable self-
affirmation and similarly heighten self-esteem for individuals lacking it. Hence, such 
individuals in order to improve their self-esteem will divert their attention from satisfying vital 
human needs to pursuing extrinsic outcomes (Deci & Ryan, 2000; Crocker, 2002). This implies 
that accountants striving for self-esteem will not be willing to engage in whistleblowing unless 
they realise the behaviour is supported by the organisation and likewise perceive that they will 
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be protected from any harm when they found themselves as whistle-blowers.  A higher level 
of autonomy and high self-esteem indicates a higher level of professional scepticism and the 
lower the level of autonomy and self-esteem, the lower the level of professional scepticism. 
Based on the discussion above, the following hypotheses were formulated: 
H3b Professional scepticism has a positive influence on intrinsic motivation. 
H3c  Professional scepticism has a positive influence on perceived organisational support. 
3.7 Chapter summary 
This chapter provided the empirical and theoretical review of the study. The theoretical review 
highlights two main theories which comprise organisational support theory and the theory of 
self-determination. 
Table 2. 1: Summary of Hypotheses 
 The relationship between personal characteristics and whistleblowing intention 
H1a Openness to experience positively influences the whistleblowing intention of 
accountants. 
H1b Conscientiousness positively influences the whistleblowing intentions of 
accountants. 
H1c Extraversion has a positive relationship with whistleblowing intentions of 
accountants. 
H1 d Agreeableness negatively influences the whistleblowing intentions of accountants. 
H1e Neuroticism has a negative relationship with the accountant’s whistleblowing 
intentions. 
H1f  Professional scepticism has a positive relationship with the whistleblowing 
intentions of accountants. 
H2a Intrinsic motivation has a positive influence on whistleblowing intention. 
H2b Perceived organisational support has a positive influence on whistleblowing 
intention.  
H3a Conscientiousness has a positive significant influence on intrinsic motivation. 
H3b Professional scepticism has a positive influence on intrinsic motivation. 
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H3c Professional scepticism has a positive influence on perceived organisational 
support. 
H4a Intrinsic motivation mediates the relationship between conscientiousness and 
whistleblowing intentions. 
H4b Intrinsic motivation mediates the relationship between professional scepticism and 
whistleblowing intentions. 
H4c Perceived organisational support mediates the relationship between professional 
scepticism and whistleblowing intentions. 
 
 
 
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CHAPTER THREE 
4 METHODOLOGY 
4.1 Introduction  
This chapter discusses the research methods that were adopted to carry out the study. It 
highlights the philosophical assumption, the research approach and design utilised for the 
study. The chapter also explains the study population, sampling techniques, sources of data and 
data collection techniques and data analysis procedures.  
4.2 Research Philosophy and Paradigm 
Philosophical assumptions influence research by informing and determining how it should be 
conducted, i.e., directing the entire research process and methodology (Creswell, 2007; 
Neuman, 2014). The research paradigm serves as a general framework guiding the research in 
terms of the research questions and research techniques (Creswell, 2014; Creswell and 
Creswell, 2017). Three main philosophical assumptions are notable in literature – positivism20, 
interpretivism21 and transformative.22  
This study is premised on the positivist philosophical assumptions. The positivist paradigm 
employs scientific research methods, such as experimentation and observations, to investigate 
a phenomenon and understand human behaviour (Kivunja & Kuyini, 2017; Bunniss & Kelly, 
2010). The positivist approach suggests that truth and reality is independent of the viewer and 
 
 
20
 True knowledge is obtained through scientific method 
21
 Knowledge is socially constructed (Chalmers, Manley, & Wasserman, 2009) 
22
 Reality is historically bound and is constantly changing, depending on social, political, cultural, and power-
based factor (Mertens, 2014) 
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observer (Aliyu, Bello, Kasim, & Martin, 2014); the discovery and verification of knowledge 
is through direct observations; whilst evidence is established by examining in parts, the 
components of the phenomena (Kivunja & Kuyini, 2017). The paradigm focuses on striving to 
provide an accurate description of reality, which is believed to be independent and exist 
independent of the researcher. as well as analysing and interpreting results to understand 
relationships that exist between constructs. Hence, they advocate for quantitative, which is 
based on this premise (Kivunja & Kuyini, 2017). 
The positivist paradigm was chosen for this study because the study seeks to interpret 
observations based on evidence and measurable units. Thus, the constructs of interest are 
objective entities that exist and observable. Moreover, the study examines cause and effect 
relationships and identifies relationships among constructs, which is typical of positivist 
research (Kivunja & Kuyini, 2017; O’Sullivan & Irby; 2011).                                                                                                                                          
It also aims at providing justifications and making estimations based on measurable outcomes, 
which are the focus of this study.  
4.3 Research Approach and Design 
The choice of a research approach and design is informed by the objectives of the research, the 
standards of practice and the philosophical assumptions underpinning the study (Yin, 2015; 
Kivunja & Kuyini, 2017). Existing literature outline three main research approaches - the 
quantitative; qualitative; and mixed-methods (Collis & Hussey, 2013). This study uses a 
quantitative research approach. The positivist paradigm influences the choice of this approach.  
The survey, experiments, case studies and archival analysis are some of the procedures for 
collecting data for quantitative research. The survey research design is adopted in this study 
and questionnaires are used to collect data. Saunders, Lewis and Thornhill (2009) opine that 
survey research design is reliable when it comes to the verification of hypotheses, which is 
directed to aid generalisation. The survey research design also assists researchers to understand 
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the relationships that exist between constructs and new concepts concerning the research 
problem (Kothari, 2004). Considering this study’s objective of establishing relationships 
between personal characteristics and whistleblowing intentions, survey design is appropriate. 
4.4 Study population, Sampling technique and Sample Size 
The population of research constitute the total group of respondents whose information needs 
to be ascertained (Banerjee & Chaudhury, 2010), and this is often determined based on research 
objectives (Asiamah, Mensah, & Oteng-Abayie, 2017). A study’s population usually possess 
similar characteristics of interest and relevant to answering the research questions (Creswell, 
2014, Asiamah et al., 2017). Accountants in Ghana, who are registered, licensed and accredited 
by the Institute of Chartered Accountants (Ghana) and are in good standing to practice, 
constituted the population of this study.23 
A limitation of most research is the inability to obtain data from the entire population. 
Nonetheless this limitation, studies demonstrate that research can provide accurate information 
about their population when they utilise high-quality data collection procedures and suitable 
means of selecting a sample (De Vos, 2002; Cressie, 2015). To determine the appropriate 
sample size for a study, a sampling technique should be adopted to select the specified number 
from the general population (Bernard, 2002). Two broad sampling techniques advanced in the 
literature, with each technique having its variations, are the probability and non-probability 
sampling techniques.24 
 
 
23 Professional accountants in good standing to practice as at 2018, provided institute of Chartered Accountants 
Ghana, were 4,248. 
24 By probability sampling, respondents in the population has an equal chance of being selected in the study while 
non-probability samples, the selection of respondent based on non-systematic process that does not guarantee 
equal chance for each subject in the study population (Elfil & Negida, 2017). Probability sampling constitutes 
simple random, stratified, systematic, cluster as well as multi-stage sampling (Teddlie & Yu, 2007). Purposive, 
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The simple random sampling technique, a variant or the probability sampling technique, is 
utilised in this study because it allows an equal chance for each member of the population to 
be part of the sample (Walliman, 2017; Teddlie & Yu, 2007; Kothari, 2004). Moreover, this 
sampling method is not affected by selection biases (Adwok, 2015), gives the most reliable 
representation of the population (Mertens, 2014; Walliman, 2017), thereby increasing the 
external validity (Teddlie & Yu, 2007).  
Applying the sampling technique and using the Krejcie and Morgan’s (1970) table for 
Determining Sample Size, 698 professional accountants in public practice are sampled for the 
study. According to Krejcie and Morgan (1970), it is appropriate to sample 354 from a 
population of 4,248, which is a required representation of the opinions of respondents. 
However, to ensure a reasonable distribution of accountants across the different categories of 
accounting firm and possible the high rate of non-response, invalid questionnaire and 
withdrawal of respondents due to the time of data collection, 698 respondents were sampled. 
The 698 respondents were randomly selected from the 313 accounting and auditing firms in 
Ghana that have the license to operate in the year 2018. Krejcie and Morgan (1970) pointed 
out that only the table has to be considered, hence, no need for calculation. The distribution of 
the sampled professional accountants across the different accounting and auditing firms are 
 
 
quota, snowballing, haphazard and convenience are most commonly used non-probability sampling technique 
(Acharya, Prakash, Saxena, & Nigam, 2013). 
 
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shown in Table 3.1. The sample size for the study is also consistent with existing quantitative 
studies on whistleblowing as provided by Gao and Brink (2017).25 
Table 3. 1: Distribution schedule of Questionnaire 
Category of Number of Number of questionnaires Total number of 
Firm26 firms in distributed per firm Expected Respondents 
Category 
A1 5 10 50 
A 23 6 138 
B1 29 4 116 
B 41 3 123 
C 54 2 108 
D 163 1 163 
TOTAL 313  698 
 
4.5 Data source and Data Collection procedure 
Structured close-ended questionnaires are used to obtain data from participants to address the 
research hypotheses of this study. In social science research, questionnaires have emerged to 
be a well-established tool in getting data (Bird, 2009). Questionnaires also help to acquire data 
on the respondents’ current and historical behaviour, attitude, social characteristics, the 
standard of conduct, values, and the reasons behind their actions (Bulmer, 2004). Additionally, 
this research instrument provides wider coverage and completion can be done at the 
 
 
25
 In a review paper by Gao and Brink (2017), they find the sample size of most whistleblowing research which 
adopted the quantitative approach ranges from 54 to 500. 
26
 The criteria for the category are basically on revenue levels, number of partners and number of staffs. The 
categories range from A1 to D, with A1 being firms with the highest revenue levels and in that order. 
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participant’s convenience. Since the study seeks to understand the role of personal 
characteristics on behavioural intentions, this research data collection is deemed appropriate.  
The study adopts a cross-sectional form of data collection. Cross-sectional study aids 
researchers to examine two or more variables at one point in time and is useful for describing 
a relationship between two or more variables. The cross-sectional research allows all 
measurements for sampled members to be obtained at a single point in time, even though the 
distribution and collection of data take place within a more extended period (Hemed & 
Tanzania, 2015; Sedgwick, 2013). It is mostly applicable for estimating the predominance of 
behaviour within-population. Hence, it was adopted as the study is about behavioural intention. 
In collecting the data, the contacts of the accounting and audit firms were acquired from the 
Institute of Chartered Accountants, Ghana website. Partners of these firms were called on to 
partake in this study, and an introduction letter was given to each firm for them to confirm 
willingness to participate in the survey before the questionnaires were administered. Detailed 
information about the study was explained to respondents who requested for further 
explanation.  
Face-to-face administering of the questionnaires was the primary mode of delivery to warrant 
higher response and collection rate and to ensure confidentiality and anonymity. The 
questionnaires were administered and collected over three months, between December 2018 
and February 2019.  A total of 530 questionnaires were distributed because some of the firms 
withdrew from taking part in the study. Three hundred and seventeen questionnaires, 
representing 59.81 per cent of the total questionnaires administered, were received at the end 
of the data collection process. However, 13 of the questionnaires were invalid due to the 
incomplete response. Consequently, 304 valid questionnaires are used and analysed to test the 
hypothesis of the study.  
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4.6 Research Instrument and Measurement Scale 
The research instrument used for the study is adapted from existing literature, and it contains a 
set of closed-ended questions which prior literature employ as a measurement scale for the 
constructs or variables of this study (see Table 3.2 for the sources of the measuring scales of 
the constructs). The questionnaire is structured into five sections (See Appendix 1). While the 
first section contains the participant's demographic information, the other four sections consist 
of questions that measure each of the variables – personality traits, professional scepticism, 
motivation and whistleblowing intentions.  
The questionnaire consisted of 87 items: five measuring demographic variables and the rest 
measuring four constructs, as shown in Table 3.2. All questions for the constructs for the study 
are measured using a 7-point Likert type optimal scale, and this is to enable the respondents to 
indicate how true a particular statement is about them or the degree to which they approve or 
disapprove of a question (Nemoto & Beglar, 2014). The 7- point Likert scale is preferred to the 
5-point Likert scale because it makes available a relatively more accurate measure of the exact 
estimation of the respondents and such scale is also suitable for unsupervised usability 
questionnaire (Finstad, 2010). 
The demographic details section of the questionnaire collected data regarding the gender, age, 
working experience and professional qualification of participants, as well as the category of 
the participants’ firm. The whistleblowing intention construct is measured using instruments 
developed by Hay (2013) and Park et al. (2008). The items of this measure inquired about the 
participant's readiness to report fraudulent accounting activity to the appropriate authorities 
either within or outside their organisation. The Mini-IPIP scale of Donnellan, Oswald, Baird, 
and Lucas (2006) for measuring the components of personality traits is adapted. The scale 
consists of 20 items for measuring the Big five personality traits identified in the existing 
literature – extraversion, conscientiousness, neuroticism, agreeableness and openness to 
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experience (4 questions each for each personality attribute). Included in the questions were 
reverse scored.  
Professional scepticism is measured with Hurtt Professional Scepticism Scale (HPSS). The 
scale has questions on each of the six dimensions of professional scepticism identified by Hurrt 
(2010) – questioning mindset (3 items), suspension of judgement (6 items), autonomy (6 
items), search for knowledge (5 items), interpersonal understanding (5 items) and self-esteem 
(5 items). Extrinsic motivation is measured using the 16-item indicator scale of Perceived 
Organisational Support developed by Eisenberger et al., (1986) since the study wanted data on 
the participants’ expectations from their organisation. Intrinsic motivation is measured using 
the Work Preference Inventory – a 7-item scale developed by Amabile et al., 1994.  
 
