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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
American Scientific Publishers
2017
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| Online Access: | http://psasir.upm.edu.my/id/eprint/53950/1/Disclosure%20of%20whistle%20blowing%20policy%20among%20Malaysian%20listed%20companies.pdf |
| _version_ | 1825930948370235392 |
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| author | Mustapha, Mazlina Ismail, Hashanah Wei, Hun Lee |
| author_facet | Mustapha, Mazlina Ismail, Hashanah Wei, Hun Lee |
| author_sort | Mustapha, Mazlina |
| collection | UPM |
| 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. |
| first_indexed | 2024-03-06T09:19:19Z |
| format | Article |
| id | upm.eprints-53950 |
| institution | Universiti Putra Malaysia |
| language | English |
| last_indexed | 2024-03-06T09:19:19Z |
| publishDate | 2017 |
| publisher | American Scientific Publishers |
| record_format | dspace |
| spelling | 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 |
| spellingShingle | Mustapha, Mazlina Ismail, Hashanah Wei, Hun Lee Disclosure of whistle blowing policy among Malaysian listed companies |
| title | 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_short | Disclosure of whistle blowing policy among Malaysian listed companies |
| title_sort | disclosure of whistle blowing policy among malaysian listed companies |
| url | http://psasir.upm.edu.my/id/eprint/53950/1/Disclosure%20of%20whistle%20blowing%20policy%20among%20Malaysian%20listed%20companies.pdf |
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