Impact of Individual and Organisational Factors on Whistleblowing Intention in Public Sector Organisations: The Mediating Role of Self-Efficacy

Abstract

Whistleblowing can be described as a response of reporting towards an improper conduct in an organisation. It comprises reporting of any detrimental practices that requires instant remedial action in order to reduce the adverse effect across organisation. Like Malaysia, the enactment of Whistleblowing Protection Act 2010 (WPA) was established in combating corruption issues. Therefore, it recognises the significant role of whistleblowing in an organisation. However, the poor ranking of Corruption Perception Index and Global Corruption Barometer challenged the effectiveness of WPA implementation especially across the public sector organisations in Malaysia. Purpose – This study investigates the determinants of whistleblowing intention among public sector internal auditors of 25 ministries in Malaysia. The selection of internal auditors as the unit analysis of this study is mainly due to the fiduciary roles of an auditor in assuring the adequate internal control in place through the effective and efficient management of organisations resources