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The purpose of this paper is to investigate the whistleblowing intentions of external auditors and the factors that influence their intentions.

Using the survey methodology, data was collected from 339 external auditors from licensed private audit firms. The partial least squares structural equation modelling technique was used to analyse the data.

The results indicate that external auditors have a greater propensity to blow the whistle on wrongdoings and they prefer to report wrongdoings using internal channels than external channels. The study further found uncertainty avoidance, masculinity and long-term orientation to be good predictors of whistleblowing intentions.

The findings have practical implications for human resource practitioners who seek to foster job synergy and encourage the reporting of wrongdoings. Also, it has useful implications for policymakers who seek to enhance whistleblowing activities.

Theoretically, this study is among the first to provide empirical support for the applicability of Hofstede’s cultural dimensions theory at the individual level within the whistleblowing discourse from an African perspective.

This study aims to investigate the intentions of a section of Ghanaian university students towards whistleblowing and the factors that predict such intentions.

This study used the survey method of research, and data was gathered through the use of questionnaires. A total of 524 accounting students from the University of Ghana Business School participated in the survey. The structural equation modelling technique was used to analyse the data.

The findings of this study show that the sampled students have greater intentions to report wrongdoings when detected and that majority of the students would prefer to use internal mechanisms for reporting purposes than using external means. Further, the study found students’ attitude towards whistleblowing and subjective norm to be key predictors of internal whistleblowing intentions whereas perceived behavioural control was found to have a positive influence on the intention to blow the whistle externally.

Findings of this study have implications for policymakers who have a keen interest in enhancing whistleblowing activities and whistleblower protection.

This study provides some insights into the whistleblowing intentions of students. An understanding of the views of students towards whistleblowing and the factors driving their intentions should be useful to organisations that may use these students upon graduation.