Table 3.2: Description of Constructs 
Constructs Number of items Sources 
Whistleblowing Intention 9 Hays, 2013; Park et al. 2008 
Personality Trait:  20 Donnellan, Oswald, Baird, & 
Agreeableness (4) Lucas, 2006 
Conscientiousness (4) 
Openness to experience (4)  
Extraversion (4) 
Neuroticism (4) 
Professional scepticism  30 Hurtt Professional Scepticism 
Scale (Hurtt, 2010) 
Motivation 23 Eisenberger et al. (1986) 
Perceived Organisational Support Work Preference Inventory 
(16) (Amabile et al., 1994) 
Intrinsic motivation (7) 
Total 82  
   
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4.7 Data Analysis Procedure 
Descriptive statistics and Partial Least Square - Structural Equation Modelling (PLS-SEM) is 
employed to analyse the data collected. The descriptive statistics provide a vivid summary of 
the demographic data (frequencies and percentages) and the constructs (averages and standard 
deviation). The study adopted Hair et al. (2017) model evaluation analysis procedure for PLS-
SEM to assess the proposed relationships between the constructs of the study.  
Structural equation modelling (SEM) is used due to its ability to analyse multiple 
interrelationships among several constructs and greater flexibility to test theories and models 
empirically (Hair et al., 2014). SEM helps in analysing complex regression models by 
comparing hypothesised relationships with latent variables and data obtained (Lei & Wu, 2007) 
to aid identification of causal relationships among the variables (Hair et al., 2014).  It provides 
a general and useful framework for investigation relationships by combining some 
conventional multivariate techniques (regression analysis, factor analysis, discriminant 
analysis and canonical correlation, etc.).  The covariance-based SEM (CB-SEM) and the partial 
least square SEM (PLS-SEM) are the two main types of SEM advanced in the literature 
(Jöreskog, 1978, 1993; Wold, 1982, 1985).27  
PLS-SEM is employed to test the conceptual model and the hypotheses developed for this 
study. PLS-SEM is best suitable for non-parametric measuring causality (Hair, Hult, Ringe, & 
Sarstedt, 2017) and it can be implemented as a regression model to predict one or more 
endogenous variables from a set of more exogenous variables (Garson, 2016). PLS can also be 
 
 
27 Covariance-based SEM is known to be the aspect of SEM that is widely known and used by researchers (Hair 
et al, 2017). Partial Least Squares (PLS) analysis is a substitute to OLS regression, canonical correlation, or 
covariance-based structural equation modelling (SEM) of systems of independent and dependent variables 
(Garson, 2016). 
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used to estimate a path model - handling causative paths by linking independent variables as 
well as paths connecting the independent variable to the dependent variables (Hair et al., 2017). 
PLS is considered as the best technique which is suitable for exploratory studies, unlike the 
covariance-based SEM, which best suits confirmatory studies (Hair, Hult, Ringe, & Sarstedt, 
2017). It is argued that relative to CB-SEM, PLS-SEM is most appropriate for smaller samples, 
it reduces estimation errors that may arise, provides higher statistical powers and can handle 
multicollinearity issues among independent constructs (Hair et al., 2011; Garson, 2016; Ringle 
et al., 2015). This study is exploratory, utilises a relatively small sample size, analyses one or 
more independent and dependent constructs and evaluate both formative and reflective 
constructs. Hence PLS-SEM is deemed an appropriate technique for the study.  
To ensure a robust and accurate statistical test of the hypothesis of this study, the bootstrapping 
test of the statistical significance of the PLS-SEM outputs is used — this aid in setting 
approximate confidence intervals and an assessment of the standard errors. Consistent with 
Hair et al., (2017) and Astrachan et al., (2014), the complete bootstrapping method is used, the 
subsamples are set at 5,000, parallel processing is done, and the sign changes are set at no sign 
changes. Moreover, bias-correlated and accelerated bootstrap confidence interval method is 
used, and the two-tailed tests are the selected test type with the significance levels set at 5 per 
cent. 
4.7.1 Model Evaluation 
Analysing data using SEM requires an evaluation of the model which involves the presentation 
of experiential measures of the relationships that connect indicators and constructs (an 
assessment of the measurement model) and showing the relationship that exists between the 
constructs – an evaluation of the structural model (Hair et al., 2017).  
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4.7.1.1 Measurement Theory 
In PLS-SEM, the measurement theory specifies how latent constructs are measured. Formative 
and reflective measurement theories are the two main measurement theories in conducting 
SEM analysis. The formative measurement theory assumes that a latent variable is formed by 
its measures or indicators. It presupposes that each indicator uniquely measures a certain aspect 
of the latent variable without error and for that matter, only a census of the indicators can be 
representative of an underlying latent variable (Hair et al., 2014; Chin, 1998).  The reflective 
measurement theory, on the other hand, operates on the assumption that the measurement 
variables or indicators are rather a consequence of an underlying latent construct. Deciding on 
the most appropriate measurement theory to adopt in social science studies remains debatable. 
However, scholars encompassing Chin (1998), Jarvis, MacKenzie and Podsakoff (2003), and 
Hair et al. (2014) offer some guidelines in deciding on how best to measure research constructs.  
See Figure 3.1 and Fig 3.2 below for a pictorial representation of the formative and reflective 
measurement theories respectively. 
Figure 3.1: Formative Measurement  
  
Indicator 1 
 
Latent Indi cator 2 
Variable 
 
Indicator 3 
 
From figure 3.1, it is observed that the arrows point from the indicators to the latent variable, 
implying that the indicators form the latent variable. It also indicates that a change in the 
indicators will cause the latent variable to change. Each indicator represents a unique portion 
of the latent variable hence multicollinearity is not tolerated in formative measurements. 
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From Fig 3.2 it is observed that the arrows point from the latent variables to the indicator 
variables, implying that the latent variable causes the indicators. This also means that since all 
the indicators are coming from the same latent variable, they will share some come common 
attributes which makes them interchangeable. It also means that collinearity is expected among 
the indicator variables when the reflective measurement theory is applied. 
Figure 3.2: Reflective Measurement 
 Indicator 1 
Latent Indicator 2 
Variable 
Indicator 3 
 
The study adopts the reflective measurement theory for the reasons discussed below:  
First, Chin (1998) suggests that researchers assess whether a change in the latent construct will 
necessarily lead to a change in its underlying indicators, if this is found to be true, then it implies 
that the latent variable causes the indicators hence should be measured reflectively. For this 
study, a change in a latent construct like whistleblowing intention will necessarily mean that 
all indicators used to measure it must also change (since the indicators primarily derive their 
nature from the latent variable), hence the reflective measurement theory is suitable based on 
this criterion. Secondly, Jarvis et al. (2003) propose that the reflective measurement model is 
more suitable where indicators measuring an underlying construct are interchangeable. In this 
study, the indicators derive their nature from the same underlying latent construct and since 
their nature is derived from a single source, they share similar traits (Hair et al., 2014) that 
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make them interchangeable. Regarding this, the reflective measurement model is more 
appropriate for this study and has been adopted herein.   
4.7.1.2 Measurement Model 
The measurement (outer) model provides the basis for construing the structural model, hence 
the need to ensure that all reliability and validity assumptions are met within an acceptable 
range. Cooper and Schindler (2008) explain reliability as the credibility, stability and 
consistency of research findings such that the results can be reproduced - the Cronbach alpha 
and composite reliability determine it. However, validity is the appropriateness of an 
instrument to measure or assess the variable being measured (Cooper & Schindler, 2008). 
Convergent validity and discriminant validity tests are used to validate the research instrument 
for this study. 
Consistent with Hair, Black, Babin, and Anderson (2014), a four-step approach to measurement 
model assessment (as illustrated in figure 3.1) is used. Internal consistency as a reliability 
measure assesses the correlations between the various measurement items based on the idea 
that the several items that purport to measure a single underlying construct should produce 
similar results (Hair et al., 2014). The composite reliability score is used to assess the internal 
consistency of the measurement model in this study since Hair et al. (2014) suggest that this 
technique is more robust relative to the alternate, the Cronbach alpha. The rule of thumb is that 
items are internally consistent for a construct and must be retained if the composite reliability 
is 0.70 or higher (Hair et al., 2014).  
An assessment of the indicator reliability is the next step of the outer model measurement, and 
it is measured using the outer loadings of the indicators. Although existing literature 
recommends a loading of at least 0.708 for an indicator to be included in the measurement 
model, social science researchers often observed to have weaker indicator loadings below the 
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0.708 thresholds (Hair et al., 2014). For this reason, it is suggested that an indicator may still 
be retained based on the relevance of its content even if its loadings are less 0.708 (Hair et al., 
2014; Henseler, Ringle, & Sinkovic, 2009).28  
 
Step 1 Assessment of Internal Consistency 
 
 
Assessment of Indicator reliability 
Step 2 
 
 
Assessment of Convergent Validity 
Step 3 
 
 
Assessment of Discriminant Validity 
Step 4 
 
Figure 3.3: Measurement Model Assessment 
Convergent validity measures the extents to which indicators that purport to measure an 
underlying construct are positively related (Hair et al., 2014). The argument is that since 
indicators of a reflective construct are treated as different ways of measuring the same 
construct, it is expected that all the indicators that measure a construct should be related or 
share a high proportion of variance. To establish convergent validity of the construct, Fornell 
and Larcker (1981) recommend the use of the average variance extracted (AVE) as a criterion 
 
 
28 Hair et al. (2014) suggest that instead of repeatedly eliminating indicators when their outer loadings are below 
0.708, researchers should consider if elimination of the indicator will improve the composite reliability (CR) and 
average variance extracted (AVE). In this case, a weak indicator can be retained if its removal improves CR and 
AVE values. 
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for convergent validity assessment.29 As a rule of thumb, an AVE value of at least 0.5 (which 
implies that the construct explains at least 50 per cent of the variations in its underlying 
indicators) establishes a good convergent validity of the measure. 
The final step of the measurement model assessment is the discriminant validity test, which 
assesses whether the concepts or measurements that ought not to be related are not related. 
Following Hair et al. (2014), the Fornell-Larcker test of discriminant validity and the cross-
loadings criterion is used in assessing discriminant validity of the research constructs. 
The Fornell-Larcker criterion requires that a construct shares more variance with its underlying 
variables than with any other construct in the research model. Statistically, the square root of 
each construct’s AVE must be higher than its correlation with the other constructs in the 
research model. Regarding the cross-loading criterion, the loading of each indicator on the 
associated construct is expected to be greater than all its cross-loadings with the other indicators 
to establish discriminant validity. 
4.7.1.3 Structural Model 
In assessing the structural (inner) model, a six-step approach is used (see figure 3.2). This 
approach is consistent with Hair et al. (2014), which suggest that after validity and reliability 
assumptions are met for the outer model, the inner model must also be assessed. 
Although theoretically, it is expected that no collinearity exists within the structural model, 
rarely is this the case in practice (Hair et al., 2014). For this reason, researchers are to assess 
the level of multicollinearity in their model and reduce it to the minimum level. The Variance 
Inflation Factor (VIF) is used to evaluate the severity of multicollinearity (Hair et al., 2017) 
 
 
29 An AVE is simply the proportion of variance that the latent construct shares with its underlying indicators. 
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and a VIF value of 5 or greater is assumed to indicate the likelihood of a collinearity problem 
(Hair, Ringle & Sarstedt, 2011). Next, the path relationships are interpreted to establish the 
level of significance between hypothesised relationships. In this study, the path relationships 
are estimated in a two-tailed test at 5 per cent significance level. An independent construct is 
evaluated to have established a significant relationship with the dependent construct if its 
associated test-statistics (t-statistics) value is equal to or greater than 1.96 or the p-value is at 
most 0.05.  
 
