1. Ahmad Buniamin, M. A., and M. F. Mohd Mahali. 2015. Ethical reasoning as contextual predictor of whistle-blowing intention. Journal of Administrative Science ,12(1): 35-46.
2. Ahmad, S. A., M. Smith., Z. Ismail., and R. M. Yunos. 2012. Internal Whistle-blowing Intentions: A Study Demographic and Individual Factors. Journal of Modern Accounting and Auditing 8(11): 1632-1645.
3. Alleyne, P., M. Hudaib,. and R. Pike. 2013. Towards a conceptual model of whistle-blowing intentions among external auditors. The British Accounting Review, 45(1): 10-23.
4. Bednar, D. E., and T. D. Fisher. 2003. Peer referencing in adolescent decision making as a function of perceived parenting style', Adolescence, 38(152).
5. Bock, T. 2001. Ethical Judgement.
6. Brennan, N., and J. Kelly. 2007 .A study of whistleblowing among trainee auditors. The British Accounting Review, 39(1): 61-87.
7. Butterfield, K. D., L. K. Trevin., and G. R. Weaver .2000 .Moral awareness in business organizations: Influences of issue-related and social context factors. Human relations, 53(7): 981-1018.
8. Chiu, R. K .2003 .Ethical judgment and whistleblowing intention: Examining the moderating role of locus of control. Journal of Business Ethics, 43: 65-74.
9. Clements, L. H., and T. Shawver. 2011 .Moral intensity and intentions of accounting professionals to whistleblow internally. Journal of Forensic Studies in Accounting and Business, 3(1): 67-82.
10. Cohen, J. 1992. A power primer. Psychological bulletin, 112(1), 155.
11. Dalton, D., and R. R. Radtke. 2013. The joint effects of Machiavellianism and ethical environment on whistle-blowing. Journal of business ethics, 117(1): 153-172.
12. Dworkin, T. M., and M. S. Baucus. 1998 .Internal vs. external whistle-blowers: a comparison of whistle-blowering processes, Journal of Business Ethics 17(12): 1281-1298.
13. Ferrel, O.C., L.G. Gresham., and J. Fraedrich. 1989. A Synthesis of Ethical Decision Models for Marketing, Journal of Macro-Marketing, 9, Fall: 55-63.
14. Ferrell, O. C., and L. G. Gresham. 1985 .A contingency framework for understanding ethical decision making in marketing. Journal of Marketing, 49: 87-96.
15. Fuller, L. R., and T. J. Shawver. 2020. Will Cognitive Style Impact Whistleblowing Intentions?. In Research on Professional Responsibility and Ethics in Accounting. Emerald Publishing Limited.
16. Gökçe, A. T .2013 . Teachers’ value orientations as determinants of preference for external and anonymous whistleblowing". International Journal of Humanities and Social Science, 3(4):163-173.
17. Haines, R., M. D. Street., and D. Haines. 2008 .The influence of perceived importance of an ethical issue on moral judgment, moral obligation, and moral intent. Journal of Business Ethics, 81(2): 387-399.
18. Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. 2013. A primer on partial least squares structural equation modeling (PLS-SEM). Sage Publications..
19. Hanjani, A., A. Purwanto., and , R. K. A. Kusumadewi. 2018. The Impact of Ethical Judgment, Locus of Control, and Organizational Commitments to Whistleblowing. Journal of Auditing, Finance, and Forensic Accounting 6(2): 97-104
20. Holm, K., P. Nokelainen., and K. Tirri. 2011. Intercultural and interreligious sensitivity scales, In Measuring multiple intelligences and moral sensitivities in education, Brill Sense: 101-120.
21. Jones, J., D. W Massey., and L. Thorne. 2003 .Auditors'ethical Reasoning: Insights From Past Research And Implications for The Future. Journal Of Accounting Literature: 22-45.
22. Jones, T .1991 .Ethical decision making by individuals in organizations: An issue-contingent model. Academy of Management Review, 16(2):366-395.
23. Jubb, P. 1999. Whistle-blowing: a restrictive definition and interpretation. Journal of Business Ethics, 12(1): 77-94.
24. Jubb, P. 2000. Auditors as whistle-blowers, International Journal of Auditing, vol. 4:153-167.
25. Kaplan, S. E., and J. J. Schultz. 2007. Intentions to report questionable acts: An examination of the influence of anonymous reporting channel, internal audit quality, and setting, Journal of Business Ethics, 71(2): PP. 109-124.
26. Kohlberg, L .1984 .Essays on moral development. The psychology of moral development.
27. Latan, H., C. J. C. Jabbour., and A. B. L. de Sousa Jabbour. 2017. Ethical awareness, ethical judgment, and whistleblowing: A moderated mediation analysis. In Partial Least Squares Path Modeling, Springer, Cham: 311-337.
28. Lind, G .1985 .Growth and regression in moral-cognitive development. Harding.
29. Lind, G .2000 .Review and appraisal of the moral judgment test (MJT). University of Konstanz.http://www.unikonstanz.de/ag-moral/pdf/Lind-2000_MJT-Review-and-Appraisal.pdf
30. Liyanarachchi, G., & Newdick, C. 2009. The impact of moral reasoning and retaliation on whistle-blowing: New Zealand evidence. Journal of Business Ethics, 89(1): 37-57
31. Mesmer-Magnus, J. R., C. and Viswesvaran .2005 .Whistleblowing in organizations: An examination of correlates of whistleblowing intentions, actions, and retaliation. Journal of Business Ethics, 62:277-297.
