Table 3.

Measurement model assessment of diamond elements

Indicator/item	Code	PCA	Mean	SD	FL	AVE	α	ρA
(A) Pressure (PRS)						0.592	0.768	0.778
Social pressure to do the right thing	PRS1	0.784	5.357	1.062	0.792
My sense of moral obligation to report wrongdoing	PRS2	0.809	5.348	1.070	0.821
My religion leading me to do the right thing	PRS3	0.809	4.899	1.294	0.795
My sense of duty to report wrongdoing	PRS4	0.667	4.734	1.504	0.660
(B) Financial Incentive (FNI)						0.825	0.789	0.795
Standing to gain financially by reporting wrongdoing	FNI1	0.909	4.686	1.436	0.898
Standing to gain in reputation by reporting wrongdoing	FNI2	0.909	4.720	1.146	0.919
(C) Opportunity (OPR)						0.734	0.879	0.879
The firm hinders (or ignores) reporting	OPR1	0.857	5.092	1.128	0.860
Difficulties faced in the process of internal reporting	OPR2	0.875	4.754	1.225	0.872
Internal reporting is likely to be ineffective in ending the wrongdoing	OPR3	0.862	4.710	1.213	0.860
Potential for retaliation by the firm	OPR4	0.833	5.159	1.292	0.836
(D) Rationalization (RNL)						0.672	0.878	0.878
Helping the victims of the situation	RNL1	0.831	5.512	1.150	0.829
Helping someone else by disclosing wrongdoing	RNL2	0.873	5.343	1.217	0.862
Did not consider whether the action was right or wrong at the time	RNL3	0.774	4.744	1.437	0.783
Did not consider the consequences of this action	RNL4	0.813	4.976	1.181	0.814
Did not think this action was so bad	RNL5	0.806	5.498	1.137	0.809
(E) Capability (CPB)						0.675	0.879	0.881
Being in a good position to speak out	CPB1	0.749	4.802	1.131	0.754
Having the confidence to disclose it	CPB2	0.848	4.981	1.333	0.844
Having the relevant technological skills	CPB3	0.817	5.174	1.393	0.813
Mental ability to think effectively about speaking out	CPB4	0.846	4.952	1.487	0.845
Immunity to retaliation	CPB5	0.842	5.213	1.245	0.847

PCA principal component analysis, FL factor loading, SD standard deviation, AVE average variance extracted, α Cronbach’s Alpha, ρ_A Dijkstra–Henseler’s rho_A