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Whistleblowing by auditors: the role of professional commitment and independence commitment

Managerial auditing journal, 2020-10, Vol.35 (8), p.1033-1055 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-11-2019-2484

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  • Title:
    Whistleblowing by auditors: the role of professional commitment and independence commitment
  • Author: Tuan Mansor, Tuan Mastiniwati ; Mohamad Ariff, Akmalia ; Hashim, Hafiza Aishah
  • Subjects: Accounting firms ; Attitudes ; Auditors ; Audits ; Corruption ; Ethics ; Financial statements ; Fraud ; Public interest ; Resignations ; Whistleblowing
  • Is Part Of: Managerial auditing journal, 2020-10, Vol.35 (8), p.1033-1055
  • Description: Purpose Despite various regulatory frameworks to combat unethical conduct, fraud and corruption remain alarmingly high. While whistleblowing is an important mechanism to identify and prevent unethical conduct, there is a lack of empirical studies on this issue in the Malaysian context, especially whistleblowing within the audit firms. Therefore, the purpose of this paper is to examine the whistleblowing intention of external auditors in Malaysia and the factors influencing this intention. Design/methodology/approach Data were collected using a structured questionnaire that was sent by post to external auditors throughout Malaysia. Participants were selected using a convenience non-probability sampling technique. A total of 274 responses were analyzed. SmartPLS version 3.2.8 was used for the analysis. Findings Professional commitment and independence commitment had a positive influence on whistleblowing intention, supporting the argument that professional factors can increase the intention of the external auditors to whistleblow. Perceived behavioural control had a positive relationship with whistleblowing intention, while there is no evidence to indicate that attitude and subjective norms influence whistleblowing intention. Originality/value This study explored whistleblowing among external auditors in Malaysia by focussing on the professional factors of professional commitment and independence commitment, which were hypothesized to be key factors in intention to whistleblow. These factors were incorporated with a multi-component of attitude, subjective norms and perceived behavioural control, which were derived from the theory of planned behaviour. The findings have implications for the auditing profession because they provide a better understanding of the factors that influence the whistleblowing intention of external auditors.
  • Publisher: Bradford: Emerald Publishing Limited
  • Language: English
  • Identifier: ISSN: 0268-6902
    EISSN: 1758-7735
    DOI: 10.1108/MAJ-11-2019-2484
  • Source: ProQuest Central
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