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Internal Whistleblowing Intentions: Influence Of Internal Auditors’ Demographic And Individual Factors

Author

Listed:
  • Syahrul Ahmar Ahmad Author_Email: syahrul.ahmar@johor.uitm.edu.my

    (Faculty of Accountancy, Universiti Teknologi MARA Johor, Malaysia)

  • Malcolm Smith

    (Faculty of Business and Law, Edith Cowan University, Western Australia)

  • Zubaidah Ismail

    (Faculty of Business and Law, Edith Cowan University, Western Australia)

  • Rahimah Mohamed Yunos

    (Faculty of Accountancy, Universiti Teknologi MARA Johor, Malaysia)

Abstract

No abstract is available for this item.

Suggested Citation

  • Syahrul Ahmar Ahmad Author_Email: syahrul.ahmar@johor.uitm.edu.my & Malcolm Smith & Zubaidah Ismail & Rahimah Mohamed Yunos, 2011. "Internal Whistleblowing Intentions: Influence Of Internal Auditors’ Demographic And Individual Factors," Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding 2011-051-155, Conference Master Resources.
    • Handle: RePEc:cms:1asb11:2011-051-155
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    References listed on IDEAS

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    2. Gary Rothwell & J. Baldwin, 2007. "Ethical Climate Theory, Whistle-blowing, and the Code of Silence in Police Agencies in the State of Georgia," Journal of Business Ethics, Springer, vol. 70(4), pages 341-361, February.
    3. Schultz, Jj & Johnson, Da & Morris, D & Dyrnes, S, 1993. "An Investigation Of The Reporting Of Questionable Acts In An International Setting," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 75-103.
    4. Steven Kaplan & Joseph Schultz, 2007. "Intentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting," Journal of Business Ethics, Springer, vol. 71(2), pages 109-124, March.
    5. Malcolm Smith & Zaharah Abdullah & Rafizan Abdul Razak, 2008. "The diffusion of technological and management accounting innovation: Malaysian evidence," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 16(3), pages 197-218, September.
    6. 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.
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    9. Eva Tsahuridu & Wim Vandekerckhove, 2008. "Organisational Whistleblowing Policies: Making Employees Responsible or Liable?," Journal of Business Ethics, Springer, vol. 82(1), pages 107-118, September.
    10. Paul Coram & Juliana Ng & David Woodliff, 2003. "A Survey of Time Budget Pressure and Reduced Audit Quality Among Australian Auditors," Australian Accounting Review, CPA Australia, vol. 13(29), pages 38-44, March.
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    15. Heungsik Park & John Blenkinsopp, 2009. "Whistleblowing as Planned Behavior – A Survey of South Korean Police Officers," Journal of Business Ethics, Springer, vol. 85(4), pages 545-556, April.
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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Whistleblowing; ethics; internal auditors; prosocial behaviour;
    All these keywords.

    JEL classification:

    • M0 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General

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