Future Research Directions on Whistleblowing in Accounting: An Extended Theory of Planned Behavior Framework

Meita Larasati ()
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Meita Larasati: Universiti Utara Malaysia, Malaysia Author-2-Name: Zakiyah Sharif Author-2-Workplace-Name: Universiti Utara Malaysia, Malaysia Author-3-Name: RamAl Jaffri Saad Author-3-Workplace-Name: Universiti Utara Malaysia, Malaysia Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:

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Abstract: " Objective - This research reviews and synthesizes accounting literature on whistleblowing within the Theory of Planned Behavior (TPB) framework, with a particular focus on its extensions, and aims to provide guidelines for future research in accounting. Methodology/Technique - First, the study systematically maps the regional distribution of prior research, identifies geographic contexts explored in whistleblowing studies in accounting, and highlights opportunities for future research in underrepresented regions. Second, it classifies and analyzes the types of respondents used in existing studies, providing insights into the most frequently examined groups and suggesting potential respondent categories to advance whistleblowing research in the accounting domain. Third, it examines the methodological and contextual characteristics of the literature, including research designs, instrumentation approaches, and analytical techniques, while identifying methodological gaps and directions for future development in research design, instrument construction, and data analysis. Fourth, the review explores the empirical focus of prior studies by mapping the types of misconduct investigated and assessing the role of different whistleblowing channels, alongside recommendations for future research on underexplored misconduct types and reporting mechanisms. Finally, the study analyzes the additional constructs integrated into the TPB framework within whistleblowing research. Findings - Identifying geographic contexts that have been explored within whistleblowing studies in accounting and highlighting opportunities for future research across underrepresented regions; providing insights into the most frequently examined groups and suggesting potential respondent categories suitable for advancing whistleblowing research in the accounting domain; identifying methodological gaps and directions for future development in research design, instrument construction, and data analysis; mapping the types of misconduct investigated and assessing the role of different whistleblowing channels, alongside recommendations for future research on underexplored misconduct types and reporting mechanisms. Novelty - Offering future directions for theoretical expansion and refinement of the TPB model in accounting contexts. Collectively, this structured synthesis provides a comprehensive understanding of how TPB and its extensions have been operationalized in whistleblowing studies, laying a foundation for more nuanced theoretical and empirical advancements in future research. Type of Paper - Empirical"

Keywords: Whistleblowing; Theory of Planned Behavior; Internal auditor; accounting; Sem-Pls (search for similar items in EconPapers)
JEL-codes: D91 M14 M41 (search for similar items in EconPapers)
Pages: 22
Date: 2026-06-30
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Published in Accounting and Finance Review, Volume 11, Issue 1

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Persistent link: https://EconPapers.repec.org/RePEc:gtr:gatrjs:afr251

DOI: 10.35609/afr.2026.11.1(3)

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