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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.

Ethical decisions are generally based on the intensity of the moral issue at stake. While moral intensity has been studied variously, little is known about the link between individual cultural 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.

Data was gathered from 308 tertiary students at a large public university in Ghana by means of self-administered questionnaires. The partial least square-structural equation modelling technique was used to test for the hypothesised relationships in this study.

The analysis reveals that moral intensity significantly predicts the ethical judgement of individuals. Further, the authors find a significant positive relationship between indulgence, self-restraint, power distance, uncertainty avoidance and masculinity-femininity and moral intensity.

Knowledge on the implications of cultural orientations on moral issues provides educators and trainers the basis for designing and implementing strategies that can help improve the ethical judgement of individuals.

The study introduces a new perspective to the moral intensity literature by highlighting the unique role of individuals’ cultural orientation in ethical decision-making.