Boyle, JamesAlhamrani, Manal A2026-02-032025https://hdl.handle.net/20.500.14154/78071This research investigates how whistleblowing intentions among financial professionals are influenced by two factors: interpersonal proximity to the potential wrongdoer and the robustness of organizational internal controls. Through a 2×2 experimental methodology, I manipulated both employee closeness (close vs. not close) and internal control strength (strong vs. weak) to assess their individual and combined effects on reporting intentions. My findings revealed unexpected patterns that challenge established theoretical frameworks. Despite predictions based on construal level theory and social identity theory suggesting that interpersonal closeness would inhibit whistleblowing, my analysis found no significant relationship between relational proximity and reporting intentions. This result points to a more nuanced interplay of competing relational forces than previously recognized in literature. Conversely, my data strongly supported the influence of internal control systems, with robust controls significantly enhancing whistleblowing intentions. This finding aligns with accountability theory and highlights the fundamental importance of organizational governance structures in fostering ethical reporting behavior. The anticipated interaction between relational factors and control systems did not materialize, suggesting these mechanisms operate through independent pathways rather than in combination.123en-USInternal controlFinancial Professionals ClosenessWhistleblower intentThesis