Malaysia's reputation for corruption was hit hard in 2015 by the 1Malaysia Development Board (1MDB) scandal and nothing much has changed since then. The majority of corruption cases are difficult for outsiders to spot, and people such as auditors who have first-hand knowledge of potential wrongdoing are often reluctant to share what they know until they have good protection against retaliation. However, there are many cases in which the auditor fails to whistle-blow about any fraud or illegal act committed by the company. This fraud has the potential to seriously affect the interests of shareholders and stakeholders, as well as the general public. Therefore, this paper aims to examine the relevant legal framework under the Whistle-blower Protection Act 2010 (WPA 2010) to determine the factors preventing auditors from whistleblowing that could also be the limitation of the WPA 2010 in terms of the independence of the act, how conflicting the act is to future whistle-blowers, and how only limited authorities accept whistle-blower reports, as well as how easy it is for the protection given to be revoked. This study using Systematic Literature Review (SLR) method to understand the relationship between independents and dependent variable. As result, the study framework will be help to understand the element influences in whistle-blow. On top of that, this paper also comes out with some recommendations for the improvements of the legal framework to encourage auditors to play their role effectively as whistle-blowers while also considering and protecting the interests of shareholders and stakeholders.
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