Whistleblowing in small and large accounting firms in Brazil

  1. Jonatas Dutra Sallaberry
  2. sabel Martínez-Conesa
  3. Leonardo Flach
Revista:
Small Business International Review

ISSN: 2531-0046

Año de publicación: 2022

Volumen: 6

Número: 2

Tipo: Artículo

DOI: 10.26784/SBIR.V6I2.502 DIALNET GOOGLE SCHOLAR lock_openAcceso abierto editor

Otras publicaciones en: Small Business International Review

Objetivos de desarrollo sostenible

Resumen

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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