Whistleblowing in small and large accounting firms in Brazil

Jonatas Dutra Sallaberry (), Isabel Martínez-Conesa () and Leonardo Flach ()
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Jonatas Dutra Sallaberry: Universidade Federal do Paraná - Curitiba, Paraná, https://orcid.org/0000-0001-7492-727X
Isabel Martínez-Conesa: Universidad de Murcia - Murcia, https://orcid.org/0000-0003-3597-1862
Leonardo Flach: Universidade Federal de Santa Catarina - Florianopolis, Santa Catarina, https://orcid.org/0000-0002-4316-0704

Small Business International Review, 2022, vol. 6, issue 2, e502

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.

Keywords: whistleblowing; accounting offices; SMEs; behavior; ethics (search for similar items in EconPapers)
JEL-codes: M40 M42 M48 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:aaz:sbir01:v:6:y:2022:i:2:p:e502

DOI: 10.26784/sbir.v6i2.502

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