Paper Title
Whistleblowing: The Potential of Professional Accountants

Abstract
The collapse of Enron and the incomprehensible demise of Arthur Andersen in the aftermath sent shock waves through the accounting profession worldwide. While at the heart of any financial scandal or economic crisis are professional accountants. Moreover, the increasing legislative stipulation and regulation suggest that accountants are required to report improper conduct i.e. whistle-blow. This study is engaged to investigate Malaysian professional accountants’ willingness to whistle-blow when encountering improper conduct. The study pioneered the appropriateness of the functionalist theory of profession by Carr-Saunders and Wilson (1933) and Greenwood (1957) on whistle-blowing. It was found that despite acknowledging the seriousness of the improper conduct and their willingness to whistle blow, their inclination to remain silence is still outstanding. Keywords - Whistleblowing, Professional Accountants, Improper Conduct, Malaysia