Factors Affecting Whistleblowing Intentions of Accounting Students’

DOI

10.2991/aebmr.k.220702.012How to use a DOI?

Keywords

whistleblowing; attitudes; subjective norms; perceptions of behavioral control; rewards

Abstract

Universities are expected to be able to produce reliable, professionals, both scientifically, morally, and ethically. An interesting phenomenon is many students’ only focus on getting high score, and the issue of honesty is no longer important. This is the cause of several academic fraud practices. Academic fraud can be reduced by implementing a whistleblowing system. The factors that influence it are Theory of Planned Behavior (subjective norms, attitudes and perceptions of behavioral control) and rewards. This study aims to determine the effect of perceptions of behavioral control, subjective norms, attitudes, and reward of the intention to whistleblowing for accounting students’. The results showed that attitudes, subjective norms and perceptions of control on behavior had a significant positive effect on the intention to do whistleblowing. While the award does not affect the intention to do whistleblowing.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article distributed under the CC BY-NC 4.0 license.

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TY  - CONF
AU  - Dewi Pebriyani
AU  - Dovi Septiari
PY  - 2022
DA  - 2022/07/21
TI  - Factors Affecting Whistleblowing Intentions of Accounting Students’
BT  - Proceedings of the Eighth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-8 2021)
PB  - Atlantis Press
SP  - 77
EP  - 80
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220702.012
DO  - 10.2991/aebmr.k.220702.012
ID  - Pebriyani2022
ER  -