IDEAS home Printed from https://ideas.repec.org/a/rnd/arimbr/v15y2023i4p49-58.html
   My bibliography  Save this article

Examining Relationships between Employees’ Attributes and Act of Whistleblowing

Author

Listed:
  • Irzan Bin Ismail
  • Noorazura Durani
  • Wan Azfarozza Wan Athmar
  • Mohamad Idham Md Razak
  • Helmy Fadlisham Abu Hassan

Abstract

The purpose of this study is to examine the connection between employees’ attributes and the act of whistleblowing. The study was conducted at Penang Port Sdn Bhd by using quantitative method and purposive sampling data gathering. A total of 117 employees from Penang Port Sdn Bhd participated in the survey. The data gathered was processed using Statistical Package for Social Science (SPSS) version 25. The results indicate a positive correlation between all variables of whistleblowing. The findings highlight that only two characteristic which is attitudes towards whistleblowing and internal control, have a meaningful association with the act of whistleblowing. Alternate hypotheses (H1) are accepted for hypotheses 1 and 2 but rejected for hypotheses 3. The implications of the findings for the organization are examined, as well as future study directions.

Suggested Citation

  • Irzan Bin Ismail & Noorazura Durani & Wan Azfarozza Wan Athmar & Mohamad Idham Md Razak & Helmy Fadlisham Abu Hassan, 2023. "Examining Relationships between Employees’ Attributes and Act of Whistleblowing," Information Management and Business Review, AMH International, vol. 15(4), pages 49-58.
    • Handle: RePEc:rnd:arimbr:v:15:y:2023:i:4:p:49-58
    DOI: 10.22610/imbr.v15i4(I).3451
    as

