Antecedents of company secretaries’ behaviour and their relationship and effect on intended whistleblowing

Abstract

Purpose This study aims to examine the antecedents of company secretaries’ behaviour and their relationship and effect on intended whistleblowing with the role of neutralisation as a moderating factor on an individual’s ethical decision-making in whistleblowing. Design/methodology/approach Using a modified version of the theory of planned behaviour as a framework and a quantitative research approach, a Likert-type scaled, self-administered questionnaire was conducted on a non-probability sample, totalling 208 company secretaries, currently working for various consultancy, audit and secretarial firms in Malaysia. The data obtained were analysed through structural equation modelling. Findings Findings indicated that attitude, subjective norm, perceived behavioural control, ethical obligation as well as self-identity were found to be predictors in a company secretary’s intended behaviour to whistle-blow. However, neutralisation was proved not to be a contributing factor in whistleblowing between intention and behaviour. Research limitations/implications The quantitative measures of intention and behaviour are incompatible based on their levels of specificity or generality. Also, there may be an existence of social desirability bias among the respondents, indicating the need for a wider sample. Practical implications The study offers valuable knowledge by providing organisations and regulators with several insights into improving the company secretaries’ whistleblowing behaviour, including the need to strengthen whistleblowers’ support and alleged malpractice investigation and analysis systems. It also enables company directors and regulators to implement whistleblowing policies as an internal control mechanism, thus realising an individual’s intention to highly engage in whistleblowing. Originality/value To the best of the authors’ knowledge, this study represents the first research that has empirically tested the relationship and effect of antecedents of company secretaries’ whistleblowing intention and behaviour using a modified version of the theory of planned behaviour, thus adding to the stock of literature on this topic and showing that “neutralisation” had an insignificant effect on the possibility of fraudulent reporting.