Validating the model of predictors of academic self-handicapping behavior

The main aim of the present study is to validate the model of predictors of self-handicapping behavior (POASH) on the data derived from undergraduate students in an ongoing co-curriculum compulsory course. The study adapted and extended the original theory of reciprocal interaction of emotion, cognition and behavior by adding self-handicapping behavior component. In so doing, this study assessed the direct and indirect effects of emotion, cognition and behavior via student engagement on self-handicapping behavior. The second purpose of the study is to evaluate gender and nationality status invariants of the causal structure of POASH. This cross-validation procedure determined whether gender and nationality status moderated the causal structure of the model, and thus the generality of POASH. The data was collected from two self-reported questionnaires administered to 790 undergraduates of an International Islamic University in Malaysia. A confirmatory three-step approach theory testing and development using Maximum Likelihood method was applied. The results of structured equation modeling supported the adequacy of POASH and the causal structure of POASH proved to be applicable to both genders and nationality statuses

Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis

This study aims to examine the ethical decision-making (EDM) model proposed by Schwartz (J Bus Ethics, doi:10.1007/s10551-015-2886-8,2016), where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness (EAW) and ethical judgment (EJW) as well as there is a mediation–moderation due to emotion (EMT) and perceived moral intensity (PMI) of auditors. Data were collected using an online surveywith 162 external auditors who worked on audit firms in Indonesia as well as 173 internal auditors working in the manufacturing and financial services. The result of multigroup analysis shows that emotion (EMT) can mediate the relationship between EAW and EJW. The nature of this relationship is more complex and then tested by adding moderating variables using consistent partial least squares approach. We found that EMT and PMI can improve the relationship between ethical judgments and whistleblowing intentions. These findings indicate that internal auditors are more likely to blow the whistle than external auditors; and reporting wrongdoing internally and anonymously are the preferred way of professional accountants to blow the whistle in Indonesia