Document Type

Journal Article

Faculty

Faculty of Business and Law

School

School of Accounting, Finance and Economics / Finance, Economics, Markets and Accounting Research Centre

RAS ID

14345

Comments

This article was originally published as: Ahmad, S., Smith, G. M., & Ismail, Z. (2012). Internal Whistle-Blowing Intentions: A Study of Demographic and Individual Factors. Journal of Modern Accounting and Auditing, 8(11), 1632-1645. Original article available here

Abstract

Internal auditors hold a unique position in their organizations to prevent, deter, and detect corporate wrongdoings. However, the role of this profession in investigating their ethical decision-making behaviors towards internal whistle-blowing intentions has been very often neglected. Furthermore, although extensive researches have been undertaken on the issue of whistle blowing globally, empirical studies on this area are still scarce in Malaysia. This paper examines internal whistle-blowing intentions among internal auditors in Malaysia by utilizing three independent vignettes. A mail survey was conducted to investigate demographic and individual factors that could influence internal auditors’ ethical decision-making processes. The likelihood for internal whistle-blowing intentions was significant among internal auditors’ ethical judgments for all the three vignettes. Demographic factors (gender, age, and tenure) and other individual factors (locus of control and organizational commitment) failed to explain the likelihood of internal auditors’ internal whistle-blowing intentions. Findings should aid researchers in their understandings of the determinants of individuals’ internal whistle-blowing behaviors.

Creative Commons License

Creative Commons Attribution-Noncommercial 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial 4.0 License

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