The function of whistleblowing as an effective internal control mechanism has long been accepted around the world. The purpose of this research is to examine the relationship between internal locus of control, job satisfaction, and organisational commitment on whistleblowing intentions among employees in Malaysian Public Listed Companies (PLCs). This study proposes a conceptual framework model where factors influence the whistleblowing intention among employees. This study used employees as subject of interest to encourage their participation and express their characteristics towards the issue of whistleblowing. Employees may have their own belief and judgment when they encounter with wrongdoing practices. A selfadministered survey was conducted as medium for data collection. Data were collected randomly from 217 employees within Malaysian PLCs. Applying descriptive statistics analysis; results indicated that the level of whistleblowing intention among employees is above mean values. On the other hands, there is positive relationship between internal locus of control, job satisfaction, and organisational commitment on whistleblowing intention. The results show that internal locus of control has strongest influence on whistleblowing intention among employees. Applying the Hayes‟ Process tools – Model 1, the result indicated that there is no moderating effect on the relationship between factors and whistleblowing intention. Findings should aid researchers in their understanding of the determinants of factors influencing the intention to blow the whistle. Implications of theory and practice from the findings are discussed.
