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:: Volume 3, Issue 6 (2-2019) ::
aapc 2019, 3(6): 105-135 Back to browse issues page
Investigating the Factors Affecting the Whistle-blowing Intentions Using the Fraud Triangle and the Theory of Planned Behavior: An Accountant's Perspective
Mehdi Sarikhani1 , Naser Izadinia Ph.D. 2, Saeed Daei-Karimzadeh Ph.D.3
1- Ph.D. Student of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran. (mehdi_sarikhani@gmail.com)
2- Associate Professor of Accounting, Isfahan University, Isfahan, Iran. . (corresponding author) , n.izadinia@ase.ui.ac.ir
3- Associate Professor, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran. (saeedkarimzade@yahoo.com)
Abstract:   (5857 Views)
Nowadays, whistle-blowing is an important mechanism for detecting and preventing fraud. The purpose of the present research is to investigate factors that influence accountants’ intentions of whistle-blowing by integrating the fraud triangle components, as the external environmental factors that determine whistleblowing intention, and the extended theory of planned behavior, as the individual internal factors that determine whistle-blowing intention. In doing so, the present research develops an integrated model for whistle-blowing intentions. After examining the relationship between the components of the fraud triangle and dimensions of the theory of planned behavior, the model investigates the effects of perceived behavioral control, subjective norms, attitude toward whistle-blowing, and moral obligation on whistle-blowing intentions. The research uses surveys completed by 171 accountants of the companies listed in Tehran Stock Exchange and Fara Bourse in 2018. The results of testing hypotheses were obtained by exerting Partial Least Squares Structural Equation Modeling, and they indicate that perceived behavioral control, subjective norms, attitude toward whistle-blowing, and moral obligation posit positive and significant effects on intentions of reporting fraudulent activity.
  The results suggest that the integration of the fraud triangle and the theory of planned behavior represents a parsimonious theoretical framework for predicting whistleblowing intentions. Consequently, in order to promote whistle-blowing in companies, it is important to pay attention to promoting a strong ethical environment, improve reporting channels and incentive programs, and establish policies to reduce retaliation concerns.
 
Keywords: Fraud Triangle, Fraudulent Accounting Activity, Moral Obligation, Theory of Planned Behavior, Whistle-blowing Intentions.
Full-Text [PDF 444 kb]   (1827 Downloads)    
Type of Study: Research | Subject: Special
Received: 2018/08/27 | Accepted: 2018/11/18 | Published: 2019/01/31
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Sarikhani M, Izadinia N, Daei-Karimzadeh S. Investigating the Factors Affecting the Whistle-blowing Intentions Using the Fraud Triangle and the Theory of Planned Behavior: An Accountant's Perspective. aapc 2019; 3 (6) :105-135
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Volume 3, Issue 6 (2-2019) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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