Internal whistleblowing intentions: Influence of internal auditors' demographic and individual factors

Abstract

Internal auditors hold a unique position in their o rganisations to prevent, deter and detect corporate wrongdoings; however, the role of this profession in investigati ng their ethical decision-making behaviour towards internal whistleblowing intentions has been very much neglected. Furthermore, although extensive research havin g been undertaken on the issue of whistleblowing globally, empirical study in this area is still scarce in Ma laysia. This paper examines internal whistleblowing intentions a mong internal auditors in Malaysian utilising three independent vignettes. A mail survey was conducted to investigate demographic and individual factors t hat could influence internal auditors’ ethical decision-makin g process. The likelihood for internal whistleblowi ng intentions was only significant among internal auditors’ ethic al judgments on all the three vignettes. Demographi c factors (gender, age, and tenure) and other individual fact ors (locus of control and organisational commitment ) failed to explain the likelihood internal auditors’ internal whistleblowing intentions. Findings should aid res earchers in their understanding of the determinants of individu als’ internal whistleblowing behaviour.

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