Ahmad, Syahrul Ahmar and Mohamed Yunos, Rahimah and Raja Ahmad, Raja Adzrin and Mohd Sanusi, Zuraidah (2014) Whistleblowing behaviour: The influence of ethical climates theory. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

The study investigates the influence of three types of ethical climate dimensions (egoism, benevolence and principle) on three types of wrongdoing in examining individuals’ whistleblowing behaviour. It was found that, depending on types of wrongdoing, principle ethical climate is able to predict whistleblowing intentions.As for contextual predictors, seriousness of wrongdoing is the most consistent predictor for internal whistleblowing intentions.Results of this study are consistent with ethical climate theory and the finding confirms those from previous studies, by suggesting that organisational members have different reactions to different types of wrongdoings.Implications of the findings on Malaysian organisations for research and practice are discussed.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666. Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords:	Whistleblowing; ethics; internal auditor; ethical climates
Subjects:	H Social Sciences > HG Finance
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	09 Mar 2015 13:36
Last Modified:	12 Apr 2016 09:08
URI:	https://repo.uum.edu.my/id/eprint/13413

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