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Future Research Directions on Whistleblowing in Accounting: An Extended Theory of Planned Behavior Framework

Author

Listed:
  • Meita Larasati

    (Universiti Utara Malaysia, Malaysia Author-2-Name: Zakiyah Sharif Author-2-Workplace-Name: Universiti Utara Malaysia, Malaysia Author-3-Name: RamAl Jaffri Saad Author-3-Workplace-Name: Universiti Utara Malaysia, Malaysia Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:)

Abstract

" Objective - This research reviews and synthesizes accounting literature on whistleblowing within the Theory of Planned Behavior (TPB) framework, with a particular focus on its extensions, and aims to provide guidelines for future research in accounting. Methodology/Technique - First, the study systematically maps the regional distribution of prior research, identifies geographic contexts explored in whistleblowing studies in accounting, and highlights opportunities for future research in underrepresented regions. Second, it classifies and analyzes the types of respondents used in existing studies, providing insights into the most frequently examined groups and suggesting potential respondent categories to advance whistleblowing research in the accounting domain. Third, it examines the methodological and contextual characteristics of the literature, including research designs, instrumentation approaches, and analytical techniques, while identifying methodological gaps and directions for future development in research design, instrument construction, and data analysis. Fourth, the review explores the empirical focus of prior studies by mapping the types of misconduct investigated and assessing the role of different whistleblowing channels, alongside recommendations for future research on underexplored misconduct types and reporting mechanisms. Finally, the study analyzes the additional constructs integrated into the TPB framework within whistleblowing research. Findings - Identifying geographic contexts that have been explored within whistleblowing studies in accounting and highlighting opportunities for future research across underrepresented regions; providing insights into the most frequently examined groups and suggesting potential respondent categories suitable for advancing whistleblowing research in the accounting domain; identifying methodological gaps and directions for future development in research design, instrument construction, and data analysis; mapping the types of misconduct investigated and assessing the role of different whistleblowing channels, alongside recommendations for future research on underexplored misconduct types and reporting mechanisms. Novelty - Offering future directions for theoretical expansion and refinement of the TPB model in accounting contexts. Collectively, this structured synthesis provides a comprehensive understanding of how TPB and its extensions have been operationalized in whistleblowing studies, laying a foundation for more nuanced theoretical and empirical advancements in future research. Type of Paper - Empirical"

Suggested Citation

  • Meita Larasati, 2026. "Future Research Directions on Whistleblowing in Accounting: An Extended Theory of Planned Behavior Framework," GATR Journals afr251, Global Academy of Training and Research (GATR) Enterprise.
    • Handle: RePEc:gtr:gatrjs:afr251
    DOI: https://doi.org/10.35609/afr.2026.11.1(3)
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    References listed on IDEAS

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    1. Albert Puni & Sam Kris Hilton, 2020. "Power distance culture and whistleblowing intentions: the moderating effect of gender," International Journal of Ethics and Systems, Emerald Group Publishing Limited, vol. 36(2), pages 217-234, February.
    2. 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.
    3. Alleyne, Philmore & Haniffa, Roszaini & Hudaib, Mohammad, 2019. "Does group cohesion moderate auditors’ whistleblowing intentions?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 34(C), pages 69-90.
    4. Seifert, Deborah L. & Sweeney, John T. & Joireman, Jeff & Thornton, John M., 2010. "The influence of organizational justice on accountant whistleblowing," Accounting, Organizations and Society, Elsevier, vol. 35(7), pages 707-717, October.
    5. Sherwin Santos & Meita Larasati, 2025. "Whistleblowing Intentions of Accountants and Auditors: Evidence from the Philippines and Indonesia," Salud, Ciencia y Tecnologia - Serie de Conferencias, AG Editor (Argentina), vol. 4, pages 1325-1325.
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    7. Shanyong Wang & Jin Fan & Dingtao Zhao & Shu Yang & Yuanguang Fu, 2016. "Predicting consumers’ intention to adopt hybrid electric vehicles: using an extended version of the theory of planned behavior model," Transportation, Springer, vol. 43(1), pages 123-143, January.
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    10. Hengky Latan & Christian M. Ringle & Charbel Jose Chiappetta Jabbour, 2018. "Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects," Journal of Business Ethics, Springer, vol. 152(2), pages 573-588, October.
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    Keywords

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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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