Towards a conceptual model of whistle-blowing intentions among external auditors

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Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis (2017, background): “However, few studies use the auditor as a sample (Curtis and Taylor 2009; Latan et al. 2016; Culiberg and Mihelic 2016; Alleyne et al. 2013).”
Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects (2016, methodology): “…results available from Indonesia on whistleblowing in the context of accounting, this study provides initial evidence of the importance of individual and organizational factors in support of whistleblowing intentions on public accountants (Alleyne et al. 2013; Mesmer-Magnus and Viswesvaran 2005).”