... orientations and the importance attached to the characteristics of a moral issue. The purpose of this study is to examine the effect of moral intensity on ethical judgement while evaluating the relationship between an individual’s cultural orientation and moral intensity. Design/methodology/approach Data...

... ; Park and Blenkinsopp, 2009 ; Near and Miceli, 1995). Whistleblowing intentions Wrongdoing External auditors Hofstede’s cultural dimensions theory Cultural orientation Structural equation modelling Across the globe, most people encounter different forms of wrongdoing in their daily...

...Jonatas Dutra Sallaberry; Isabel Martinez-Conesa; Leonardo Flach; Edicreia Andrade dos Santos Purpose This study aims to analyze the relationships between cultural orientation and normative knowledge, in a direct and moderate way, on the whistleblowing intentions of accountants from Hispanic...