• ISSN: 2010-023X
    • Frequency: Bimonthly
    • DOI: 10.18178/IJTEF
    • Editor-in-Chief: Prof.Tung-Zong (Donald) Chang
    • Executive Editor: Ms. Cherry L. Chen
    • Abstracting/ Indexing: Engineering & Technology Digital Library, ProQuest, Crossref, Electronic Journals Library , EBSCO, and Ulrich's Periodicals Directory
    • E-mail: ijtef@ejournal.net
IJTEF 2012 Vol.3(5): 327-331 ISSN: 2010-023X
DOI: 10.7763/IJTEF.2012.V3.221

Will Final Year Accountancy Students Whistle Blow? A Malaysian Case

Mazlina Mustapha and Ling Sing Siaw
Abstract—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.

Index Terms—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: mazlina05@gmail.com ).
Ling Sing Siaw is an accounting graduate from Faculty of Economics and Management, Universiti Putra Malaysia, Serdang, Selangor, Malaysia.

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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.

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