Assess inner model for Collinearity 
Step 1 
 
 
Step 2 Assess Significance of Structural Model Relationship 
 
 2
Step 3 Assess the Coefficient of Determination (R ) 
 
 2
Step 4 Assessment of Effect Size (f ) 
 
 Assess the predictive Relevance (Q2) 
Step 5 
  
 
Step 6 Discussion of Hypothesized Relationships 
 
Figure 3.4: Structural model Assessment (Source: Adapted from Hair et al. (2014)) 
Also, inner model evaluation is assumed by assessing the predictive ability of the structural 
model using the coefficient of determination, R-squared (R2). The R2 shows to what extent the 
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exogenous construct(s) are explaining the endogenous constructs. The R2 value ranges between 
0 and 1, and the closer it is to 1, the better since the exogenous variables explain a higher 
proportion of the variations in the endogenous variable. However, an acceptable predictive 
value of a model is dependent on the complexity of the model (Hair et al., 2017). Hence a rule 
of thumb for an acceptable R2 value appears to be elusive (Hair et al., 2017).30 Following Hair 
et al. (2011) and Henseler et al. (2009), this study assumes R2 value of at least 0.75 as 
substantial, up to 0.50 as moderate, less than 0.25 as weak for the endogenous variables. 
Also, the effect of each predictor variable is assessed using Cohen’s effect size (f2). The effect 
size measures the relative importance of independent variables(s) in explaining the dependent 
variables. Effect sizes of 0.02, 0.15, and 0.35 are considered as small, moderate, and substantial 
(Cohen, 1988). After effect size is estimated, the overall predictive relevance of the inner 
model, also referred to as Stone-Geisser’s Q2 is evaluated. According to Geisser (1974) and 
Stone (1974), a Q2 value greater than zero (0) signifies that the structural model has predictive 
relevance. 
4.7.1.4 Model Specification 
Figure 3.3 shows the structural equation model specified in this study. Figure 3.3 suggests that 
the dependent variable for the model is whistleblowing intentions, which measures individual 
accountant’s readiness to report any fraudulent witnessed or perceived. See Figure 3.3 for a 
description of indicators. The independent variables of the model, on the other hand, are the 
personal characteristics (professional scepticism, conscientiousness, openness to experience, 
 
 
30
 For instance, while some scholars perceive an R2 value of 0.20 to be higher and acceptable, others consider any 
value below 0.70 as lower and unacceptable. 
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extraversion, neuroticism, and agreeableness) and motivation (extrinsic motivation and 
intrinsic motivation). However, because the study also seeks to explore the mediating role of 
motivation on the personal characteristics-whistleblowing intentions relationship, the figure 
further demonstrates a path relationship between conscientiousness and whistleblowing 
intention through intrinsic motivation. Similarly, professional scepticism is shown in the model 
to influencing whistleblowing intention through intrinsic and extrinsic motivation. 
In assessing the mediating role of motivation, the bootstrapping method of mediation analysis 
advanced by Preacher and Hayes (2008)31 is used as it enables the detection of the mediation 
effects with certainty (Hadi, Abdullah & Sentosa, 2016). When using the bootstrap approach 
in testing for mediation effect, three conditions must be satisfied. First, the direct path 
relationship (without the presence of mediation) among the exogenous variable and the 
endogenous variable must be significant. Second, the indirect path relationship after the 
introduction of the mediator variable must also be significant (Hair et al., 2014; Wong, 2015). 
If these conditions are not met, then the mediation analysis is not probable and justifiable. Once 
a mediation relationship established, the variance that the mediator variable accounts for (VAF) 
is computed to suggest the type of mediation that exist.32  
4.8 Ethical Issues 
Teddlie and Yu (2007) identify that relevant and pertinent ethical issues exist in conducting 
research. According to them, issues about participant consent to take part in the study, 
 
 
31 Three approaches to mediating analysis are identified in existing literature - the bootstrap approach (Preacher 
and Hayes, 2008), the Baron and Kenny’s (1986) Mediation Analysis and the Sobel test (1982). 
32
 When the VAF is lesser than 20 per cent, it is assumed that no mediation exists. However, for VAF ranging 
from 20-80 per cent signifies a partial mediation, while VAF greater than 80 percent is assumes the existence of 
a full mediating effect (Preacher & Hayes, 2008) 
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assurance of confidentiality and anonymity as well as granting respondents the liberty to 
withdraw from participation as and when they so desired are essential ethical issues that need 
consideration. To address these ethical issues, appropriate permission and consent of 
participants were obtained. Questionnaires were carried out in places and in a manner that 
ensured the privacy of the respondents. Anonymity and confidentiality of respondents were 
assured by keeping administered questionnaires at safe places to prevent the ability of any third 
party to trace respondents comment to the individual. Finally, respondents were allowed the 
liberty to draw back from the study when so desired. This approach is consistent with Creswell 
(2007), who suggest that such measures lessen and addresses reservations and issues of ethical 
concern that may arise. 
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Figure 3.5: Model Specification
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4.9 Chapter Summary 
This section detailed the methodology and approach adopted in carrying out the research. It 
highlighted that the positivist research paradigm using quantitative and survey research design 
is employed in this study. It further advanced Questionnaires as the main research instrument 
for collecting data on accountants in accounting and auditing firms in Ghana, and PLS-SEM 
as the primary data analysis technique utilised. The next chapter discusses the analysis of the 
data collected. 
 
 
 
 
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CHAPTER FOUR 
5 ANALYSIS AND DISCUSSION OF FINDINGS 
5.1 Introduction 
This chapter presents the findings of the study. The next section presents the descriptive 
statistics of the demographic characteristics of the participants and the constructs. This is 
followed by a section on the reliability and validity tests on the research variables. Next, the 
structural model assessment and tests of the hypotheses are presented. The chapter concludes 
with the discussions of the major findings.   
5.2 Descriptive Statistics 
This section provides a descriptive analysis of the characteristics of the respondents, including 
their gender; age; working experience; professional qualification and category of the 
participants’ firm.  It also presents descriptive statistics of the constructs on the research 
variables.  
5.2.1 Characteristics of Participants 
Table 4.1 shows the frequency and percentages of the demographic statistics of the 
respondents. Table 4.1 demonstrates that 71.4 per cent of the respondents are males to suggest 
that men dominate the accounting profession in Ghana. This finding could be attributed to the 
fact that generally the accounting profession is assumed to be reserved for men (Broadbent & 
Kirkham, 2008) and societal factors often curtail the progression of women in accountancy 
career (Twomey, Linehan & Walsh, 2002). 
Regarding age, the result shows that the majority (about 82.6 per cent) of the respondents were 
less than 35 years old. This suggests that the accountants in Ghana are mostly youthful.  Also, 
183 out of the 304 participants had a working experience for less than five years. The results 
also show that 67.8 per cent and 25.3 per cent of the respondents had their qualification with 
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the Institute of Chartered Accountants, Ghana (ICAG) and Association of Certified Chartered 
Accountants respectively. This may be because for an accountant to sign any audited financial 
report in Ghana, he or she must be a member of ICAG member. 
Finally, Table 4.1 demonstrates a relatively fair distribution of participants across the 
categories of accounting and auditing firms in Ghana. Since the firms are categorised based on 
revenue levels, the number of partners and number of employees, it is expected that the number 
of respondents will increase in ascending order of the categories as demonstrated by these 
results. 
Table 4. 1: Descriptive Statistics of Participants 
Demographic variable Frequency (304) Percentage (100) 
Gender   
Male 217 71.4 
Female 87 28.6 
Age (in years)   
≤ 25 68 22.4 
26 – 35 183 60.2 
36 – 45 31 10.2 
46 – 55 13 4.3 
Above 55 9 3.0 
Working Experience   
Less than 5 183 60.2 
5 – 10 77 25.3 
11 – 15 19 6.3 
16 – 20 13 4.3 
Above 20 12 3.9 
Professional qualification   
ICAG 206 67.8 
ACCA 77 25.3 
CIMA 8 2.6 
CIT 1 .3 
ICAG & ACCA 5 1.6 
ICAG & CIMA 2 .7 
ICAG & CIT 3 1.0 
ACCA & CIT 1 .3 
3 and above 1 .3 
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Category of Firm   
A1 35 11.5 
A 119 39.1 
B1 90 29.6 
B 41 13.5 
C 12 3.9 
D 7 2.3 
Source: Field Data (2019)  
 
5.2.2 Descriptive statistics of study construct  
Table 4.2 presents the mean scores and the standard deviation on personal characteristics and 
whistleblowing intention constructs. The whistleblowing construct has an overall mean of 5.68 
to suggest that accountants in Ghana have more intention to report wrongful conduct. The result 
suggests that this greater intention of accountants to report unlawful acts is because of their 
belief that it is their sole responsibility (as this item of the construct has Mean = 6.09; SD = 
1.21). Nonetheless, their willingness to blow the whistle, the result suggests that they are 
moderately willing to reveal information about themselves in the process of reporting wrongful 
acts. This finding is not surprising as prior studies provide that whistleblowing behaviour is 
improved by an anonymous reporting channel (Kaplan & Schultz, 2007; Robinson et al., 2012; 
Lowry et al., 2013). 
The mean values obtained for the different personality traits constructs indicate that 
accountants in Ghana possess moderate to higher levels of inherent characteristics of each of 
the personality traits. While accountants in Ghana are high on the trait of extraversion (Mean 
= 4.57; SD = 1.52), they have mild traits of agreeableness (Mean = 4.10; SD = 1.57); 
conscientiousness (Mean = 3.98; SD = 1.50); openness to experience (Mean = 3.75; SD = 1.69); 
and neuroticism (Mean = 3.64; SD = 1.75). 
Concerning professional scepticism, the accountants surveyed perceived themselves as been 
more professionally sceptic, with the professional scepticism construct having an overall mean 
of 5.08. This higher level of professional scepticism exhibited by accountants in Ghana is 
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driven by four out of six dimensions of professional scepticism utilised in this study – search 
for knowledge (mean = 5.86), sound judgement (mean = 5.80), questioning mindset (mean 
=5.46) and self-esteem (mean = 5.32).  
Table 4.2 also demonstrates that the accountants’ surveyed are highly self-motivated (overall 
mean = 5.53) and moderately motivated by the organisation (Mean = 4.35). Whereas most of 
the accountants on the average enjoy learning about ethical issues, they perceived their 
organisations to have a mild consideration for their goals, values and their well-being. 
Table 4. 2: Construct and measurement Items Means 
 Mean Min Max SD 
Whistleblowing intention 5.68   1.42 
I will report fraudulent activity to the appropriate persons within my 
organisation. 6.11 1 7 1.33 
I will report the wrongful conduct to the appropriate authorities outside of 
the organisation. 5.04 1 7 1.77 
I will report the wrongdoing, and I would give any information about myself. 4.64 1 7 1.80 
I intend to report fraudulent accounting activity. 5.94 1 7 1.25 
I will report the fraudulent accounting activity. 5.98 1 7 1.19 
I am willing to report fraudulent accounting activity. 6.03 1 7 1.18 
I plan to report fraudulent accounting activity.  5.83 1 7 1.31 
My reporting fraudulent accounting activity will make me a better 
professional accountant. 5.47 1 7 1.73 
As a professional accountant, I think it is my responsibility to report 
fraudulent accounting activity. 6.09 1 7 1.21 
Extraversion 4.57   1.52 
I bring liveliness to every gathering. 5.06 1 7 1.36 
I don’t talk a lot. 4.77 1 7 1.53 
I talk to a lot of different people at parties. 4.12 1 7 1.62 
I keep in the background. 4.34 1 7 1.59 
Conscientiousness 3.98   1.50 
I get chores done right away. 5.40 1 7 1.34 
I often forget to put things back in their proper place. 2.81 1 7 1.74 
I like order. 5.61 1 7 1.57 
I make a mess of things. 2.09 1 7 1.35 
Neuroticism 3.64   1.75 
I have frequent mood swings. 3.29 1 7 1.71 
I am relaxed most of the times 4.59 1 7 1.69 
I get upset easily 2.89 1 7 1.67 
I seldom feel depressed 3.78 1 7 1.91 
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Agreeableness 4.10 1 7 1.57 
I sympathise with others’ feelings. 5.34 1 7 1.48 
I am not interested in other people’s problems. 3.02 1 7 1.71 
I feel the emotions of others 5.16 1 7 1.42 
I am not interested in others. 2.87 1 7 1.68 
Openness to Experience 3.75 1 7 1.69 
I have a vivid imagination. 5.04 1 7 1.47 
I am not interested in abstract ideas 3.88 1 7 1.72 
I have difficulty understanding abstract ideas 3.40 1 7 1.75 
Do not have a good imagination 2.70 1 7 1.83 
Professional Scepticism 5.08   1.34 
Questioning Mindset 5.46   1.37 
My friends tell me that I usually question things I see or hear. 5.35 1 7 1.53 
I frequently question the things I see or hear. 5.54 1 7 1.25 
I often reject statements unless I have proof that they are true. 5.50 1 7 1.33 
Sound Judgment 5.80   1.15 
I take my time when making decisions. 6.01 1 7 1.01 
I do not like to decide until I’ve looked at all the ready information available. 5.86 2 7 1.09 
I dislike having to make decisions quickly. 5.58 1 7 1.36 
I like to ensure that I’ve considered the most available information before 
deciding. 5.92 1 7 1.07 
I wait to decide on issues until I can get more information. 5.62 1 7 1.22 
Search for Knowledge 5.86   1.17 
I relish learning. 5.54 1 7 1.43 
I think that learning is exciting. 5.83 1 7 1.11 
Discovering new information is fun. 5.98 1 7 1.12 
I like searching for knowledge. 6.12 1 7 1.03 
The prospect of learning excites me. 6.00 1 7 1.14 
I enjoy trying to determine if what I read or hear is true. 5.71 1 7 1.17 
Interpersonal Understanding 4.80   1.42 
I like to understand the reason for other people’s behaviour. 5.72 1 7 1.13 
I am interested in what causes people to behave the way that they do. 5.57 1 7 1.25 
The actions people take and the reasons for those actions are fascinating. 5.24 1 7 1.25 
I seldom consider why people behave in a certain way.  4.21 1 7 1.77 
Other people’s behaviour does not interest me. 3.26 1 7 1.71 
Autonomy 3.23   1.67 
I tend to accept what other people tell me immediately. 2.82 1 7 1.72 
I usually accept things I see, read, or hear at face value.  3.08 1 7 1.76 
I often accept other people’s explanations without further thought 2.57 1 7 1.54 
It is easy to for other people to convince me. 2.68 1 7 1.64 
Most often, I agree with what others in my group think. 3.35 1 7 1.64 
I usually notice inconsistencies in explanations. 4.85 1 7 1.71 
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Self-Esteem 5.32   1.26 
I have confidence in myself. 5.95 1 7 1.24 
I do not feel sure of myself. 2.60 1 7 1.84 
I am self-assured. 5.81 1 7 1.20 
I am confident in my abilities. 6.09 1 7 1.01 
I feel good about myself. 6.17 1 7 1.01 
Perceived Organisational Support 4.35   1.53 
My organisation values my contribution to its well-being. 5.66 1 7 1.24 
If my organisation could hire someone to replace me at a lower salary, it 3.36 1.89 
would do so. 1 7 
My organisation fails to appreciate any extra effort from me.  3.18 1 7 1.76 
My organisation strongly considers my goals and values. 5.37 1 7 1.36 
My organisation would ignore any complaint from me.  2.99 1 7 1.70 
My organisation disregards my best interests when it makes decisions that 3.06 1.67 
affect me. 1 7 
Help is available from my organisation when I have a problem. 5.34 1 7 1.32 
My organisation is willing to extend itself to help me perform my job to the 5.45 1.38 
best of my ability. 1 7 
Even if I did the best job possible, my organisation would fail to notice.  3.01 1 7 1.78 
My organisation is willing to help me when I need a special favour. 4.91 1 7 1.40 
My organisation cares about my general satisfaction at work. 4.98 1 7 1.48 
If given the opportunity, my organisation would take advantage of me. 3.73 1 7 1.75 
My organisation shows very little concern for me.  3.21 1 7 1.74 
My organisation cares about my opinions. 5.09 1 7 1.35 
My organisation takes pride in my accomplishments at work. 5.40 1 7 1.25 
My organisation tries to make my job as attractive as possible 4.90 1 7 1.46 
Intrinsic Motivation 5.53   1.25 
I enjoy learning about ethical issues. 6.03 1 7 0.99 
I feel good when I solve complex ethical issues.  6.02 1 7 1.01 
Whistleblowing will provide me with opportunities for increasing my 5.11 1.48 
analytical skills.  1 7 
Curiosity is the driving force behind much of what I do. 5.36 1 7 1.41 
I want to find out how good I really can be when I encounter an ethical 5.65 1.13 
situation.  1 7 
I will enjoy the challenges that whistleblowing will provide me. 5.14 1 7 1.38 
No matter the outcome of blowing the whistle, I will be satisfied if I feel I 5.39 1.34 
gained a new experience. 1 7 
Source: Field Data (2019) 
5.3 Exploratory Factor Analysis 
To assess the factorability of the data under analysis, Kaiser-Meyer-Olkin (KMO) and 
Bartlett’s Test of Sphericity was carried out.  The KMO measure of sampling indicates whether 
a correlation matrix is appropriate for factor analysis and Bartlett’s Test of Sphericity checks 
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whether a correlation matrix is significantly different than an identity matrix (Kaiser & Rice, 
1974). Kaiser (1970) advocates for any KMO value above 0.60 to be appropriate for factor 
analysis since that will indicate a higher level of common variance in the correlation matrix. 
The KMO value for the constructs of this study is 0.86 to suggest that the data is appropriate 
for factor analysis. Similarly, Bartlett’s Test of Sphericity (Bartlett, 1954) is statistically 
significant at the 1 per cent significance level (see appendix B).  
5.4 Common Method Bias 
Common Method Bias (CMB) refers to the common variance shared between constructs due 
to the use of survey research instrument or using the same respondents (MacKenzie & 
Podsakoff, 2012). CMB occurs when deviations in responses are initiated by the research 
instrument instead of the actual dispositions of the participants on the subject matter. For this 
reason, the results may be biased to affect the validity and reliability of the research instrument 
and the co-variation between constructs (MacKenzie & Podsakoff, 2012).  
The effect of CMB can be controlled for statistically either before data collection process 
through careful design of research instrument and after the data collection process (MacKenzie 
& Podsakoff, 2012; Podsakoff et al., 2012). In testing for CMB, Harman’s one-factor test 
(Podsakoff & Organ, 1986) was performed. According to Podsakoff and Organ (1986) for 
CMB not to exists, the total variance for the single factor should not exceed 50 per cent. Table 
4.3 suggests that our data do not suffer from CMB since the highest total variance accounted 
for by a single factor is 16.19 per cent. 
 
