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Whistleblowing in small and large accounting firms in Brazil

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Abstract

Organizations must constantly try to prevent losses resulting from unforeseen events and fraud. Whistleblowing has emerged as the most efficient mechanism for detecting such risks, but this phenomenon has not yet been studied in SMEs. This research seeks to analyze the relationships between attitudinal, normative, and control beliefs on the whistleblowing of accounting professionals, contrasting the behavior between small and large accounting firms from the perspective of the Theory of Planned Behavior. By using the structural equation modeling (PLS-SEM) method on a sample of 559 Brazilian accounting professionals, the analysis shows that an individual?s perceptions and characteristics influence their whistleblowing practices depending on firm size. SME accountants are directly and negatively influenced by family management and control beliefs, but are positively influenced by the moderation of attitudinal beliefs and by the risks of the scenario.

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  • Dutra Sallaberry, Jonatas & Martínez-Conesa, Isabel & Flach, Leonardo, 2022. "Whistleblowing in small and large accounting firms in Brazil," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, vol. 6(2), pages 502-502, December.
    • Handle: RePEc:aaz:sbir01:v:6:y:2022:i:2:p:e502
    DOI: 10.26784/sbir.v6i2.502
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    References listed on IDEAS

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    1. Tuan Mastiniwati Tuan Mansor & Akmalia Mohamad Ariff & Hafiza Aishah Hashim, 2020. "Whistleblowing by auditors: the role of professional commitment and independence commitment," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 35(8), pages 1033-1055, August.
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    3. repec:eme:maj000:maj-11-2019-2484 is not listed on IDEAS
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    More about this item

    Keywords

    whistleblowing; accounting offices; SMEs; behavior; ethics;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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