Finally, this study focused on individual factors leading to
compliance or noncompliance, but future research might
investigate the impact of organizational factors such as
organizational sanctions (e.g., losing customers, facing
litigation, incurring financial detriments) or rewards (e.g.,
increasing trustworthiness, reputation, and good image) on an
employee’s attitude toward compliance. Another extension
of the research along this line can incorporate both individual
factors and institutional factors to explain compliance inten-
tion and to study the relative importance of those factors in
shaping an employee’s intention to comply with the ISP.