The influence of individual factors on whistleblowing intention: The perspective of future internal auditors


Abdullah Sani, Noridayu and Abdulah Salim, Abdullah Sallehuddin and Mohanadas, Nirmala Devi and Yaakup, Kausar and Azman, Hartini (2020) The influence of individual factors on whistleblowing intention: The perspective of future internal auditors. International Journal of Innovation, Creativity and Change, 11 (12). pp. 198-217. ISSN 2201-1315

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This study calls to answer the complexity of whistleblowing issue that has proven by an inconclusive whistleblowing model for internal auditors through the validation of the model that comprises the antecedents based on individual factors. This study aims to validate the influence of individual factors on whistleblowing intention among future internal auditors. Three influencing factors were addressed in this study that includes self-efficacy, empathy and psychological safety. A self-administered questionnaire was distributed to 193 accounting degree graduates and data analyzing was made using SmartPLS software. The result of this study reveals that self-efficacy and empathy played a significant role in influencing the whistleblowing intention. Hence, psychological safety was not a significant influencing factor of whistleblowing intention. The contributions of the study from the theoretical and practical implications were discussed. Finally, this study also provides suggestions for future research.

Item Type: Article
Uncontrolled Keywords: Whistleblowing intention, internal auditor, self-efficacy, empathy, psychological safety
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28-70 Management. Industrial Management > HD60-60.5 Social responsibility of business
Divisions: Faculty of Business (FOB)
Depositing User: Ms Rosnani Abd Wahab
Date Deposited: 08 Dec 2020 17:06
Last Modified: 08 Dec 2020 17:06


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