The Effect of Internal Auditors' Intention to Whistleblow Unethical Behaviors on Their Judgment and Decision Making Considering the Moderating Role of Organizational Factors

Although whistleblowing unethical behavior and wrongdoing in organizations offers numerous benefits, internal auditors may choose to remain silent despite having a sufficient intention to report such behavior. Consequently, examining the factors influencing internal auditors’ intention and final decision to whistleblow unethical behavior has become increasingly important. The purpose of this research is to investigate the effect of internal auditors’ intention to whistleblow unethical behavior on their judgment and decision-making in the context of whistleblowing, as well as to explore the influence of organizational factors such as organizational commitment and organizational culture on this relationship. In terms of its objective, this research is applied; in terms of data collection, it is a survey and field study; and in terms of analysis, it is a descriptive-correlational study. The study population consisted of all certified public accountants with internal audit experience. Using Cochran’s formula, a sample size of 385 individuals was determined. After distributing and collecting questionnaires both online and in person, 185 responses were analyzed. The research was conducted throughout 2023 and 2024, with its subject domain focused on audit studies. The structural equation modeling (SEM) method and PLS software were utilized to analyze the data and test the research hypotheses. The findings revealed that internal auditors’ intention to whistleblow unethical behavior has a positive and significant effect on their judgment and decision-making in the context of whistleblowing. However, the moderating effects of organizational commitment and organizational culture on the relationship between internal auditors’ motivation to disclose unethical behavior and their judgment and decision-making in this area were not supported.