 
 
 
 
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Table 4. 3: Assessment of Common method Biased 
Component Initial Eigenvalues Extraction Sums of Squared Loadings 
Total % of Variance Cumulative % Total % of Variance Cumulative % 
1 15.377 16.186 16.186 15.377 16.186 16.186 
2 10.698 11.261 27.447    
3 6.960 7.326 34.774    
4 3.528 3.714 38.488    
5 2.642 2.781 41.269    
6 2.347 2.470 43.739    
7 2.230 2.347 46.086    
8 2.071 2.180 48.266    
9 1.891 1.991 50.257    
10 1.780 1.873 52.131    
Extraction Method: Principal Component Analysis. 
Source: Field Data (2019) 
5.5 Model Evaluation 
Partial Least Square – Structural Equation Modelling (PLS-SEM) involves the evaluation of 
the measurement model and the structural model (Hair et al., 2017). This section discusses the 
evaluation of these models. 
5.5.1 Measurement Model 
The model was evaluated for validity and reliability based on four main steps discussed in 
section 3.6.1.1 of chapter 3. 
5.5.1.1 Internal Consistency Reliability 
The internal consistency of the constructs was estimated by the composite reliability measure, 
and the results are shown in Table 4.4. As demonstrated in Table 4.4, all the variables show 
good internal consistency with the composite reliability values ranging from 0.706 to 0.919. 
Prior studies show that composite reliability greater than or equal to 0.70 indicate higher levels 
of reliability (Aibinu & Al-Lawati, 2010; Hair et al., 2014).  
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5.5.1.2 Indicator Reliability 
Avkiran (2018) and Hair et al. (2014) proposed that an indicator is reliable if the standardised 
outer loading estimated is 0.700 and above. Except for the factor loading with asterisks in Table 
4.4, all other indicators had loadings above the indicator reliability threshold of 0.700. It is 
therefore expected that indicators with loadings less than the threshold be deleted from the 
analysis.  
However, existing literature suggests that items whose loadings did not meet the threshold but 
had loadings between 0.400 and 0.700 should be maintained if its removal will lead to a 
reduction in the composite reliability and the average variance extracted (AVE) of the 
corresponding construct (Aibinu & Al-Lawati, 2010; Avkiran, 2018; Hair et al., 2014; Sarstedt, 
Ringle, Henseler, & Hair, 2014). After subjecting items with less loadings to this test, items 
with the following coding (as indicated on the questionnaire in the appendix) PA1, PA4, PN2, 
PC2, PC4, PO3, PO4, POS2, POS3, POS5, POS6, POS9, POS10, POS12, POS13, POS15 and 
POS16 were removed from the analysis. 
Table 4. 4: Item Loadings, Average Variance Extracted and Composite reliability  
Construct Item Loadings CR AVE 
Whistleblowing Intention WBI1 0.740 0.919 0.566 
 WBI2 *0.585   
 WBI3 *0.527   
 WBI4 0.859   
 WBI5 0.889   
 WBI6 0.890   
 WBI7 0.812   
 WBI8 0.633   
 WBI9 0.740   
Agreeableness PA1 0.882 0.848 0.736 
 PA3 0.833   
Neuroticism PN1 *0.645 0.756 0.513 
 PN3 *0.629   
 PN4 0.852   
Conscientiousness PC1 0.802 0.776 0.634 
 PC3 0.790   
Extraversion PE1 0.897 0.781 0.644 
 PE3 *0.696   
Openness to Experience PO1 0.824 0.706 0.549 
 PO2 *0.648   
Professional Scepticism   0.922 0.655 
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Interpersonal understanding IU1 0.905 0.898 0.747 
 IU2 0.914   
 IU3 0.766   
Autonomy AU1R 0.810 0.905 0.706 
 AU2R 0.787   
 AU3R 0.904   
 AU4R 0.855   
Questioning Mindset QM1 0.801 0.823 0.611 
 QM2 0.860   
 QM3 *0.671   
Self-Esteem SE1 0.787 0.914 0.727 
 SE3 0.844   
 SE4 0.881   
 SE5 0.894   
Suspension of Judgement SJ1 0.796 0.885 0.609 
 SJ2 0.717   
 SJ3 *0.638   
 SJ4 0.872   
 SJ5 0.700   
Search for Knowledge SK1 *0.580 0.894 0.588 
 SK2 0.823   
 SK3 0.811   
 SK4 0.875   
 SK5 0.821   
 SK6 *0.648   
Extrinsic Motivation POS1 0.752 0.906 0.616 
 POS4 0.814   
 POS7 0.818   
 POS8 0.808   
 POS11 0.761   
 POS14 0.752   
Intrinsic Motivation IMI1 0.841 0.894 0.629 
 IMI2 0.849   
 IMI3 0.728   
 IMI5 0.831   
 IMI7 0.703   
* Below the threshold of 0.70 but maintained because its elimination negatively affects the 
composite reliability 
Source: Field data (2019) 
5.5.1.3 Convergent validity 
Convergent validity was measured using the AVE of the construct. AVE is expected to be more 
than 0.50 (Hair et al., 2017) since the construct should be able to explain more than 50 per cent 
of the variations in the indicators. Table 4.4 indicates that all the constructs met the threshold 
with AVE values ranging from 0.549 to 0.747 to suggest that the constructs for this study 
explain more than half of the variance in the measurement items. 
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5.5.1.4 Discriminant Validity 
In assessing the discriminant validity of the constructs, the Fornell-Larcker criterion and cross-
loadings analysis were employed, and the results are shown in Table 4.5. While the Fornell-
Larcker criterion ensures the square root of the AVE value of each construct is compared to 
the construct’s correlation with other constructs, the cross-loadings identifies the correlation 
between the individual items and the latent variables they are supposed to measure. For the 
constructs to be valid, the Fornell-Larcker suggests the square root of the AVE should be 
greater than the greatest of the correlations (Hair et al., 2017; Fornell & Larcker, 1981) and the 
individual items should demonstrate higher correlations with the latent variables they are 
supposed to measure than any other latent variable in the model under review (Sarstedt et al., 
2014).  
Panel A of Table 4.5 illustrates the square root of the AVEs of the constructs (shown in bold 
and diagonal) is higher than all off-diagonal AVEs of the other constructs. This suggests that 
the constructs share more variance with its underlying indicator than they share with any other 
construct in the model. Similarly, it is suggested for the cross-loadings analysis that the load of 
the individual items should demonstrate higher correlations with their latent variables than with 
any other latent variable in the model. The results presented in panel B of Table 4.5 confirms 
that all measurement items loaded effectively on their corresponding latent variables. Also, the 
correlation coefficient of the constructs was higher than the correlation between the variables 
and any other constructs. The results, based on the Fornell-Larker and the cross-loadings, 
demonstrates that the discriminant validity of the constructs is achieved.
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Table 4. 5: Assessment of Discriminant Validity 
Panel A: Fornell – Larcker Criterion 
  PA AU PC PE E-MOT IU I-MOT PN PO QM SK SE SJ WBI 
PA 0.858              
AU -0.005 0.840             
PC 0.193 0.118 0.796            
PE 0.080 -0.014 0.246 0.802           
E-MOT 0.079 -0.011 0.243 0.298 0.785          
IU 0.123 0.120 0.336 0.318 0.257 0.864         
I-MOT 0.091 0.009 0.422 0.339 0.387 0.476 0.793        
PN 0.096 -0.346 0.036 -0.118 -0.119 -0.026 -0.027 0.716       
PO 0.374 -0.182 0.170 0.071 -0.062 0.114 0.197 0.240 0.741      
QM 0.042 0.135 0.314 0.288 0.205 0.330 0.410 0.037 0.023 0.782     
SK 0.226 0.229 0.404 0.326 0.305 0.570 0.564 -0.113 0.196 0.448 0.767    
SE 0.221 0.174 0.331 0.359 0.358 0.394 0.542 -0.076 0.202 0.404 0.623 0.853   
SJ 0.194 0.144 0.366 0.272 0.257 0.407 0.513 -0.067 0.218 0.494 0.648 0.547 0.781  
WBI 0.151 0.076 0.365 0.287 0.330 0.404 0.493 -0.119 0.155 0.293 0.457 0.402 0.348 0.752 
Source: Field Data (2019) 
 
 
 
