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All Journal Assets: Jurnal Akuntansi dan Pendidikan
Ram Al Jaffri Saad
Universiti Utara Malaysia
Economics, Econometrics & Finance Education Social Sciences

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The evolution of whistleblowing research withon the theory of planned behavior: a systematic review in the accounting studies Meita Larasati; Zakiyah Sharif; Ram Al Jaffri Saad
Assets: Jurnal Akuntansi dan Pendidikan Vol. 15 No. 1 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v15i1.24065

Abstract

Abstract: (1) Background: This study reviews and synthesizes accounting literature on whistleblowing using the Theory of Planned Behavior (TPB), with particular attention to its extended frameworks, to provide directions for future research. (2) Method: It systematically maps the geographic distribution of prior studies, highlighting underexplored regions and research opportunities. (3) Result: The review also classifies respondent types used in existing research, identifying dominant groups and potential alternatives for advancing whistleblowing studies in accounting. Furthermore, it examines methodological characteristics, including research designs, measurement instruments, and analytical techniques, while identifying key methodological gaps. The study also maps the types of misconduct investigated and the whistleblowing channels examined, offering recommendations for underexplored contexts and reporting mechanisms. Finally, it analyzes additional constructs integrated into extended TPB models, proposing avenues for theoretical refinement. (4) Conclusion : Overall, this structured synthesis clarifies how TPB and its extensions have been applied in accounting whistleblowing research and provides a foundation for more robust theoretical and empirical development.
Co-Authors Meita Larasati Zakiyah Sharif