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The study investigates the influence of three types of ethical climate dimensions (egoism, benevolence and principle) on three types of wrongdoing in examining individuals’ whistleblowing behaviour. It was found that, depending on types of wrongdoing, principle ethical climate is able to predict whistleblowing intentions. As for contextual predictors, seriousness of wrongdoing is the most consistent predictor for internal whistleblowing intentions. Results of this study are consistent with ethical climate theory and the finding confirms those from previous studies, by suggesting that organisational members have different reactions to different types of wrongdoings. Implications of the findings on Malaysian organisations for research and practice are discussed.

Keywords: Whistleblowing; ethics; internal auditor; ethical climates

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