Whistle-blowing propensity among Malaysian accountants and factors affecting their decisions / Saadon Mydinsa

Whistle-blowing propensity among Malaysian accountants and factors affecting their decisions / Saadon Mydinsa

The dissolution of Arthur Andersen following the Enron financial scandal exemplifies how tragic the situation can be for the accountants if they remain unperturbed. Moreover, the increasing legislative stipulation and regulation suggest that accountants are required to report improper conduct i.e. w...

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Bibliographic Details
Main Author: Mydinsa, Saadon
Format: Thesis
Language:English
Published: 2019
Online Access:https://ir.uitm.edu.my/id/eprint/82788/1/82788.pdf
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id my-uitm-ir.82788
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spelling my-uitm-ir.827882023-11-24T03:11:19Z Whistle-blowing propensity among Malaysian accountants and factors affecting their decisions / Saadon Mydinsa 2019 Mydinsa, Saadon The dissolution of Arthur Andersen following the Enron financial scandal exemplifies how tragic the situation can be for the accountants if they remain unperturbed. Moreover, the increasing legislative stipulation and regulation suggest that accountants are required to report improper conduct i.e. whistle-blow. A brief review of Malaysian accounting and financial regulatory reports reveal that only a small number of complaints were received throughout their establishment, and fewer among the complainants are accountants. Thus this study is engaged to investigate Malaysian professional accountants’ willingness to whistle-blow when encountering improper conduct. Previously identified whistle-blowing influencing factors and a newly introduced factor (profession’s espousal) were tested by conducting a survey on all the four categories of Malaysian professional accountants. The study reassess the applicability of the widely used prosocial behaviour theory by Latane and Darley (1970) and pioneered the appropriateness of the functionalist theory of profession by Carr-Saunders and Wilson (1933), Greenwood (1957) and Parsons (1968) on whistle-blowing. 2019 Thesis https://ir.uitm.edu.my/id/eprint/82788/ https://ir.uitm.edu.my/id/eprint/82788/1/82788.pdf text en public phd doctoral Universiti Teknologi MARA (UiTM) Faculty of Accountancy Abdullah, Azizah
institution Universiti Teknologi MARA
collection UiTM Institutional Repository
language English
advisor Abdullah, Azizah
description The dissolution of Arthur Andersen following the Enron financial scandal exemplifies how tragic the situation can be for the accountants if they remain unperturbed. Moreover, the increasing legislative stipulation and regulation suggest that accountants are required to report improper conduct i.e. whistle-blow. A brief review of Malaysian accounting and financial regulatory reports reveal that only a small number of complaints were received throughout their establishment, and fewer among the complainants are accountants. Thus this study is engaged to investigate Malaysian professional accountants’ willingness to whistle-blow when encountering improper conduct. Previously identified whistle-blowing influencing factors and a newly introduced factor (profession’s espousal) were tested by conducting a survey on all the four categories of Malaysian professional accountants. The study reassess the applicability of the widely used prosocial behaviour theory by Latane and Darley (1970) and pioneered the appropriateness of the functionalist theory of profession by Carr-Saunders and Wilson (1933), Greenwood (1957) and Parsons (1968) on whistle-blowing.
format Thesis
qualification_name Doctor of Philosophy (PhD.)
qualification_level Doctorate
author Mydinsa, Saadon
spellingShingle Mydinsa, Saadon
Whistle-blowing propensity among Malaysian accountants and factors affecting their decisions / Saadon Mydinsa
author_facet Mydinsa, Saadon
author_sort Mydinsa, Saadon
title Whistle-blowing propensity among Malaysian accountants and factors affecting their decisions / Saadon Mydinsa
title_short Whistle-blowing propensity among Malaysian accountants and factors affecting their decisions / Saadon Mydinsa
title_full Whistle-blowing propensity among Malaysian accountants and factors affecting their decisions / Saadon Mydinsa
title_fullStr Whistle-blowing propensity among Malaysian accountants and factors affecting their decisions / Saadon Mydinsa
title_full_unstemmed Whistle-blowing propensity among Malaysian accountants and factors affecting their decisions / Saadon Mydinsa
title_sort whistle-blowing propensity among malaysian accountants and factors affecting their decisions / saadon mydinsa
granting_institution Universiti Teknologi MARA (UiTM)
granting_department Faculty of Accountancy
publishDate 2019
url https://ir.uitm.edu.my/id/eprint/82788/1/82788.pdf
_version_ 1783736354956378112

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