ISSN: 2225-8329
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This study examines the factors influencing whistle blowing decision among employees in one financial institution in Malaysia. Specifically, this study examines three factors namely, personal cost, cultural norms and whistle blowing policy. Using questionnaire survey on employees of a financial institution, this study shows that personal cost and whistle blowing policy influence the employees’ decision to whistle blow. On the other hand, cultural norm is not a significant influence to employees’ decision to whistle blow. The findings of this study can assist the financial institutions to enrich both whistleblowing culture and policy in promoting transparent and unclouded structure and communication. In addition, the findings in this study provides an addition to the existing literature on the factors that can influence employees’ decision to whistle blow.
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In-Text Citation: (Badawi et al., 2022)
To Cite this Article: Badawi, I. A. M., Muhammad, K., Ghani, E. K., & Azis, M. A. A. (2022). Do Personal Cost, Cultural Norms and Whistle Blower Policy Influence Employees’ Whistleblowing Decision: A Study in a Financial Institution. International Journal of Academic Research in Accounting Finance and Management Sciences, 12(3), 374–389.
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