FRAUDES CONTABLES Y WHISTLEBLOWING: UNA INVESTIGACIÓN EMPÍRICA SOBRE LA INFLUENCIA DE LA PERCEPCIÓN CONTABLE DEL DELATANTE
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https://doi.org/10.4270/ruc.20139Palabras clave:
Contabilidad Comportamental. Whistleblowing. Fraude ContableResumen
El fraude corporativo es considerado un serio problema económico y social, con efectos adversos sobre una amplia gama de partes interesadas y tiene en las acciones de denuncia interna (whistleblowing) su principal factor de mitigación. Para una mejor comprensión de las cuestiones que toman la decisión de delación, el estudio examinó la interferencia de la percepción contable del empleado sobre esta decisión. Fue conducido un estudio exploratorio con investigación de campo a partir de la construcción de un escenario hipotético, adaptado de Menk (2011) y de la evaluación de la percepción contable, con cuestionario elaborado por Clikerman y Henning (2000). Los datos, analizados con análisis factorial y comparación de medias, señalan una posible relación entre la mejor percepción contable y la propensión a la delación, demostrando la necesidad de la divulgación institucional y social de la importancia y del impacto de las cuestiones contables en la búsqueda por la reducción de los casos de fraude contable.
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