    Download full text from publisher

    File URL: https://ojs.amhinternational.com/index.php/imbr/article/view/3451/2375
    Download Restriction: no
    File URL: https://ojs.amhinternational.com/index.php/imbr/article/view/3451
    Download Restriction: no
    File URL: https://libkey.io/10.22610/imbr.v15i4(I).3451?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Philmore Alleyne & Wayne Charles-Soverall & Tracey Broome & Amanda Pierce, 2017. "Perceptions, predictors and consequences of whistleblowing among accounting employees in Barbados," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 25(2), pages 241-267, June.
    2. Gao, Lei & Brink, Alisa G., 2017. "Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing," Journal of Accounting Literature, Elsevier, vol. 38(C), pages 1-13.
    3. Barbara Culiberg & Katarina Katja Mihelič, 2017. "The Evolution of Whistleblowing Studies: A Critical Review and Research Agenda," Journal of Business Ethics, Springer, vol. 146(4), pages 787-803, December.
    4. Kim Loyens & Wim Vandekerckhove, 2018. "Whistleblowing from an International Perspective: A Comparative Analysis of Institutional Arrangements," Administrative Sciences, MDPI, vol. 8(3), pages 1-16, July.
    5. Clara Xiaoling Chen & Jennifer E. Nichol & Flora H. Zhou, 2017. "The Effect of Incentive Framing and Descriptive Norms on Internal Whistleblowing," Contemporary Accounting Research, John Wiley & Sons, vol. 34(4), pages 1757-1778, December.
    6. Lei Gao & Alisa G. Brink, 2017. "Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 38(1), pages 1-13, May.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Hengky Latan & Charbel Jose Chiappetta Jabbour & Murad Ali & Ana Beatriz Lopes de Sousa Jabbour & Tan Vo-Thanh, 2023. "What Makes You a Whistleblower? A Multi-Country Field Study on the Determinants of the Intention to Report Wrongdoing," Journal of Business Ethics, Springer, vol. 183(3), pages 885-905, March.
    2. Hanen Khemakhem & Richard Fontaine & Nadia Smaili & Mahbub Zaman, 2023. "Whistleblowing regulations and the role of audit committees: insight from interviews," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 131-151, March.
    3. Dina El-Bassiouny & Amr Kotb & Hany Elbardan & Noha El-Bassiouny, 2023. "To Blow or Not to Blow the Whistle? An Islamic Framework," Journal of Business Ethics, Springer, vol. 187(2), pages 385-404, October.
    4. Peipei Pan & Chris Patel, 2024. "Do Internal Auditors Make Consistent Ethical Judgments in English and Chinese in Reporting Wrongdoing?," Journal of Business Ethics, Springer, vol. 194(2), pages 433-453, October.
    5. Shweta Mehrotra & R. K. Mishra & V. Srikanth & Govind Prasad Tiwari & E. V. Mahesh Kumar, 2020. "State of Whistleblowing Research: A Thematic Analysis," FIIB Business Review, , vol. 9(2), pages 133-148, June.
    6. Valentine, Sean & Godkin, Lynn, 2019. "Moral intensity, ethical decision making, and whistleblowing intention," Journal of Business Research, Elsevier, vol. 98(C), pages 277-288.
    7. Assad Tavakoli & Tanya Gibbs & Meysam Manesh, 2024. "The interplay of ethical decision making and legal frameworks for whistleblowing: the UAE example," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(3), pages 447-461, September.
    8. Yulan, Zheng & Li, Ao & Yan, Zehao & Bai, Yuxin & Chen, Sicen, 2024. "Does employee whistleblowing inhibit corporate pollutant emission," International Review of Financial Analysis, Elsevier, vol. 91(C).
    9. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2019. "‘Whistleblowing Triangle’: Framework and Empirical Evidence," Journal of Business Ethics, Springer, vol. 160(1), pages 189-204, November.
    10. Waseem Yousaf & Raheel Jamil, 2020. "Does Moral Intensity Affect the Whistleblowing Intentions?," iRASD Journal of Management, International Research Alliance for Sustainable Development (iRASD), vol. 2(2), pages 84-99, December.
    11. Laura William & Wim Vandekerckhove, 2023. "Fairly and Justly? Are Employment Tribunals Able to Even Out Whistleblowing Power Imbalances?," Journal of Business Ethics, Springer, vol. 182(2), pages 365-376, January.
    12. Emilie Hennequin, 2023. "Whistleblowing as a Career Crisis: Recovering from Retaliatory Job Loss through a Process of Bifurcation," Work, Employment & Society, British Sociological Association, vol. 37(2), pages 545-562, April.
    13. Lisa-Marie Wibbeke & Maik Lachmann, 2020. "Psychology in management accounting and control research: an overview of the recent literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 275-328, September.
    14. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2021. "To Blow or Not to Blow the Whistle: The Role of Rationalization in the Perceived Seriousness of Threats and Wrongdoing," Journal of Business Ethics, Springer, vol. 169(3), pages 517-535, March.
    15. Monica Ramos Montesdeoca & Agustín J. Sánchez Medina & Felix Blázquez Santana, 2019. "Research Topics in Accounting Fraud in the 21st Century: A State of the Art," Sustainability, MDPI, vol. 11(6), pages 1-31, March.
    16. Anisa Arismaya & Intiyas Utami, 2019. "Facts, Causes And Corruption Prevention: Evidence In Indonesian Ministries," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(2), pages 95-106, May.
    17. Saera R. Khan & Lauren C. Howe, 2021. "Concern for the Transgressor’s Consequences: An Explanation for Why Wrongdoing Remains Unreported," Journal of Business Ethics, Springer, vol. 173(2), pages 325-344, October.
    18. Khim Kelly & Pamela R. Murphy, 2021. "Reducing Accounting Aggressiveness with General Ethical Norms and Decision Structure," Journal of Business Ethics, Springer, vol. 170(1), pages 97-113, April.
    19. Verschuuren, Pim, 2020. "Whistleblowing determinants and the effectiveness of reporting channels in the international sports sector," Sport Management Review, Elsevier, vol. 23(1), pages 142-154.
    20. Stephen R. Stubben & Kyle T. Welch, 2020. "Evidence on the Use and Efficacy of Internal Whistleblowing Systems," Journal of Accounting Research, Wiley Blackwell, vol. 58(2), pages 473-518, May.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rnd:arimbr:v:15:y:2023:i:4:p:49-58. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Muhammad Tayyab (email available below). General contact details of provider: https://ojs.amhinternational.com/index.php/imbr .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.