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Disclosure of whistle blowing policy among Malaysian listed companies

This paper reports on the adoption of whistle blowing policies among Malaysian listed companies following the introduction of the Whistle Blower Protection Act 2010 and the formal recognition of having a whistle blowing policy as part of good corporate governance practice as contained in the revised...

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Main Authors: Mustapha, Mazlina, Ismail, Hashanah, Wei, Hun Lee
Format: Article
Language:English
Published: American Scientific Publishers 2017
Online Access:http://psasir.upm.edu.my/id/eprint/53950/1/Disclosure%20of%20whistle%20blowing%20policy%20among%20Malaysian%20listed%20companies.pdf
http://psasir.upm.edu.my/id/eprint/53950/
https://www.ingentaconnect.com/content/asp/asl/2017/00000023/00000009/art00012
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spelling my.upm.eprints.539502019-05-16T03:49:07Z http://psasir.upm.edu.my/id/eprint/53950/ Disclosure of whistle blowing policy among Malaysian listed companies Mustapha, Mazlina Ismail, Hashanah Wei, Hun Lee This paper reports on the adoption of whistle blowing policies among Malaysian listed companies following the introduction of the Whistle Blower Protection Act 2010 and the formal recognition of having a whistle blowing policy as part of good corporate governance practice as contained in the revised Code of Corporate Governance, 2012. Based on a matched pair of 22 PN 17 companies and 22 non- PN 17 companies the study finds that only 53% of sampled firms in both categories disclosed they have a whistle blowing policy. The policies were examined using the lens of organizational justice framework. Disclosures indicate a formal whistle blowing policy was put in place in direct response to The Whistle Blower Protection Act 2010 and elements of procedural, distributive and interactional justice were evident in the items disclosed suggesting the institutionalization of an effective whistleblowing policy. American Scientific Publishers 2017-09 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/53950/1/Disclosure%20of%20whistle%20blowing%20policy%20among%20Malaysian%20listed%20companies.pdf Mustapha, Mazlina and Ismail, Hashanah and Wei, Hun Lee (2017) Disclosure of whistle blowing policy among Malaysian listed companies. Advanced Science Letters, 23 (9). pp. 8075-8077. ISSN 1936-6612; ESSN: 1936-7317 https://www.ingentaconnect.com/content/asp/asl/2017/00000023/00000009/art00012 10.1166/asl.2017.9838
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
description This paper reports on the adoption of whistle blowing policies among Malaysian listed companies following the introduction of the Whistle Blower Protection Act 2010 and the formal recognition of having a whistle blowing policy as part of good corporate governance practice as contained in the revised Code of Corporate Governance, 2012. Based on a matched pair of 22 PN 17 companies and 22 non- PN 17 companies the study finds that only 53% of sampled firms in both categories disclosed they have a whistle blowing policy. The policies were examined using the lens of organizational justice framework. Disclosures indicate a formal whistle blowing policy was put in place in direct response to The Whistle Blower Protection Act 2010 and elements of procedural, distributive and interactional justice were evident in the items disclosed suggesting the institutionalization of an effective whistleblowing policy.
format Article
author Mustapha, Mazlina
Ismail, Hashanah
Wei, Hun Lee
spellingShingle Mustapha, Mazlina
Ismail, Hashanah
Wei, Hun Lee
Disclosure of whistle blowing policy among Malaysian listed companies
author_facet Mustapha, Mazlina
Ismail, Hashanah
Wei, Hun Lee
author_sort Mustapha, Mazlina
title Disclosure of whistle blowing policy among Malaysian listed companies
title_short Disclosure of whistle blowing policy among Malaysian listed companies
title_full Disclosure of whistle blowing policy among Malaysian listed companies
title_fullStr Disclosure of whistle blowing policy among Malaysian listed companies
title_full_unstemmed Disclosure of whistle blowing policy among Malaysian listed companies
title_sort disclosure of whistle blowing policy among malaysian listed companies
publisher American Scientific Publishers
publishDate 2017
url http://psasir.upm.edu.my/id/eprint/53950/1/Disclosure%20of%20whistle%20blowing%20policy%20among%20Malaysian%20listed%20companies.pdf
http://psasir.upm.edu.my/id/eprint/53950/
https://www.ingentaconnect.com/content/asp/asl/2017/00000023/00000009/art00012
_version_ 1643835533057589248
score 13.211869

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