Whistleblowing intentions among external auditors: a study on ethical judgement, locus of control and personal characteristics

Syahrul Ahmar Ahmad, Fatin Nabiha Mohd Taha, Rahimah Mohamed Yunos and Zuraidah Sanusi

International Journal of Business and Emerging Markets, 2021, vol. 13, issue 3, 286-307

Abstract: Although the issue of whistleblowing and what it uncovers are now much more prominent, not many studies have investigated the concerns about external auditors' whistleblowing intentions. Despite extensive research being done to understand the nature of whistleblowing behaviour around the world, only minimal research has been on this topic for Malaysia. A mail survey was conducted to examine selected individual (ethical judgement and locus of control) and personal characteristics (age, gender and job level) that could trigger Malaysian external auditors' whistleblowing intention. Multiple regression results indicated that only ethical judgement and job level were significantly related to whistleblowing intentions by these external auditors. Generally, this study fills to some extent the gap in the literature to further understand the impact of the variables on external auditors' whistleblowing intentions in Malaysia. Furthermore, this current study will aid researchers to understand better and be more aware of external auditors' whistleblowing behaviour.

Keywords: whistleblowing; ethics; external auditors; vignettes. (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbema:v:13:y:2021:i:3:p:286-307

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