 
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Panel B: Cross – Loadings 
  PA AU PC PE E-MOT IU I-MOT PN PO PS QM SK SE SJ WBI 
AU1R -0.019 0.810 0.054 -0.038 -0.061 0.067 -0.026 -0.292 -0.129 0.204 0.114 0.175 0.125 0.128 0.018 
AU2R 0.008 0.787 0.076 -0.039 -0.065 0.077 -0.015 -0.185 -0.138 0.166 0.124 0.153 0.100 0.037 0.062 
AU3R 0.037 0.904 0.135 -0.028 0.016 0.144 0.046 -0.328 -0.160 0.259 0.073 0.212 0.193 0.145 0.112 
AU4R -0.043 0.855 0.116 0.044 0.045 0.102 0.010 -0.328 -0.179 0.248 0.150 0.216 0.150 0.149 0.054 
IMI1 0.149 0.073 0.402 0.244 0.327 0.466 0.841 -0.052 0.187 0.628 0.372 0.547 0.506 0.524 0.394 
IMI2 0.108 0.058 0.355 0.261 0.301 0.430 0.849 -0.093 0.133 0.622 0.398 0.530 0.551 0.489 0.399 
IMI3 -0.011 -0.063 0.262 0.323 0.343 0.268 0.728 0.046 0.179 0.408 0.284 0.371 0.389 0.283 0.424 
IMI5 0.037 0.041 0.367 0.250 0.257 0.437 0.831 -0.027 0.110 0.507 0.347 0.431 0.373 0.408 0.394 
IMI7 0.052 -0.133 0.261 0.295 0.326 0.235 0.703 0.062 0.184 0.328 0.178 0.309 0.277 0.271 0.352 
IU1 0.061 0.154 0.323 0.296 0.265 0.905 0.476 -0.044 0.119 0.638 0.332 0.524 0.400 0.404 0.366 
IU2 0.118 0.182 0.323 0.267 0.242 0.914 0.400 -0.063 0.058 0.614 0.305 0.538 0.364 0.340 0.384 
IU3 0.155 -0.066 0.210 0.264 0.143 0.766 0.348 0.061 0.126 0.465 0.203 0.403 0.238 0.303 0.289 
PA1 0.882 0.024 0.187 0.089 0.048 0.102 0.110 0.114 0.325 0.218 0.070 0.205 0.219 0.188 0.139 
PA3 0.833 -0.038 0.141 0.045 0.092 0.110 0.042 0.045 0.317 0.168 -0.004 0.182 0.156 0.142 0.118 
PC1 0.166 0.103 0.802 0.252 0.210 0.267 0.358 -0.008 0.199 0.373 0.196 0.303 0.295 0.349 0.274 
PC3 0.140 0.084 0.790 0.138 0.176 0.268 0.313 0.067 0.070 0.349 0.305 0.341 0.232 0.232 0.308 
PE1 0.096 0.028 0.242 0.897 0.302 0.336 0.378 -0.168 0.028 0.425 0.300 0.361 0.367 0.303 0.275 
PE3 0.017 -0.076 0.135 0.696 0.152 0.138 0.116 0.019 0.106 0.157 0.132 0.115 0.177 0.094 0.170 
PN1 0.029 -0.305 -0.014 -0.138 -0.077 0.026 0.036 0.645 0.148 -0.042 0.057 -0.090 -0.033 0.018 -0.065 
PN3 0.062 -0.333 -0.040 -0.206 -0.094 -0.052 -0.036 0.629 0.256 -0.122 -0.039 -0.120 -0.070 -0.087 -0.039 
PN4 0.099 -0.213 0.071 -0.024 -0.095 -0.033 -0.046 0.852 0.175 -0.080 0.033 -0.072 -0.067 -0.076 -0.120 
PO1 0.362 0.027 0.221 0.118 -0.010 0.114 0.196 0.088 0.824 0.275 0.074 0.274 0.244 0.266 0.130 
PO2 0.170 -0.355 0.002 -0.034 -0.096 0.046 0.082 0.304 0.648 -0.012 -0.058 -0.024 0.027 0.025 0.097 
POS1 -0.019 0.072 0.206 0.245 0.752 0.241 0.304 -0.144 -0.110 0.317 0.187 0.249 0.310 0.229 0.211 
POS10 0.134 -0.045 0.221 0.281 0.808 0.208 0.244 -0.097 0.005 0.281 0.128 0.252 0.269 0.214 0.336 
POS21 0.061 -0.074 0.157 0.228 0.761 0.228 0.334 -0.069 -0.059 0.278 0.175 0.228 0.286 0.185 0.193 
POS25 0.067 -0.037 0.189 0.196 0.752 0.135 0.278 -0.017 -0.040 0.229 0.154 0.206 0.245 0.150 0.218 
POS4 0.047 0.009 0.181 0.246 0.814 0.211 0.288 -0.128 -0.104 0.281 0.185 0.211 0.287 0.210 0.271 
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POS8 0.073 0.014 0.184 0.202 0.818 0.181 0.380 -0.091 0.003 0.298 0.144 0.282 0.287 0.212 0.299 
QM1 0.008 0.140 0.188 0.189 0.112 0.248 0.257 0.045 -0.013 0.447 0.801 0.327 0.282 0.333 0.148 
QM2 0.082 0.121 0.321 0.284 0.213 0.336 0.345 -0.016 0.026 0.518 0.860 0.380 0.321 0.388 0.282 
QM3 0.002 0.054 0.214 0.192 0.146 0.180 0.351 0.063 0.040 0.466 0.671 0.337 0.341 0.432 0.247 
SE1 0.153 0.160 0.211 0.262 0.255 0.275 0.352 -0.059 0.159 0.587 0.308 0.442 0.787 0.377 0.309 
SE3 0.151 0.087 0.293 0.287 0.237 0.308 0.469 -0.041 0.201 0.645 0.309 0.493 0.844 0.449 0.313 
SE4 0.215 0.190 0.313 0.336 0.333 0.426 0.520 -0.105 0.148 0.750 0.351 0.613 0.881 0.507 0.382 
SE5 0.226 0.153 0.302 0.332 0.381 0.322 0.490 -0.050 0.185 0.720 0.404 0.557 0.894 0.518 0.360 
SJ1 0.161 0.189 0.322 0.189 0.251 0.311 0.404 -0.174 0.131 0.702 0.372 0.572 0.546 0.796 0.347 
SJ2 0.138 0.140 0.334 0.206 0.243 0.279 0.445 -0.088 0.156 0.717 0.490 0.555 0.528 0.869 0.309 
SJ3 0.118 -0.063 0.138 0.140 0.148 0.316 0.265 0.096 0.213 0.423 0.258 0.297 0.172 0.638 0.119 
SJ4 0.184 0.198 0.333 0.275 0.213 0.389 0.490 -0.088 0.202 0.757 0.444 0.633 0.502 0.872 0.297 
SJ5 0.151 -0.004 0.250 0.245 0.118 0.308 0.355 0.091 0.180 0.509 0.315 0.383 0.266 0.700 0.234 
SK1 0.117 0.121 0.170 0.066 0.108 0.263 0.336 0.004 0.180 0.508 0.250 0.580 0.315 0.429 0.247 
SK2 0.191 0.241 0.291 0.203 0.179 0.351 0.380 -0.070 0.131 0.698 0.390 0.823 0.453 0.508 0.318 
SK3 0.268 0.206 0.346 0.216 0.208 0.437 0.397 -0.093 0.197 0.731 0.342 0.811 0.533 0.534 0.356 
SK4 0.174 0.182 0.368 0.329 0.312 0.511 0.515 -0.143 0.150 0.791 0.341 0.875 0.574 0.569 0.446 
SK5 0.138 0.167 0.351 0.328 0.327 0.407 0.496 -0.138 0.142 0.714 0.355 0.821 0.482 0.520 0.356 
SK6 0.138 0.124 0.299 0.310 0.234 0.627 0.456 -0.048 0.114 0.656 0.373 0.648 0.467 0.406 0.351 
WBI1 0.190 0.152 0.269 0.276 0.259 0.341 0.362 -0.071 0.181 0.441 0.229 0.405 0.365 0.316 0.740 
WBI2 0.109 -0.041 0.117 0.282 0.179 0.221 0.237 -0.081 0.083 0.227 0.189 0.202 0.207 0.115 0.585 
WBI3 0.001 -0.064 0.234 0.272 0.267 0.175 0.243 -0.076 -0.017 0.217 0.146 0.228 0.173 0.130 0.527 
WBI4 0.099 0.077 0.301 0.207 0.265 0.293 0.361 -0.132 0.124 0.371 0.233 0.342 0.295 0.261 0.859 
WBI5 0.142 0.058 0.338 0.200 0.330 0.369 0.454 -0.139 0.119 0.444 0.241 0.397 0.331 0.363 0.889 
WBI6 0.136 0.088 0.354 0.194 0.272 0.365 0.438 -0.133 0.117 0.439 0.251 0.382 0.361 0.326 0.890 
WBI7 0.056 0.091 0.251 0.178 0.230 0.328 0.398 -0.086 0.151 0.413 0.295 0.353 0.334 0.303 0.812 
WBI8 0.114 -0.002 0.248 0.235 0.157 0.284 0.370 -0.006 0.148 0.333 0.162 0.342 0.316 0.162 0.633 
WBI9 0.138 0.069 0.298 0.173 0.258 0.300 0.407 -0.063 0.105 0.385 0.216 0.377 0.290 0.274 0.740 
* Figures in bold represent the highest Pearson Correlation Coefficients 
Source: Field Data (2019) 
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5.5.2 Structural Model Assessment 
The assessment of the structural model involves an evaluation of the predictive capacity and 
the relationships between the constructs of the model. As discussed in section 3.5.1.2 of chapter 
three, the assessment of the structural model followed the procedure by Hair et al., (2014), i.e. 
an assessment of collinearity and path significance, coefficient of determination, effect size, 
predictive relevance and discussion of hypothesised results.  
5.5.2.1 Collinearity Assessment 
The assessment of collinearity checks and prevents path coefficient biases, which may result 
from including in the estimations and predictors that exhibit collinearity. To test for collinearity 
in the structural equation model, the variance inflation factor (VIF) was employed (Hair et al., 
2014). Hair et al. (2011) argue for an acceptable VIF of a measurement item to be less than or 
equal to five (x ≤ 5) since a VIF value above 5 indicates a potential collinearity problem (Hair 
et al., 2011). The results in Table 4.6 indicate that all the predictors have VIF less than 3.0 to 
that the issue of multicollinearity among the predictor constructs may not exist. 
Table 4. 6: Constructs and Variance Inflation Factors 
  E-MOT I-MOT PS WBI 
Agreeableness    1.231 
Autonomy   1.059  
Conscientiousness  1.260  1.343 
Extraversion    1.246 
Perceived organisational support    1.291 
Interpersonal Understanding   1.502  
Intrinsic Motivation    1.929 
Neuroticism    1.109 
Openness    1.312 
Professional Scepticism 1.000 1.260  2.057 
Questioning Mindset   1.404  
Search for Knowledge   2.540  
Self-Esteem   1.762  
Suspension of Judgement   1.973  
Source: Field Data (2019) 
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5.5.2.2 Assessment of Path Significance 
The p-value approach is utilised in assessing the significance of hypothesised relationships. 
Although most existing literature estimate relationships at 5 per cent level, Hair et al. (2017) 
argues that for exploratory research, a significant level of 0.10 (10 per cent). However, the 
results of this study are estimated at 5 per cent significance level. Therefore, the hypothesis is 
not rejected if its p-value is less than or equal to 0.05 or its corresponding t-value is above 1.96. 
Table 4.7 shows the results of the assessment of the path significance of the hypothesised 
relationship using a two-tailed test at 5 per cent significance level.  
Table 4. 7: Structural model Assessment 
 Path P-value Decision 
 Path T-Statistics 
Coefficient 
H1a: PO -> WBI 0.062 0.316 0.999 Not Supported 
H1b: PC -> WBI 0.123 0.022** 2.270 Supported 
H1c: PE -> WBI 0.046 0.401 0.854 Not Supported 
H1d: PA -> WBI 0.034 0.514 0.637 Not Supported 
H1e: PN -> WBI -0.097 0.151 1.540 Not Supported 
H1f: PS -> WBI 0.199 0.010* 2.750 Supported 
H2a: I-MOT -> WBI 0.235 0.000* 3.291 Supported 
H2b: E-MOT -> WBI 0.114 0.022** 2.264 Supported 
H3a: PC -> I- MOT 0.162 0.001* 3.286 Supported 
H3b: PS -> I-MOT 0.572 0.000* 11.035 Supported 
H3c: PS -> E-MOT 0.359 0.000* 4.892 Supported 
* Significant at 1 per cent level ** Significant at 5 per cent  
PO = Openness to experience; WBI = Whistleblowing intention; PC = Conscientiousness 
 PE = Extraversion; PA = Agreeableness; PN = Neuroticism; PS = Professional Scepticism 
I-MOT = Intrinsic motivation; E-MOT = Perceived organisational support 
Source: Field Data (2019)  
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Table 4.7 demonstrates that except for the path relationship hypothesised for personal 
characteristics regarding conscientiousness and whistleblowing intention which show a 
significant positive relationship at 5 per cent, all the other personal characteristics (Agreeable, 
Extraversion, Neuroticism, Openness to Experience) exhibited an insignificant relationship 
with whistleblowing intention. This indicates that while H1b was supported, H1a, H1c, H1d and 
H1e were not supported. Similarly, the findings show a significant positive relationship 
between professional scepticism and whistleblowing intention in support of H1f. Regarding the 
path relationship between motivation and whistleblowing intention. The results suggest a 
positive relationship between both extrinsic and intrinsic motivation and whistleblowing 
intention. This supports H2a and H2b 
5.5.2.3 Coefficient of determination (R2) 
Coefficient of determination (R2) was used to measure the model’s predictive accuracy by 
aggregating the effect of all the independent variables on the dependent variable (endogenous 
construct) Hair et al. (2017) and the result is presented in Table 4.8.  
Table 4. 8: R- Square, R-Square Adjusted and Q- Square of Constructs  
 CONSTRUCTS R2 Adjusted R2 Q2 
  
