Abstract:

Whistleblowing taken a central role in becoming an important factor in corporate governance frameworks, whose major objective is to fight malpractices and unethical practices in organizations. This study aims to examine the relationship between board of director factors and the whistleblowing policies disclosure level of top 100 public companies in Malaysia. This study uses the characteristics of the board of directors and whistleblowing policy disclosures collected through a content analysis approach. Data analysis was conducted using Structural Equation Modelling (SEM) with the SmartPLS 4 software. The study found that the board factors of board independent, frequency of board meeting and the board gender diversity have significant positive relationships with whistleblowing policy disclosure. However, firm size and auditors do not have significant relationships with whistleblowing policy disclosure. This paper provides the first empirical evidence where agency theory is introduced and generalized to incorporate the impact of whistleblowing policy disclosure and thus contributes new knowledge to the area of whistleblowing policy disclosure.

Keywords:

Board factors, corporate governance, Malaysia, whistleblowing, disclosure.

How to Cite:

Noraisah Sungip, Halil Paino, Syahrul Ahmar Ahmad and Zuraidah Mohd Sanusi. Structural Modelling on the influence of Board of Director Factors to the Whistle Blowing Policies Disclosure Level in Top 100 Malaysian Public Listed Companies. [ref]: vol.23.2025. available at: https://refpress.org/ref-vol23-a9