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The Factors Affecting Whistleblowing Intention in Combating Fraud

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  • Yusri Hazrol Yusoff

    (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia.)

  • Dayang Emira Camellia Suhaimi

    (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia.)

  • Nurliyana Mohd Shafei

    (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia.)

  • Tasnim Khadijah Zafarin

    (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia.)

  • Razinah Hassan

    (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia.)

Abstract

Concerns about the ethics of the accounting profession have been highlighted by global corporate scandals. Future auditors and accountants, who are responsible for maintaining public trust, are accounting students. In the accounting industry, whistleblowing plays a critical role in identifying and stopping fraud. Therefore, this study looks into what motivates Malaysian undergraduates studying accounting to come forward with whistleblowing intentions in combating fraud by applying the Moral Intensity Model, the study explores how the magnitude of consequences, social consensus, and proximity effect whistleblowing intention and fear of retaliation. The purpose of this study was to overcome Malaysia’s academic research gap on whistleblowing and, more, to enhance the tertiary education system’s ethical coverage. Also, this paper comes out with recommendations and guidance in handling wrongdoing concerns. As results, this recommendation may help policy makers to improvise a new policy to prevent Malaysia financial systems from fraud sources.

Suggested Citation

  • Yusri Hazrol Yusoff & Dayang Emira Camellia Suhaimi & Nurliyana Mohd Shafei & Tasnim Khadijah Zafarin & Razinah Hassan, 2024. "The Factors Affecting Whistleblowing Intention in Combating Fraud," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(10), pages 2119-2127, October.
    • Handle: RePEc:bcp:journl:v:8:y:2024:i:10:p:2119-2127
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    References listed on IDEAS

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    2. Breda Sweeney & Fiona Costello, 2009. "Moral Intensity and Ethical Decision-making: An Empirical Examination of Undergraduate Accounting and Business Students," Accounting Education, Taylor & Francis Journals, vol. 18(1), pages 75-97.
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    4. Michael T. Rehg & Marcia P. Miceli & Janet P. Near & James R. Van Scotter, 2008. "Antecedents and Outcomes of Retaliation Against Whistleblowers: Gender Differences and Power Relationships," Organization Science, INFORMS, vol. 19(2), pages 221-240, April.
    5. Randy K. Chiu, 2002. "Ethical judgement, locus of control, and whistleblowing intention: a case study of mainland Chinese MBA students," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 17(9), pages 581-587, December.
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