Whistleblowing has been viewed as one of the internal control mechanisms that can help improve corporate governance system within an organization. The study seeks to determine the level of whistle blowing awareness among the employees of Malaysian Public Listed Company specifically in construction industry and to investigate the influence of whistleblowing factors (employee awareness, implementation of whistleblowing policy and organizational support) on sound corporate governance. A sample of 287 respondents derived from the total population of 26,774 employees at the construction public listed companies in the main market of Bursa Malaysia are selected. The data of this study is obtained from respondents in 19 Construction PLC‟s located in Selangor. This study adopted a quantitative approach via questionnaire to collect data which is later analysed using descriptive statistics, correlation and regression analysis. The findings of the study showed that the level of awareness of whistleblowing among the employees in Malaysian construction industry is high as the earlier prediction. In addition, the level of awareness does not give influence on sound corporate governance. In the other hand, the findings also confirm that implementation of whistleblowing policy has no significant relationship with sound corporate governance. The result of this study also suggested that the last factor which is organizational support towards whistleblower has significant influence on sound corporate governance. The findings throughout the study would be able to help the Malaysian public listed companies especially in construction industry to consider on adopting whistleblowing mechanism in order to effectively reduce the wrongdoing, malpractice, fraud, corruption and bribery which can tarnish their reputation. From the policy standpoint, the policy makers in Malaysia which is the government, Bursa Malaysia and Securities Commission are able to develop a better policy by consulting to the findings in this research study. Bursa Malaysia could strengthen the laws and regulations pertaining to whistleblowing. The Whistleblower Protection Act (WPA) 2010 also should be extended to provide protection for employees who blow the whistle internally. Finally, in terms of practical standpoint, it resembles that Malaysian organizations should put consideration on aggressively implementing ethics training programs for their employees. It would further help to strengthen whistleblowing policy established in Malaysian organizations and will be beneficial to the company in adhering to the mandatory regulation of the whistleblowing policy implementation.
