Impact of individual and organisational factors on whistleblowing intention in the public sector

Whistleblowing can be described as a response to report improper conduct in an organisation. It comprises reporting harmful practices that require instant remedial action to reduce the adverse effect across the organisation. Even though whistleblowing is a tough decision, continuous effort to examine the factors influencing the whistleblowing intention provides valuable insights into detecting and preventing wrongdoings. This study aimed to examine the determinants of whistleblowing intention among 210 public sector internal auditors of 25 ministries in Malaysia. This study applied a quantitative approach through questionnaire distribution to measure the influence of individual factors (psychological safety and empathy) and organisational factors (ethical leadership, power distance and collectivism) towards whistleblowing intention with the introduction of selfefficacy as a mediator. The results of this study revealed that empathy and self-efficacy influence whistleblowing intention. Self-efficacy also partially mediated the relationship between psychological safety and whistleblowing intention and the relationship between ethical leadership and whistleblowing intention. Overall, this study recommended the significant elements that result in effective whistleblowing practices among public sector internal auditors. As a result, the public trusts that internal auditors carry out their duties according to the auditing standards and ethical principles while safeguarding the public’s interest