ACCOUNTING FRAUD AND WHISTLEBLOWING: AN EMPIRICAL RESEARCH ON THE INFLUENCE OF THE DELATOR’S PERCEPTION OF ACCOUNTING

• Autor(a) principal: Sousa, Rossana Guerra
• Data de Publicação: 2013
• Outros Autores: Vasconcelos, Adriana Fernandes, Antunes, Gustavo Amorim, Silva, José Dionísio Gomes da
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3342
• topic: Behavior accounting. Accounting fraud. Delation propensity.; Contabilidad Comportamental. Whistleblowing. Fraude Contable; Contabilidade Comportamental. Whistleblowing; Fraude Contábil.

Corporative fraud is a serious economic and social problem, with adverse efects on various stakeholders and the most important factor to mitigate it is internal delation (whistleblowing). To adress this theme, we examine the influence of employee’s accounting perception on complaint decision. This exploratory field research was implamented in three steps: a) an hipotetic fraud case was adapted from Menk (2011); b) the questionnaire developed by Clikerman e Henning (2000) was used to evaluate accounting perception; and c) the answers were crossed with factor analysis and mean comparison. The result suggests a possible relation between accounting perception and delation propensity, revealing that institutional education on accounting issues may contribute to reduce fraud cases.