Whistleblowing Intention 0.337 0.319 0.171 
Source: Field Data (2019) 
The results demonstrate that the R2 value of the model is 0.337. Following Hair et al.’s (2011) 
and Henseler et al.’s (2009) rule of thumb, the results suggest that the personal characteristics 
of accountants in Ghana (conscientiousness, openness to experience, extraversion, neuroticism, 
agreeableness, and professional scepticism) and organisational support (intrinsic motivation 
and perceived organisational support) weakly explain the total variations in whistleblowing 
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intentions. Moreover, the adjusted R2 which prior literature assumes to correct the biases in R2 
(Hair et al., 2014) corroborates the weak variation from the independent variables and the 
dependent (adjusted R2 = 31.9 per cent). 
5.5.2.4 Effect Size Assessment (F2) 
Effect size denotes the variation in the R2, which occurs when a variable is removed from the 
model by assessing how strong one exogenous construct contributes to explaining a specific 
endogenous construct in terms of the R2. It is estimated by computing the Cohen’s ꬵ 2, which 
provides that ꬵ 2 value below 0.02 indicates that its omission from the model will have no effect 
(Hair et al., 2017). 33   
Table 4. 9: F – Squares of the study construct 
 CONSTRUCTS F2 
Conscientiousness 0.017 
Openness to Experience 0.005 
Extraversion 0.003 
Agreeableness 0.001 
Neuroticism 0.012 
Professional Scepticism 0.028  
Extrinsic motivation 0.015 
Intrinsic motivation 0.046 
Source: Field Data (2019) 
The results from Table 4.9 reveal that except for professional scepticism and intrinsic 
motivation, the omission of any of the exogenous variables will not have any effect on the 
 
 
33 ꬵ 2 values of 0.35, 0.15 and 0.02 are considered to be strong effect, moderate effect and weak effect respectively. 
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model. The ꬵ 2 values of professional scepticism and intrinsic motivation construct suggest that 
their removal will have a weak effect on the model. 
5.5.2.5 Predictive relevance (Q2) 
Stone-Geisser's Q² value is employed in assessing the predictive relevance of the constructs 
(Geisser, 1974; Stone, 1974, 1977). Stone-Geisser’s Q2 value measures how the PLS-SEM 
model predicts the data points of indicators in a reflectively measured model. According to 
Hair et al. (2014), Q2 values greater than zero for a construct proves that the construct has 
predictive relevance.  The results show a Q2 value of 0.171 for the model to indicate that the 
predictive relevance of the constructs is acceptable.  
5.6 Analysis and Discussion of Findings 
This section discusses the findings of the results of the path analysis in line with existing 
literature, the hypothesis and objectives of the study. 
5.6.1 Personal Characteristics and Whistleblowing Intention 
Arguing from existing literature, this study hypothesised that openness to experience has a 
positive relationship with accountants’ intention to blow the whistle (H1a). The results 
demonstrate that openness to experience has a positive but insignificant relationship with 
whistleblowing (path coefficient = 0.062, p-value = 0.316). This finding indicates that 
accountants who are open to experience have higher intentions to blow the whistle usually.  
Though statistically insignificant, the findings corroborate the assertions of Bjørkelo et al. 
(2010) and Brink et al. (2015) who find that proactive behaviour emanating from openness to 
experience has a positive relationship with whistleblowing intention. It, however, deviates from 
the findings of LePine & Van Dyne (2001) and Bjørkelo et al. (2010) who find no relationship 
between openness to experience and intentions to report wrongdoings. The differences in 
findings with existing literature can be attributed to the different cultural and religious settings 
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of the studies. Culture34, religion and spirituality are identified in previous studies as 
influencing the development of individuals’ personality traits (McAdams & Pals, 2006; 
McCrae, 2000; Mastor, Jin and Cooper, 2000; Henningsgaard and Arnau, 2008). Mastor et al. 
(2000) established that lifestyles, values, socialisation practices are some aspects of culture 
which differs across countries. Hence, differences in these variables may have influenced the 
personality traits of the accountants in Ghana. However, statistically, we conclude that the 
hypothesised relationship between openness to experience and whistleblowing intentions is not 
supported. 
This study hypothesised that conscientiousness has a positive relationship with accountants’ 
whistleblowing intentions (H1b). The results show that conscientiousness has a significant 
positive relationship with whistleblowing intention (p-value = 0.022, path coefficient = 0. 123). 
The finding is consistent with the findings previous studies which found that individuals who 
rate higher on the trait conscientiousness are most likely to blow the whistle (LePine and Van 
Dyne, 2001; Bjørkelo et al., 2010; Tangirala & Ramanujam, 2008; Brink et al., 2015). To the 
extent that the key constituents of conscientiousness are self-determination and achievement, 
the findings suggest that the more activeness, self-conscious, and results-oriented accountants 
are, the more likely they will have the intention to report wrongful conducts and fraudulent 
practices they are privy to in organisations. Similarly, accountants, who are principled and 
orderly, are more likely to engage in whistleblowing activities. Hence, the study concludes that 
 
 
34 Culture influences how people perceive stimuli, explain influencing events, and behave under various 
circumstances. Ghana is classified as collectivist and a hierarchical society (Anquandah, 2013) while United State 
of America is known to be an individualist and egalitarian society (Liao & Bond, 2011). Individualistic cultural 
systems socialise members to value independence and personal achievement; collectivistic cultural systems 
socialise members to value interdependence and in-group harmony. This may have caused the differences in the 
results of this study and prior studies.  
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the positive relationship between conscientiousness and whistleblowing intentions is 
supported. 
Also, it was hypothesised that extraversion has a positive relationship with the accountants’ 
whistleblowing intentions (H1c). With a path coefficient of 0.046 and a p-value of 0.401, 
extraversion shows an insignificant positive relationship with whistleblowing intention. This 
result corresponds to the findings of Brink et al. (2015) in the USA, Bjørkelo et al. (2010, 2015) 
in Norway and LePine and Van Dyne (2001) in the USA. The positive relationship observed 
between extraversion and whistleblowing intention can be attributed to random chance based 
on statistics. Hence, it is concluded that the hypothesis H1c is not supported. 
Following the argument of prior studies, this study proposed a negative relationship between 
the trait agreeableness and whistleblowing intentions (H1d). The result reveals an insignificant 
positive relationship between agreeableness and whistleblowing intentions (path coefficient = 
0.034, p-value = 0.519). Although statistically insignificant, this result contradicts some 
previous studies which suggest that agreeableness negatively and significantly affects 
whistleblowing behaviour (Bjørkelo et al., 2010 and LePine & Van Dyne, 2001).  
The findings, however, corroborate that of Brink et al. (2015) and Bjørkelo et al. (2010). These 
studies liken agreeableness to altruistic behaviour which prior studies (see Bartuli, Mir Djawadi 
& Fahr, 2016; Haas, Brook, Remillard, Ishak, Anderson & Filkowski, 2015; Graziano & Tobin, 
2013) suggest that altruistic employees are likely to refrain from supporting fraud, hence 
willing to report wrongdoing. Based on the results, hypothesis H1d is unsupported.  
A negative relationship between neuroticism and accountants’ whistleblowing intentions is 
posited (H1e). From the results, neuroticism has a negative relationship with whistleblowing 
intentions. However, the relationship was not statistically significant (path coefficient = -0.097; 
p-value = 0.151,). The finding suggests that accountants who are neurotic are less willing to 
engage in whistleblowing, which is consistent with the findings of Bjørkelo et al. (2015), Brink 
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et al. (2015) and LePine and Van Dyne (2001). The results, however, contradicts the Bjørkelo 
et al. (2010) study. It is therefore concluded that the hypothesised relationship between 
neuroticism trait and whistleblowing intentions is not supported. 
Existing literature has argued a positive relationship between professional scepticism and 
intentions to report wrongdoings. Hence, this study hypothesised that there is a positive 
relationship between professional scepticism and whistleblowing intentions (H1f). As 
predicted, the construct “professional scepticism” is significantly and positively associated 
with whistleblowing intention (path coefficient of 0.199, a p-value of 0.010). This means that 
a professionally sceptic accountant is more likely to engage in whistleblowing activities. This 
result supports the findings of Elias and Farag (2015). Thus, the study concludes that the 
hypothesised relationship between professional scepticism and whistleblowing intentions is 
supported. 
5.6.2 Motivation and Whistleblowing Intentions 
Based on existing literature, this study hypothesised that intrinsic motivation has a positive 
relationship with accountants’ intention to blow the whistle (H2a). The result shows that 
intrinsic motivation has a positive and significant relationship with whistleblowing (path 
coefficient = 0.235, p-value = 0.000). This means that an accountant whose motivation is 
grounded in curiosity and continually gaining knowledge about ethical issues has higher 
intentions of blowing the whistle on wrongdoings. Primarily, the desire to report wrongful acts 
is motivated by the satisfaction derived from fulfilling a physiological need – autonomy, 
relatedness and competence (Deci & Ryan, 2000). Cho and Song (2015) provide similar results 
to assert that intrinsic motivation, originating from public service motivation, has a positive 
relationship with whistleblowing intention. The hypothesised relationship between intrinsic 
motivation and whistleblowing intentions is, thus, supported. 
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The study proposed that perceived organisational support, a proxy for external motivation has 
a positive influence on whistleblowing intention (H2b). With a path coefficient of 0.114 and a 
p-value of 0.022, it is observed that perceived organisational support has a significant positive 
relationship with whistleblowing intention. The results indicate that for every unit increase in 
perceived organisational support, whistleblowing intentions of accountants increase by 11.4 
per cent. This means that accountants are likely to engage in whistleblowing based on the 
perceived values and motivation from their organisations.  
This is consistent with the results of Cho and Song (2015), who find that when organisations 
support, protect, and educate employees on communication channels, for whistleblowing, the 
practice of reporting wrongdoings improves. Also, the result corroborates the assertions of 
Seifert et al. (2014), Mesmer - Magnus and Viswevaran (2005) and Berry (2004) that social 
support for employees and norms of reciprocity increase whistleblowing intention among 
individuals. For this reason, H2b is supported. 
5.6.3 Personal Characteristics and Motivation  
As a criterion for mediation analysis, the independent variable must have a significant 
relationship with the independent variable. Therefore, mediation analysis was possible for only 
conscientiousness and professional scepticism. Openness to experience, extraversion, 
agreeableness and neuroticism established an insignificant relationship with whistleblowing 
intention. 
Personality traits are found to be a vital factor which impacts all the aspects of human life 
(Huang & Yang, 2010). It is therefore proposed that conscientiousness has a significant positive 
influence on intrinsic motivation (H3a).  From Table 4.7, the result demonstrates a positive and 
significant relationship (path coefficient = 0.162, p-value = 0.001) between conscientiousness 
and intrinsic motivation. Thus, for every unit increase in conscientiousness among accountants, 
their intrinsic motivation increases by approximately 16 per cent. Empirically, this is consistent 
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with existing literature which reveals that conscientiousness is a key predictor of intrinsic 
motivation to engage in a behaviour (Hamidullah et al., 2016; Jang, 2012; Mondak, 2010; 
Schmeck, 2009; Watanabe & Kanazawa, 2009; Pandey & Stazyk, 2008). Based on the results, 
the hypothesised relationship between conscientiousness and intrinsic motivation is supported. 
The study also hypothesised that professional scepticism has a significant positive influence on 
intrinsic motivation (H3b). With a path coefficient of 0.572 and a p-value of 0.000, professional 
scepticism is found to be significant and positively associated with intrinsic motivation. This 
means that accountants who are professionally sceptic are more intrinsically motivated, 
relative.  
Extant literature argues that autonomous working environment and positive self-esteem, which 
are different dimensions of professional scepticism, compel individuals to be intrinsically 
motivated to engage in an activity (Liang et al., 2016; Deci and Ryan, 2000). Likewise, 
individuals who have a questioning mindset have higher intentions of reporting wrongdoing 
than individuals blinded by self-deception (Agarwalla et al., 2017). The results corroborate 
existing literature, and thus, the hypothesised relationship between professional scepticism and 
intrinsic motivation is supported. 
Arguing from existing literature, this study hypothesised that professional scepticism positively 
influences perceived organisational support (H3c). The result in Table 4.7 indicates that 
professional scepticism has a positive and significant relationship with whistleblowing (path 
coefficient = 0.359, p-value = 0.000). The results suggest that less autonomous working 
environment, which is indicative of how professionally sceptic an individual is, promote 
external influences in the performance of task or engagement in other activities. This result is 
consistent with the findings of Sivanathan and Pettit (2010). The hypothesised relationship 
between professional scepticism and perceived organisational support is, thus, supported. 
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5.6.4 Personal Characteristics, Motivation and Whistleblowing Intentions 
Table 4.10 presents the results of the test of the mediating role of motivation in the personal 
characteristics and whistleblowing intentions relationship. Following Preacher and Hayes 
(2008) bootstrapping approach to mediation analysis, we present an analysis of the three 
conditions required for mediation analysis.  
Table 4.10: Mediation Analysis Assessment 
  Path Path Coefficient P-value T-Stats 
Direct without PC -> WBI 0.175 **0.002 3.219 
mediator PS -> WBI 0.351 *0.000 4.987 
 
