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JOURNAL OF ACCOUNTING AND FINANCE
The Role of Organizational Justice as a Predictor of Intent to
Comply with Internal Disclosure Policies
Author(s): Randall Young
Citation: Randall Young, (2013) "The Role of Organizational Justice as a Predictor of Intent to Comply with Internal Disclosure Policies," Journal of Accounting and Finance, Vol. 13, Iss. 6, pp. 29 - 44
Article Type: Research paper
Publisher: North American Business Press
Abstract:
Drawing on organizational justice theories and the theory of planned behavior, this study investigates
factors likely to impact the employee’s intention to comply with internal disclosure policies, also called
whistle-blower policies. The theoretical model is tested using data collected, using a survey instrument,
from 96 graduate students. The findings suggests that the overriding factor impacting the employee’s
attitude toward internal disclosure policies is their concerns about potential negative consequences they
may experience if they report and that perceptions of fairness does not appear to decrease the employee’s
concerns. The implications of the results of this study are discussed.
