Purpose Despite various regulatory frameworks to combat unethical conduct, fraud and corruption remain alarmingly high. While whistleblowing is an important mechanism to identify and prevent unethical conduct, there is a lack of empirical studies on this issue in the Malaysian context, especially whistleblowing within the audit firms. Therefore, the purpose of this paper is to examine the whistleblowing intention of external auditors in Malaysia and the factors influencing this intention. Design/methodology/approach Data were collected using a structured questionnaire that was sent by post to external auditors throughout Malaysia. Participants were selected using a convenience non-probability sampling technique. A total of 274 responses were analyzed. SmartPLS version 3.2.8 was used for the analysis. Findings Professional commitment and independence commitment had a positive influence on whistleblowing intention, supporting the argument that professional factors can increase the intention of the external auditors to whistleblow. Perceived behavioural control had a positive relationship with whistleblowing intention, while there is no evidence to indicate that attitude and subjective norms influence whistleblowing intention. Originality/value This study explored whistleblowing among external auditors in Malaysia by focussing on the professional factors of professional commitment and independence commitment, which were hypothesized to be key factors in intention to whistleblow. These factors were incorporated with a multi-component of attitude, subjective norms and perceived behavioural control, which were derived from the theory of planned behaviour. The findings have implications for the auditing profession because they provide a better understanding of the factors that influence the whistleblowing intention of external auditors.

Purpose This study aims to examine the roles of perceived organisational support (POS), attitude and self-efficacy in understanding the external whistleblowing intentions among senior auditors through the lens of stimulus–organism–response theory. Design/methodology/approach This study uses data from 119 senior auditors in audit firms in Malaysia. POS is predicted to be a stimulus factor from the external environment that affects the attitude and self-efficacy (organism) of the auditors and reassures them to act to whistleblow (response). Findings POS has a significant impact on self-efficacy and on attitude. Self-efficacy is shown as a significant mediator between POS and external whistleblowing intentions, but there is no statistical support for self-efficacy having a mediating effect on the relationship between the attitude of senior auditors and external whistleblowing intentions. Practical implications The findings can assist accounting professional bodies in understanding the psychological behaviours of auditors that contribute to their intention to shine a light on wrongdoing in audit firms and in providing a better insight into the critical factors that could influence auditors to whistleblow. Originality/value This study is among the earliest to investigate the application of stimulus–organism–response theory in whistleblowing, and hence it illustrates how the theory can be applied in studies on the ethical behaviours of actors in professional careers. The findings shed light on the role of self-efficacy as a significant mediator between POS and external whistleblowing intentions.

Purpose This study aims to investigate external auditors’ whistleblowing intentions by applying the moderated multicomponent of the theory of planned behaviour (TPB), incorporating perceived organizational support (POS) and provides insights on the moderating effect of moral norm on the relationship between attitude and internal whistleblowing intentions. Design/methodology/approach Data was gathered using a questionnaire survey involving 274 external auditors in Malaysia and the data was analyzed using SmartPLS 3.2.9. Findings The results show that there are positive relationships between perceived behavioural control and POS with whistleblowing intentions, but there is no evidence to support the hypotheses related to attitude and subjective norm. The findings provide partial support for the capability of the multicomponent model of TPB in examining whistleblowing intentions. The results further show that moral norm moderates the relationship between attitude and whistleblowing intentions. Practical implications The findings can assist accounting professional bodies and policy makers in formulating strategies to enhance the practice and, consequently, the benefits of whistleblowing. The findings are also valuable to managers of audit firms in strategizing for ways to enhance whistleblowing intentions to encourage the audit staffs to report any wrongdoings done by their colleagues. Originality/value This study provides the perspective of whistleblowing intentions of external auditors in the institutional setting of an emerging market, Malaysia. Further, this study extends the TPB model in whistleblowing studies by applying a higher-order construct, incorporating POS as an additional determinant of whistleblowing intentions and considering moral norm as moderating the relationship between attitude and whistleblowing intentions.

Purpose The purpose of the study is to identify factors influencing the continuance of use of non-halal certified cosmetics among Muslim university students in Malaysia. Design/methodology/approach The research framework was developed based on the stimulus–organism–response model. Self-administered questionnaires were distributed using a purposive sampling method among Muslim students in three universities in Malaysia. A total of 501 usable data were collected and analysed using Smart partial least squares. Findings The analysis revealed that celebrity endorsement positively influences attitude and brand image. Meanwhile, brand image has a positive effect on attitude and continuance of use of non-halal certified cosmetics. Additionally, attitude has a positive effect on the continuance of use behaviour. Regarding predictive power enhancement, brand image and attitude were found to have a mediation effect and sequential mediation effect on the relationship between celebrity endorsement and the continuance of use behaviour. Attitude weakens the relationship between attitude and the continuance of use of non-halal cosmetics among Muslim university students in Malaysia. Practical implications Findings will primarily benefit halal and non-halal cosmetic manufacturers providing stakeholders with fundamental predicting information related to customers’ continuance of use thus resulting in better marketing strategies. Originality/value This study is focused on predicting consumer behaviour towards halal products, as well as young Muslim consumers’ perspective towards non-halal cosmetics. Celebrity endorsement is introduced as a stimulus in the context of Muslim university students to predict their continuance of use behaviour of non-halal certified cosmetics. The investigation includes the moderating effect of religiosity for the relationship between attitude and continuance behaviour. Findings reveal the mediating effects of brand image and attitude as a mediator and sequential mediator for the relationship between celebrity endorsement and continuance of use behaviour. Contributions enrich the literature related to non-halal certified contexts.

Manuscript type: Research paper Research aims: This study explores the role of religiosity in external whistleblowing intention by extending the attitude-behavioural-context (ABC) theory to the whistleblowing context in Malaysia. A Muslim has the responsibility to report any wrongdoing in their organisation to protect public interest, as part of amr bil ma‘ruf wa nahy ‘anil munkar, or enjoining good and forbidding evil. Design/Methodology/Approach: This study utilises a structured questionnaire involving 185 Muslim auditors in Malaysia. A purposive non-probability sampling technique was used, and the data was analysed using SmartPLS 3.3.3. Research findings: The results reveal that religiosity positively influences the perceived control, self-efficacy, and external whistleblowing intention of Muslim auditors, but found no evidence to support the hypotheses related to their attitudes. Further, perceived control and self-efficacy are shown to positively influence attitude.Theoretical contribution/Originality: From the perspective of the ABC theory, the findings suggest that self-efficacy and perceived control are the contextual factors that strongly influence external whistleblowing, and that religiosity can be added to extend the ABC theory in the whistleblowing context. Practitioner/Policy implications: The findings are valuable to audit firms in understanding the effect of religiosity to Muslim auditors to reveal wrongdoings in their firms. Research limitation/Implications: This study is among the first to use ABC theory to examine religiosity in the context of whistleblowing. Hence, it fills the gap in the existing literature by illustrating how ABC theory can be applied in the study relating to the ethical behaviour of accounting professionals.