    
Indirect with mediator PC -> WBI 0.123 **0.022 2.270 
 
PC -> I- MOT 0.162 *0.001 3.286 
 
I-MOT -> WBI 0.235 *0.000 3.291 
    
PS -> WBI 0.199 *0.010 2.750 
PS -> I-MOT 0.572 *0.000 11.035 
PS -> E-MOT 0.359 *0.000 4.892 
 
E-MOT -> WBI 0.114 **0.022 2.264 
 
I-MOT -> WBI 0.235 *0.000 3.291 
* Significant at 0.01 ** Significant at 0.05 
Source: Field Data (2019) 
The first condition for mediation necessitates a significant direct influence between personal 
characteristics and whistleblowing intentions. The results from Table 4.10 suggest that the 
direct path from conscientiousness → whistleblowing intention and professional scepticism → 
whistleblowing intention are statistically significant (p-value = 0.002 and p-value = 0.000 
respectively). Similarly, the findings reveal a significant indirect relationship between personal 
characteristics and whistleblowing intentions through motivation, to satisfy the second 
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condition of mediation analysis. Finally, the variance accounted for (VAF)35 of the mediating 
variable is determined to measure the strength of the mediation effect (the results are presented 
in Table 4.11). 
Table 4.11: Variance accounted for and Strength of Mediation Effect for the Path  
  Path Strength of Mediation 
Variance Accounted For 
effect 
PC -> I- MOT -> WBI 24% Partial 
PS -> I- MOT -> WBI 40.3% Partial 
PS -> E- MOT -> WBI 30.3% Partial 
Source: Field Data (2019) 
To examine the mediating role of motivation in the association between personal characteristics 
and whistleblowing intentions, two personal characteristics of accountants (consciousness and 
professional scepticism) are used in the mediation analysis. Accordingly, it is hypothesised that 
intrinsic motivation mediates the relationship between conscientiousness and whistleblowing 
intentions (H4a), intrinsic motivation mediates the relationship between professional 
scepticism and whistleblowing intentions (H4b), and perceived organisational support mediates 
the relationship between professional scepticism and whistleblowing intentions (H4c). 
The results show that an accountant who possesses the trait of conscientiousness is intrinsically 
motivated and have higher whistleblowing intentions, with intrinsic motivation representing a 
mechanism through which conscientiousness affects the accountants’ whistleblowing 
intentions. The finding indicates that conscientiousness affects the intrinsic motivation of 
 
 
35
 VAF is calculated as the quotient of the co-efficient of the indirect path and the total effect. 
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accountants to, in turn, influence their whistleblowing intentions. The VAF of 24 per cent 
suggests that intrinsic motivation partially mediates the relationship between conscientiousness 
and whistleblowing intentions. H4a that intrinsic motivation mediates the relationship between 
conscientiousness and whistleblowing intentions is thus supported.  
Similarly, the finding indicates that whistleblowing intentions of accountants increase by 40.3 
per cent depending on the extent that intrinsic motivation is significantly influenced by the 
accountants’ professional scepticism. An analysis of the mediating variable also suggests that 
intrinsic motivation is a partial mediator (VAF = 40.3 per cent) of the professional scepticism-
whistleblowing intentions relationship. The hypothesis that intrinsic motivation mediates the 
relationship between professional scepticism and whistleblowing intention is supported.   
Also, the results demonstrate that perceived organisational support is a channel through which 
professional scepticism influence whistleblowing intentions, with a VAF of 30.3 per cent 
indicating that perceived organisational support is a partial mediator in support of H4c. Overall, 
the results in Table 4.11 motivation (both intrinsic and perceived organisational support) is a 
partial mediator of the relationship between personal characteristics (conscientiousness and 
professional scepticism) and whistleblowing intentions of accountants.  
5.7 Chapter summary 
This chapter discussed the analysis of the data collected by initially assessing the measurement 
model and the structural model. The discussion of the hypothesised relationships between 
personality traits, motivation and whistleblowing intentions were also executed in this chapter. 
Overall, the analysis suggested that conscientious and professional scepticism have a 
significant relationship with whistleblowing intention while the existing association between 
the other personality traits (openness to experience, extraversion, agreeableness and 
neuroticism) were statistically insignificant. It was also established that motivation (intrinsic 
motivation and perceived organisational support) partially mediates the existing relationship 
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between personality traits and whistleblowing intentions. The next chapter provides a summary 
of the findings and the conclusions made based on the findings.  
 
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CHAPTER FIVE 
6 SUMMARY, CONCLUSIONS AND RECOMMENDATIONS 
6.1 Introduction 
This chapter concludes the study. Included in the chapter is the summary of the major findings 
of the study, the conclusions made based on the findings, and the recommendations advanced 
due to the scope and limitations of the study. 
6.2 Research Summary 
The study explored the effect of personal characteristics on the whistleblowing intentions of 
accountants in Ghana. It further investigated the role that motivation plays in the association 
between personal characteristics and whistleblowing intentions of the accountants. The 
quantitative research approach and the survey research design were utilised. The Partial Least 
Square Structural Equation Modelling technique (PLS-SEM) was employed in analysing the 
hypothesised relationships.  
6.3 Summary of Research Findings   
Generally, the results indicate that accountants have higher intentions of blowing the whistle 
on fraudulent activities, and the decision to whistleblowing is primarily because the 
accountants believe that it is their sole responsibility. The results further demonstrate that 
accountants utilise internal whistleblowing channel in reporting, although mostly they prefer 
to use the anonymous reporting channel.  
6.3.1 Personal characteristics and whistleblowing intentions 
The findings on personal characteristics and whistleblowing intentions relate to study objective 
one. The results suggest that openness to experience, extraversion and agreeableness has a 
positive and non-significant influence on whistleblowing intention. Again, the results indicate 
a negative and insignificant relationship between neuroticism and whistleblowing intention of 
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accountants. Conscientiousness and professional scepticism, on the other hand, are positively 
and significantly related to whistleblowing intentions (at 5 per cent significance level). 
6.3.2 Motivation and whistleblowing intention 
The research findings on the influence of motivation (perceived organisational support and 
intrinsic motivation) on whistleblowing intentions among accountants relate to study objective 
two. The study finds that accountants whose organisations care for their well-being and values 
their contributions, measures for extrinsic motivation, have positive intentions to blow the 
whistle. This is mainly because the accountants become more committed to the organisation 
because of norm reciprocity or social exchange. Also, the result indicates that intrinsic 
motivation significantly and positively influences whistleblowing intentions.  Notably, 
enjoying learning about ethical issues, the good feeling attached to solving complex ethical 
issues as well as curiosity is found to drive the whistleblowing intentions among accountants.   
6.3.3 Personal Characteristics, Motivation and Whistleblowing Intentions 
Objective three of the study was to establish the mediating role of motivation on the 
relationship between personal characteristics and whistleblowing intention. Entrenched, in this 
objective, was the examination of the influence of personal characteristics on motivation. The 
study finds that conscientiousness has a positive and significant relationship with intrinsic 
motivation. The underlying factors of conscientiousness are self-disciplined; goal-oriented and 
a sense of social responsibility, which is found to affect the intrinsic motivation of individuals. 
 Furthermore, perceived organisational support and intrinsic motivation are found to be 
influenced by the level of professional scepticism of accountants. The level of self-esteem and 
working within an autonomous environment are the main professional scepticism dimension 
that drives intrinsic motivation. Likewise, individuals working within a controlled environment 
and lack self-esteem attention are diverted from satisfying essential vital human needs to 
pursuing extrinsic outcomes. 
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The study also finds that conscientiousness and professional scepticism have an indirect 
influence on whistleblowing intention through motivation. Thus, intrinsic motivation mediates 
the relationship between conscientiousness and whistleblowing intention while perceived 
organisational support and intrinsic motivation mediate the relationship between professional 
scepticism and whistleblowing intention. 
6.4 Conclusions of the Study 
6.4.1 Personal Characteristics and Whistleblowing Intentions 
The study concludes that the trait conscientiousness and professional scepticism are the key 
predictors of whistleblowing intentions among accountants in Ghana. While accountants who 
are extravert have higher whistleblowing intentions, neurotic accountants have minimum 
intentions to blow the whistle on wrongdoings. The study further concludes that accountants 
who are open to experience have positive intentions to report wrongdoing. Conversely, 
agreeable accountants have positive intentions toward whistleblowing. 
6.4.2 Motivation and Whistleblowing Intention 
The study concludes that perceived organisational support aimed at enhancing the well-being 
of employees and intrinsic motivation influences the intentions of accountants to positively 
blow the whistle on fraudulent acts. 
6.4.3 Personal Characteristics, Motivation and Whistleblowing Intentions 
The study concludes that conscientiousness has a significant positive influence on intrinsic 
motivation. Also, perceived organisational support and intrinsic motivation are influenced 
positively by the level of professional scepticism of accountants. Perceived organisational 
support, including consideration of employee goals and values, caring about employee’s 
general satisfaction, and making the employee’s job interesting, is a mechanism through which 
the whistleblowing intentions of accountants are influenced by the professional scepticism. 
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Also, accountants who possess the trait of conscientiousness have greater intentions to 
whistleblow due to how intrinsically motivated they are as a result of their personality.  
6.5 Implications of the Study 
The findings of this study contribute to policy, practitioners and accounting research. Firstly, 
the findings of the study could be used in designing whistleblowing training programs or 
incentives that are more effective in encouraging individuals to report wrongdoing. From the 
perspective of organisational support theory, valuing the contributions and well-being of 
employees stimulate them to practically get attached to their organisations as they have the 
feeling of being part of the organisations. Hence, such employees will be willing to defend and 
protect their organisations. The results suggest that educating the employees on the procedures 
of disclosing fraudulent acts, providing them with the appropriate disclosing channel and 
rewarding individuals who report wrongdoing will arouse other potential whistle blower’s 
interest. This could inform organisational policies regarding whistleblowing. 
 Also, by providing an understanding of the characteristics of individuals that encourage 
intentions to whistleblowing, organisations will be able to encourage the development of traits 
such as consciousness and professional scepticism among accountants and other employees to 
improve the practice of voluntarily reporting wrongdoings. Managers, directors, complaints-
recipients and other parties within the organisations are also able to appreciate the different 
personalities of individuals in handling issues on whistleblowing and make the process 
effective. 
Further, an organisation aiming at detecting, deterring and reducing fraud in their workplaces 
should actively search for individuals that possess personality traits connected with 
whistleblowing. Concerning this, the results from this study may be useful to develop screening 
procedures for identifying employees that portray individual characteristics associated with 
conscientiousness and a higher level of professional scepticism.  
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Accordingly, studies indicate that employees obtain psychological fulfilment that intrinsically 
stimulates them to increase their work performance when they are assigned to duties that enable 
them to work towards their higher-order goals – autonomy, relatedness and competence.  This 
implies that organisations should first understand the significant goals that matter to their 
employees and ensure that they assign those goals to the characteristics of their jobs to make 
the work more meaningful and intrinsically motivating to those employees. 
Also, the findings reveal that the trait conscientiousness and professional scepticism have a 
significant effect on motivation and organisational behaviour. This information is relevant to 
management teams as they continuously try to provide guidance in contemporary organisations 
in managing crucial organisational aspects regarding motivation. By knowing and 
understanding how personality trait and professional scepticism affect the motivation of 
workers, management can take a different approach to align the interests of personnel and the 
organisation together.  
Also, accounting and audit firms should be conscious of the significant impact that the firm’s 
organisational support will have on the relationship between employees’ professional 
scepticism and whistleblowing intentions. This implies that accountants’ professional 
scepticism may lead to the detection of fraud. However, their intention to engage in 
whistleblowing would be determined by the belief that corrective action would take place and 
support of management and co-workers which are expressed in organisational support. 
Regarding implications for accounting research, the study serves as a bridge between the 
literature on the influence of personality traits and professional scepticism on whistleblowing 
intention in the context of developing countries. Studies suggest that evaluating whistleblowing 
intentions from the individuals’ viewpoint is important, hitherto, few studies have considered 
it. This answers the call of several authors who have demanded an understanding of personal 
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characteristics, motivation and whistleblowing intentions from a variety of contexts (Gao & 
Blinks, 2017; Alleyne et al., 2017; Alleyne et al., 2015).  
The study again corroborates the linkage between personal characteristics and whistleblowing 
intention (Elias & Farag, 2015; Brink et al., 2015; Bjørkelo et al., 2015; Bjørkelo et al., 2010) 
and motivation and whistleblowing intention (Cho & Song, 2015). Although there is 
considerable literature in this area, the findings of this study complement existing literature, 
especially providing insights on accountants in developing countries regarding the subject 
matter.  
Furthermore, the study contributes to the existing literature by providing initial evidence on the 
mediating role of motivation on the relationship between conscientiousness and 
whistleblowing intention, and between professional scepticism and whistleblowing intentions. 
To the best of knowledge, this is the first study to do so in the whistleblowing literature. 
Advancing that personal characteristic can affect whistleblowing intentions through their 
influence on motivation is noble evidence.  
6.6 Recommendations of the Study 
The study makes recommendations to inform practitioners, policy and academia as follows: 
Relevant bodies in organisations should adopt pertinent approaches that view personnel as 
being of different attributes, and tailor motivation strategies that induce positive organisational 
behaviour. Also, different motivation approaches and policies should be adopted by the 
organisations to enable the marching of different motivation policies to different trait to 
improve the effectiveness of these policies. With this approach in practice, there is a high 
likelihood that there will be a success in human resources strategies and related policies 
implemented by these organisations. 
Encouraging whistleblowing is beside the point until individuals are aware of almost the factors 
that increase the probability that whistleblowing can be effective. Therefore, government 
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interventions targeted at enhancing whistleblowing among individuals should place more 
emphasis on education, training, and creating and sponsoring awareness programs among the 
main decision-makers of the accounting profession. Education and training will increase the 
knowledge about the potential benefits of whistleblowing, hence leading to successive 
intentions among individuals. The creating and sponsoring awareness programs will sensitise 
employees and various individuals about the importance of whistleblowing, thereby enabling 
them to have any other choice than become potential whistle-blowers. 
The findings of the study demonstrate that accountants will have higher intentions to report 
wrongdoings. However, they are unwilling to use the identified reporting channel. It is 
recommended that policy makers consider and endorse an anonymous reporting channel. There 
is evidence of increased whistleblowing when a potential reporter has been offered motivation 
to confide in the obscurity of the reporting mechanism (see Lowry et al., 2013), and anonymity 
has the capacity to enhance the effectiveness of wrongdoing reporting (see Kaplan & Schultz, 
2007; Robinson et al., 2012; Johansson & Carey, 2016; da Silva & de Sousa, 2017). Once 
individuals recognise that these options are available and they are feasible, that knowledge will 
aid them to choose between reporting fraudulent acts. 
This study, if not the first, is among the few studies to have explored the role of perceived 
organisational support and intrinsic motivation in mediating the relationship between 
professional scepticism and whistleblowing intentions as well as conscientiousness and 
whistleblowing intention. It is therefore recommended that future studies build on the 
conceptual framework of this study by examining the interrelationships among constructs of 
different theoretical frameworks, to establish the determinants of whistleblowing intention.  
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6.7 Limitations and Directions for Future Studies 
The researcher acknowledges the limitation of this study. The questionnaire data were collected 
at the same time as the busy period of the accountants, hence the relatively low rate of the 
return of the questionnaires. This could affect the generalisation of the study. 
Despite the contributions of this study to existing literature, there are still some research gaps 
which require future studies. The evidence for corporate misconducts is now almost 
indisputable, and hence, whistleblowing is inevitable. Vast research remains, however, in 
whether whistleblowing exists in service industries (banking, insurance and 
telecommunication), manufacturing industries, agro-processing industries etc. that abounds in 
contexts like Africa and other developing economies. Again, what other factors explain the 
whistleblowing phenomenon? What mediators may be found to deepen our understanding of 
the construct? Is it possible for whistleblowing to be structured into processes? For instance, is 
there a progression from whistleblowing intention to actual whistleblowing in our context as 
previous studies have indicated, and what are the differences between the intention and actual 
whistleblowing? Finally, what does whistleblowing begin to look like in the long-term? These 
questions remain unexplored which answers are required to enhance the understanding of 
whistleblowing in organisations. 
Also, this study employed a quantitative design and as such, could not gather in-depth 
knowledge as to why respondents provided specific responses about whistleblowing intentions, 
motivation, and professional scepticism and personality traits. Future studies may consider 
using a qualitative design, such as in-depth interview and case studies, to explore the 
whistleblowing phenomena under consideration. 
Furthermore, the study was cross-sectional, and as such, a longitudinal study concerning this 
study area can help establish the determinants of whistleblowing intentions over several 
periods. The sample for the study is drawn from private accountants, and that may have 
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accounted for the results that were obtained. Further studies could replicate the study using 
public accountants or make comparison studies by sampling both public and private 
accountants to gain a full understanding of accountants regarding whistleblowing practices.  
6.8 Chapter Summary 
This chapter concludes the study. It gives a summary of the findings and results of the study. 
Also, there is a general conclusion drawn on the findings and discussions. Several valuable 
implications and recommendations are also proposed for policy, practice and future 
researchers. 
 
