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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.

Suggested Citation

  • 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

    as
    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.
    2. Wim Vandekerckhove & David Lewis, 2012. "The Content of Whistleblowing Procedures: A Critical Review of Recent Official Guidelines," Journal of Business Ethics, Springer, vol. 108(2), pages 253-264, June.
    3. repec:eme:maj000:maj-11-2019-2484 is not listed on IDEAS
    4. Petra Eterović & Borna Jalšenjak & Kristijan Krkač, 2015. "Corporate Social Responsibility in Croatia: From Historical Development to Practice," CSR, Sustainability, Ethics & Governance, in: Samuel O. Idowu & René Schmidpeter & Matthias S. Fifka (ed.), Corporate Social Responsibility in Europe, edition 127, pages 231-243, Springer.
    5. Hengky Latan & Christian M. Ringle & Charbel Jose Chiappetta Jabbour, 2018. "Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects," Journal of Business Ethics, Springer, vol. 152(2), pages 573-588, October.
    6. Kenneth J. Reichelt & Dechun Wang, 2010. "National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality," Journal of Accounting Research, Wiley Blackwell, vol. 48(3), pages 647-686, June.
    Full references (including those not matched with items 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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