WHAT FACTORS AFFECT STUDENTS’ WHISTLEBLOWING INTENTIONS?

Accounting students' courageous behavior in exposing fraud or violation is critical for their future careers as accountants and other professions. This paper attempts to explain the variables that influence whistleblowing intentions through Theory of Planned Behavior (TPB) lens. study used a survey gather data from 154 accounting students. The effect attitude variables, subjective norms, behavioral control on was examined using regression test. analysis indicated all three influenced positively. Among towards has biggest impact intentions, at 37%. could be interpreted need building character encourage action. lecturers, indicators student play role developing these characters. theoretically confirmed applicability TPB. findings this assist policymakers university-based system.