Maltese certified public accountants and whistle-blowing: traits, influences and propensity

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Purpose The purpose of this paper is to deal with an important element of the whistle-blowing decision, the whistle-blower. It is set within the environment of the small Mediterranean island of Malta. It has two objectives. The first is to identify the more important personality traits of the potential Maltese accountant whistle-blower and the situational factors that mostly affect his/her whistle-blowing decision. The second objective is to develop a regression model that can be used to identify the potential Maltese accountant whistle-blower. Design/methodology/approach The study is in the form of two e-mail questionnaires sent to Maltese accounting practitioners. Findings The personality traits of conscientiousness, openness to experience and extraversion and the situational factors of ethical considerations and professional requirements were found to be the more significant. The regression model proved substantially correct in singling out the potential Maltese accountant whistle-blower. Research limitations/implications The results are based on the replies of respondents to two questionnaires and not actual whistle-blowing behaviour. Also, the propensity to be a whistle-blower or not may not be a constant since it can be affected by shifts in internal attributes and situational factors. Practical implications Besides academic qualifications, the personality of the individual and his/her potential reaction to the working environment should be given due consideration in the recruitment of accounting staff. Originality/value The research contributes to the literature on the accountant whistle-blower in a small country setting that is rarely the subject of study.