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

Authors

  • Rossana Guerra Sousa UNIVERSIDADE FEDERAL DA PARAÍBA
  • Adriana Fernandes Vasconcelos UNIVERSIDADE FEDERAL DE PERNAMBUCO
  • Gustavo Amorim Antunes Vínculo Institucional: Departamento de Coordenação e Controle das Empresas Estatais – DEST/MP
  • José Dionísio Gomes da Silva UNIVERSIDADE FEDERAL DO RIO GRANDE DO NORTE

DOI:

https://doi.org/10.4270/ruc.20139

Keywords:

Behavior accounting. Accounting fraud. Delation propensity.

Abstract

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.

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Author Biographies

Rossana Guerra Sousa, UNIVERSIDADE FEDERAL DA PARAÍBA

Adriana Fernandes Vasconcelos, UNIVERSIDADE FEDERAL DE PERNAMBUCO

Gustavo Amorim Antunes, Vínculo Institucional: Departamento de Coordenação e Controle das Empresas Estatais – DEST/MP

José Dionísio Gomes da Silva, UNIVERSIDADE FEDERAL DO RIO GRANDE DO NORTE

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Published

2013-09-30

How to Cite

Sousa, R. G., Vasconcelos, A. F., Antunes, G. A., & Silva, J. D. G. da. (2013). ACCOUNTING FRAUD AND WHISTLEBLOWING: AN EMPIRICAL RESEARCH ON THE INFLUENCE OF THE DELATOR’S PERCEPTION OF ACCOUNTING. Revista Universo Contábil, 9(3), 128–142. https://doi.org/10.4270/ruc.20139

Issue

Vol. 9 No. 3 (2013)

Section

National Section

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