Zubaidah Ismail

Internal Whistleblowing Intentions: a Study on Malaysian Internal Auditors Zubaidah Ismail

Whistleblowing is a type of ethical decision-making behaviour, and it has been one of the positive outcome behaviours investigated in the ethical decision-making literature. The issue has garnered widespread attention since the collapse of global multinational companies which lead to the passage of the renowned Sarbanes-Oxley Act of 2002. Since then a vast amount of research has been conducted in the whistleblowing stream, though it is still predominantly taking place largely in western countries. Such studies as have been undertaken in Asian countries neglect to consider how Malaysian respondents might play their roles in undertaking this type of ethical decision-making behaviour.