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8 APPENDIX 
8.1 Appendix A: Questionnaire 
QUESTIONNAIRE 
This research is being conducted in partial fulfilment for an award of a Master of Philosophy 
in Accounting. The purpose of this study is to examine the effect the personal characteristics 
of professional accountants in Ghana have on their whistleblowing behaviour, and whether 
motivation can change their intentions to whistle blow. This research is conducted for purely 
academic purposes. All information provided will be treated confidential and anonymous and 
will only be used for the intended purpose of this study. Your sincere opinion is very much 
valued.  
The questionnaire comprises of five sections. Section A requests for your demographic 
information and Section B seek to measure your whistleblowing intentions. Section C is for 
information on your personality traits, Section D is to assess your professional scepticism level, 
and Section E is to determine your motivation for your intent to whistle blow. 
 
SECTION A- Demographic Information 
Please Tick [√] the appropriate box. 
1. What is your gender? 
[  ] Male    [  ] Female 
2. What is your age? 
[  ] < 25   [  ] 26-35  [  ] 36-45 [  ] 46-55  [  ] > 55 
3. How many years of working experience do you have? 
[  ] < 5  [  ] 5-10     [  ] 10-15 [  ] 15-20 [  ] > 20 
4. Kindly specify your professional qualification (tick all that applies) 
[  ] ICAG  [  ] ACCA      [  ] CIMA 
[  ] Others ………………………… ……………………………………………. 
5. What is the category of your firm according to the Institute of Chartered Accountants 
Ghana (ICAG) classification for the year 2018? 
[  ] A1    [  ] A    [  ] B1   [  ] B   [  ] C   [  ] D 
 
 
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SECTION B – Whistle Blowing Intention 
Whistleblowing blowing intention constitutes the propensity of you deciding to reveal 
wrongdoing under certain conditions. Kindly indicate your level of agreement or disagreement 
to the statement below on the scale 1-7 (1= Strongly Disagree; 7= Strongly Agree). 
Strongly Disagree Somewhat Neutral Somewhat Agree Strongly 
Disagree Agree Agree 
1 2 3 4 5 6 7 
 Whistleblowing Intention 1 2 3 4 5 6 7 
I will report fraudulent activity to the appropriate persons 
WBI1        
within my organisation. 
I will report the wrongful conduct to the appropriate 
WBI2        
authorities outside of the organisation. 
I will report the wrongdoing, and I would give any 
WBI3        
information about myself. 
WBI4* I intend to report fraudulent accounting activity.        
WBI5* I will report the fraudulent accounting activity.        
WBI6 I am willing to report fraudulent accounting activity.        
WBI7* I plan to report fraudulent accounting activity.         
My reporting fraudulent accounting activity will make me 
WBI8        
a better professional accountant. 
As a professional accountant, I think it is my responsibility 
WBI9        
to report fraudulent accounting activity. 
 
SECTION C - Personality Traits 
Personality is a set of dominant characteristics that influence reactions to various behaviours. 
The following are phrases describing person characteristics. Please use the rating scale 1-7 
(1=Very Inaccurate -7=Very Accurate) below to illustrate how accurately each statement 
describes you.  
 
 
 
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Very Inaccurate Somewhat Neutral Somewhat Accurate Very 
Inaccurate Inaccurate Accurate Accurate 
1 2 3 4 5 6 7 
 
  1 2 3 4 5 6 7 
PE1 I bring liveliness to every gathering.        
PE2* I do not talk a lot.        
PE3 I talk to a lot of different people at parties.        
PE4* I keep in the background.        
PC1 I get chores done right away.        
PC2* I often forget to put things back in their proper place.        
PC3 I like order.        
PC4* I make a mess of things.        
PN1 I have frequent mood swings.        
PN2* I am relaxed most of the times        
PN3 I get upset easily        
PN4* I seldom feel depressed        
PA1 I sympathise with others’ feelings.        
PA2* I am not interested in other people’s problems.        
PA3 I feel the emotions of others        
PA4* I am not interested in others.        
PO1 I have a vivid imagination.        
PO2* I am not interested in abstract ideas        
PO3* I have difficulty understanding abstract ideas        
PO4* Do not have a good imagination        
 
SECTION D - Professional Scepticism 
Professional Scepticism is an attitude of a questioning mind and the critical assessment of 
information. Please indicate the degree of your agreement or disagreement with each statement 
by filling in the box on your answer sheet on a scale 1 – 7 (1 = Strongly Disagree, 7 = Strongly 
Agree) 
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Strongly Disagree Somewhat Neutral Somewhat Agree Strongly 
Disagree Agree Agree 
1 2 3 4 5 6 7 
 
  1 2 3 4 5 6 7 
QM1 My friends tell me that I usually question things I see or hear.        
QM2 I frequently question the things I see or hear.        
QM3 I often reject statements unless I have proof that they are true.        
SJ1 I take my time when making decisions.        
I do not like to decide until I have looked at all the ready 
SJ2        
information available. 
SJ3 I dislike having to make decisions quickly.        
I like to ensure that I have considered the most available 
SJ4        
information before deciding. 
SJ5 I wait to decide on issues until I can get more information.        
SK1 I relish learning.        
SK2 I think that learning is exciting.        
SK3 Discovering new information is fun.        
SK4 I like searching for knowledge.        
SK5 The prospect of learning excites me.        
SK6 I enjoy trying to determine if what I read or hear is true.        
IU1 I like to understand the reason for other people’s behaviour.        
I am interested in what causes people to behave the way that 
IU2        
they do. 
The actions people take and the reasons for those actions are 
IU3        
fascinating. 
IU4 I seldom consider why people behave in a certain way.         
IU5* Other people’s behaviour does not interest me.        
AU1* I tend to accept what other people tell me immediately.        
AU2* I usually accept things I see, read, or hear at face value.         
I often accept other people’s explanations without further 
AU3*        
thought 
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AU4* It is easy to for other people to convince me.        
AU5* Most often I agree with what others in my group think.        
AU6 I usually notice inconsistencies in explanations.        
SE1 I have confidence in myself.        
SE2 I do not feel sure of myself.        
SE3 I am self-assured.        
SE4 I am confident in my abilities.        
SE5 I feel good about myself.        
 
SECTION E - Motivation 
Motivation refers to the motives that will cause you as an individual to blow the whistle. Please 
indicate the degree of your agreement or disagreement with each statement by filling in the box 
on your answer sheet that best represents your point of view about your organisation using the 
scale 1-7 (1= Strongly Disagree; 7= Strongly Agree). 
Strongly Disagree Somewhat Neutral Somewhat Agree Strongly 
Disagree Agree Agree 
1 2 3 4 5 6 7 
 
 Perceived Organisational Support  1 2 3 4 5 6 7 
POS1 My organisation values my contribution to its well-being.        
POS2 If my organisation could hire someone to replace me at a        
lower salary, it would do so. 
POS3* My organisation fails to appreciate any extra effort from        
me.  
POS4 My organisation strongly considers my goals and values.        
POS5* My organisation would ignore any complaint from me.         
POS6* My organisation disregards my best interests when it makes        
decisions that affect me. 
POS7 Help is available from my organisation when I have a        
problem. 
POS8 My organisation is willing to extend itself in order to help        
me perform my job to the best of my ability. 
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POS9* Even if I did the best job possible, my organisation would        
fail to notice.  
POS10 My organisation is willing to help me when I need a special        
favour. 
POS11 My organisation cares about my general satisfaction at        
work. 
POS12* If given the opportunity, my organisation would take        
advantage of me.  
POS13* My organisation shows very little concern for me.         
POS14 My organisation cares about my opinions.        
POS15 My organisation takes pride in my accomplishments at        
work. 
POS16 My organisation tries to make my job as interesting as        
possible. 
 Intrinsic Motivation 1 2 3 4 5 6 7 
IMI1 I enjoy learning about ethical issues.        
IMI2 I feel good when I solve complex ethical issues.        
Whistleblowing will provide me with opportunities for        
IMI3 
increasing my analytical skills. 
IMI4 Curiosity is the driving force behind much of what I do.        
I want to find out how good I really can be when I encounter        
IMI5 
ethical situations. 
I will enjoy the challenges that whistleblowing will provide        
IMI6 
me. 
No matter what the outcome of blowing the whistle, I am        
IMI7 
satisfied if I feel I gained a new experience. 
 
Thank you for your co-operation 
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8.2 Appendix B: KMO and Bartlett’s Test 
KMO and Bartlett's Test 
Kaiser-Meyer-Olkin Measure of Sampling Adequacy. .86 
Approx. Chi-Square 9363.64 
Bartlett's Test of Sphericity Df 1711 
Sig. .000 
Source: Field Data (2019) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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8.3 Appendix C: Direct relationships between constructs 
 
 
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