32. Miceli, M. P., and J. P. Near. 1984 .The relationships among beliefs, organizational position, and whistle-blowing status: A discriminant analysis. Academy of Management Journal, 27: 687-705.
33. Miceli, M. P., and J. P. Near. 1985 .Characteristics of organizational climate and perceived wrongdoing associated with whistle- blowing decisions. Personnel Psychology, 38: 525-545.
34. Miceli, M. P., and J. P. Near. 1988 .Individual and situational correlates of whistleblowing. Personnel Psychology, 41 :267-281.
35. Miceli, M. P., and J. P. Near., and T. M. Dworkin. 2008. Whistle-blowing in organizations. Psychology Press.
36. Morris, D .2004. Defining a moral problem in business ethics. Journal of Business Ethics, 49(4): 347-357.
37. Near, J. P., T. M. Dworkin., and M. P. Miceli. 1993. Explaining the whistle-blowing process: Suggestion from power theory and justice theory. Organization Science, 4(3): 393-411.
38. Near, J. P., and M. P. Miceli. 1985. Organizational dissidence: The case of whistleblowing. Journal of Business Ethics, 4(1): 1-16.
39. Near, J. P., and M. P. Miceli. 1996. Whistle-blowing: Myth and reality. Journal of Management, 22(3): 507-526.
40. Nejad Toolami, B., Rahnamay Roodposhti, F., Nikoomaram, H., Banimahd, B., Vakilifard, H. 2019. The Survey of Whistleblowing Intentions for Accounting Frauds Based on Demographic Individual Differences among Accounting Staff. International Journal of Finance & Managerial Accounting, 4(14): 1-13.
41. Neuman, L 2006. Social Research Methods: Quantitative and Qualitative Approaches, Third Edition. London: Allyn and Bacon.
42. Ponemon, L. A .1994. Comment: Whistle-blowing as an internal control mechanism: Individual and organizational considerations. Auditing: A Journal of Practice and Theory,13(2): 118-130.
43. Radcliffe, D. M. 2011. Training ethical decision makers.
44. Reidenbach, R. E., and D. P. Robin. 1990. Toward the development of a multidimensional scale for improving evaluations of business ethics. Journal of business ethics, 9(8): 639-653.
45. Rest, J. R .1986 .Moral development: Advances in research and theory. New York: Praeger.
46. Robin, D. P., R. E. Reidenbach., and P. J. Forrest .1996. The perceived importance of an ethical issue as an influence on the ethical decision-making of ad managers. Journal of Business Research, 35: 17-28.
47. Sharif, Z .2015. Intention Towards Whistle-Blowing Among Internal Auditors in the U.K. Doctoral thesis, University of Huddersfield.
48. Shawver, T. J. 2011. The effects of moral intensity on whistleblowing behaviors of accounting professionals. Journal of Forensic and Investigative Accounting, 3(2): 162-190.
49. Shawver, T. J., L. H. Clements., and J. T. Sennetti. 2015. How does moral intensity impact the moral judgments and whistleblowing intentions of professional accountants?. Research on Professional Responsibility and Ethics in Accounting, 19: 27-60.
50. Shawver, T. J., and T. A. Shawver. 2018. The impact of moral reasoning on whistleblowing intentions. In Research on professional responsibility and ethics in accounting, Emerald Publishing Limited.
51. Shawver, T. J., and W. F. Miller. 2017. Moral intensity revisited: Measuring the benefit of accounting ethics interventions. Journal of Business Ethics, 141: 587-603.
52. Singhapakdi, A., S. J. Vitell., and K. L. Kraft. 1996. Moral intensity and ethical decisionmaking of marketing professionals. Journal of Business Research, 36(3): 245-255.
53. Sweeney, B., and F. Costello .2009. Moral intensity and ethical decision-making: An empirical examination of undergraduate accounting and business students. Accounting Education, 18(1): 75-97.
54. Valentine, S., and L. Godkin. 2019. Moral intensity, ethical decision making, and whistleblowing intention. Journal of Business Research, 98: 277-288.
55. Wong, K. K. K. 2016. Mediation analysis, categorical moderation analysis, and higher-order constructs modeling in Partial Least Squares Structural Equation Modeling (PLS-SEM): A B2B Example using SmartPLS. Marketing Bulletin, 26.
56. Xu, Y., and D. E. Ziegenfuss. 2008. Reward systems, moral reasoning, and internal auditors’ reporting wrongdoing. Journal of Business and Psychology 22(4): 323-331
57. Xu, Z. X., and H. K. Ma. 2015. Does honesty result from moral will or moral grace? Why moral identity matters. Journal of Business Ethics, 127(2): 371-384.
58. Zhang, J., R. Chiu., and L. Wei .2009. Decision-making process of internal whistleblowing behavior in China: Empirical evidence and implications. Journal of Business Ethics 88(1): 25-41.