Whistleblowing and Deviant Behaviour among Professional Accountants in Nigeria

Abstract

This study aimed at determining the moderating influence of trust and fear of retaliation on the effect of whistleblowing and whistleblowing propensity on interpersonal and organizational deviance. The population of the study comprised of all the 935 Professional accountants in Nigeria; and with a census sampling technique. A structured questionnaire served as the instrument for data collection, while both construct validity and internal reliability were established. Hypotheses were tested at a 0.05 level of significance. Results: no statistically significant effect of whistleblowing propensity on organizational deviance (β1WBP = -0.5351, P >
0.05) and interpersonal deviance (β2WBP = -0.4376, P > 0.05); a statistically significant negative effect of whistleblowing on organizational deviance (β1WB = -13.6456, P < 0.05) and interpersonal deviance (β2WB = -5.8787, P < 0.1); no moderating influence of trust on the effect of whistleblowing propensity on organizational deviance (β1WBPxTRST = -0.0044, P > 0.05) and interpersonal deviance (β2WBPxTRST = -0.0151, P > 0.05; a positive moderating influence of trust on the effect of whistleblowing on organizational deviance (β1WBxTRST = 0.5013, P < 0.05) and interpersonal deviance (β2WBxTRST = 0.0874, P > 0.05); a moderating influence of fear of retaliation on the effect of whistleblowing propensity on organizational deviance (β1WBPxFOR = 0.0378, P < 0.1 and on interpersonal deviance (β2WBPxFOR = -0.0018, P > 0.05); no moderating influence of fear of retaliation on the effect of whistleblowing on organizational deviance (β1WBxFOR = 0.0696, P > 0.05 and on interpersonal deviance (β2WBxFOR = 0.3209, P < 0.05). Efforts should be made to trace the roots of deviant behaviours as some of them may be caused by deep-rooted or hidden issues which employees may not easily report because of fear of retaliation.