Abstract:
The issue of whistleblowing has gained more attention over the years, by reason of an
increasing number of corporate scandals within and outside Malaysia. Despite
extensive research undertaken on this issue globally, there is lack of empirical studies
in the Malaysian context, especially whistleblowing in the auditing profession.
Therefore, the study examined the whistleblowing intention of external auditors in
Malaysia and the factors influencing this intention. The study adopted the Theory of
Planned Behavior (TPB) as a grounded theory by developing a multi-component
model of attitude, subjective norms, and perceived behavioural control. The study
proposed professional factors of professional commitment and independence
commitment, which were hypothesized to be key factors in intention to whistleblow
among external auditors. These factors were incorporated with perceived
organizational support as an organizational factor. 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 analysed. SmartPLS version 3.2.8 was used
to test the relationships between the constructs. The results confirmed that professional
factors can increase external auditors to whistleblow. Professional commitment,
independence commitment, subjective norms and perceived behavioural control had a
positive influence on whistleblowing intention. However, attitude and perceived
organizational support did not support the relationship with whistleblowing intention.