—This paper aims to explore the ethical views of
final year accountancy students in Malaysia. Specifically, this
study seeks to investigate the final year accountancy students’
perception on whistle blowing and the likelihood of blowing the
whistle in relation to seriousness of questionable act, gender,
race and academic performance. About 150 questionnaires
were distributed to final year accountancy students in a public
university in Malaysia; however, only 105 questionnaires were
usable and completed to be used in the study. Majority of the
respondents are taking a relatively moderate approach
towards their willingness to blow the whistle. The regression
result reveals that the seriousness of the unethical act has a
significant and positive relationship with the probability of
blowing the whistle by these students. In addition, the result
appears to suggest that high academic achiever have a negative
relationship with the probability of blowing the whistle.
—Ethics, final year accountancy students,
whistle blowing, Malaysia.
Mazlina Mustapha is a senior lecturer at Department of Accounting
and Finance, Faculty of Economics and Management, Universiti Putra
Malaysia, Serdang, Selangor, Malaysia (e-mail: firstname.lastname@example.org ).
Ling Sing Siaw is an accounting graduate from Faculty of Economics
and Management, Universiti Putra Malaysia, Serdang, Selangor, Malaysia.
Cite:Mazlina Mustapha and Ling Sing Siaw, "Will Final Year Accountancy Students Whistle Blow? A Malaysian Case," International Journal of Trade, Economics and Finance vol.3, no.5, pp. 327-331, 2012.