The Effect of the Quality of Audit Committee and Cash Incentives on the Intention of accountants and internal auditors to Whistle-Blow the Financial Wrongdoings: An Experimental Study

Yousef, Ayman Yousef Mahmoud

doi:10.21608/aljalexu.2020.105994

The Effect of the Quality of Audit Committee and Cash Incentives on the Intention of accountants and internal auditors to Whistle-Blow the Financial Wrongdoings: An Experimental Study

Document Type : Original Article

Author

Ayman Yousef Mahmoud Yousef

Accounting department Commerce College Damnhour University

10.21608/aljalexu.2020.105994

Abstract

This research investigates the effect of the quality of the audit committee, and cash incentives, on the Intention of Whistle-Blowing the Financial Wrongdoings, in the context of gender and managerial level as moderators variables in the Egypt's business environment. This research basis on an experimental design, Using a sample of (416) observations, Participants were (104) accountants and internal auditors, and the experimental design was carried out through fundamental and additional analysis. The results of the fundamental analysis reveal that the quality of the audit committee and cash incentives positively affects the Whistle-Blowing Intention. And the joint effect of the quality of the audit committee and cash incentives on Whistle-Blowing Intention also supported. And I find evidence support the interaction effect of gender, that the quality of the audit committee and cash incentives increases the Whistle-Blowing Intention in males greater than females, while i did not find evidence on the interactive effect of the managerial level. The additional analysis results support the main effect of gender on Whistle-Blowing Intention, but did not find evidence on the main effect of managerial level or the joint effect of gender and managerial level on the Whistle-Blowing Intention in Egypt's business environment.

Keywords