Does the Occasion Justify the Denunciation?: a Multilevel Approach for Brazilian Accountants

Frauds represent large losses to the global economy, and one of the main means for their containment is by means of denunciations within organizations: whistle blowing. This research aims to analyze whistle blowing within the Brazilian context, considering the influence of costs and intrinsic benefi...

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Autores principales:	Bernardo de Abreu Guelber Fajardo, Ricardo Lopes Cardoso
Formato:	article
Lenguaje:	EN PT
Publicado:	FUCAPE Business School 2014
Materias:	denunciation fraud ethics Business HF5001-6182
Acceso en línea:	https://doaj.org/article/3f2b3720f3484491afc020b46645b211
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spelling	oai:doaj.org-article:3f2b3720f3484491afc020b46645b2112021-11-11T15:48:06ZDoes the Occasion Justify the Denunciation?: a Multilevel Approach for Brazilian Accountants1807-734Xhttps://doaj.org/article/3f2b3720f3484491afc020b46645b2112014-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=123032385002https://doaj.org/toc/1807-734XFrauds represent large losses to the global economy, and one of the main means for their containment is by means of denunciations within organizations: whistle blowing. This research aims to analyze whistle blowing within the Brazilian context, considering the influence of costs and intrinsic benefits as well as aspects of the individual's interaction with his/her organization, profession and society at large. By means of a questionnaire answered by 124 accountants, a multilevel model was applied to analyze these aspects. The results demonstrate the importance of situational aspects as a positive influence in favor of denunciations. These results are useful for organizations and regulatory institutions in developing institutional mechanisms to encourage denunciation. Moreover, the results are also useful for teachers of professional ethics and members of the Federal and Regional Accounting Councils, which are dedicated to the assessment of alleged deviations from the professional code of ethics.Bernardo de Abreu Guelber FajardoRicardo Lopes CardosoFUCAPE Business SchoolarticledenunciationfraudethicsBusinessHF5001-6182ENPTBBR: Brazilian Business Review, Vol 11, Iss 5, Pp 24-48 (2014)
institution	DOAJ
collection	DOAJ
language	EN PT
topic	denunciation fraud ethics Business HF5001-6182
spellingShingle	denunciation fraud ethics Business HF5001-6182 Bernardo de Abreu Guelber Fajardo Ricardo Lopes Cardoso Does the Occasion Justify the Denunciation?: a Multilevel Approach for Brazilian Accountants
description	Frauds represent large losses to the global economy, and one of the main means for their containment is by means of denunciations within organizations: whistle blowing. This research aims to analyze whistle blowing within the Brazilian context, considering the influence of costs and intrinsic benefits as well as aspects of the individual's interaction with his/her organization, profession and society at large. By means of a questionnaire answered by 124 accountants, a multilevel model was applied to analyze these aspects. The results demonstrate the importance of situational aspects as a positive influence in favor of denunciations. These results are useful for organizations and regulatory institutions in developing institutional mechanisms to encourage denunciation. Moreover, the results are also useful for teachers of professional ethics and members of the Federal and Regional Accounting Councils, which are dedicated to the assessment of alleged deviations from the professional code of ethics.
format	article
author	Bernardo de Abreu Guelber Fajardo Ricardo Lopes Cardoso
author_facet	Bernardo de Abreu Guelber Fajardo Ricardo Lopes Cardoso
author_sort	Bernardo de Abreu Guelber Fajardo
title	Does the Occasion Justify the Denunciation?: a Multilevel Approach for Brazilian Accountants
title_short	Does the Occasion Justify the Denunciation?: a Multilevel Approach for Brazilian Accountants
title_full	Does the Occasion Justify the Denunciation?: a Multilevel Approach for Brazilian Accountants
title_fullStr	Does the Occasion Justify the Denunciation?: a Multilevel Approach for Brazilian Accountants
title_full_unstemmed	Does the Occasion Justify the Denunciation?: a Multilevel Approach for Brazilian Accountants
title_sort	does the occasion justify the denunciation?: a multilevel approach for brazilian accountants
publisher	FUCAPE Business School
publishDate	2014
url	https://doaj.org/article/3f2b3720f3484491afc020b46645b211
work_keys_str_mv	AT bernardodeabreuguelberfajardo doestheoccasionjustifythedenunciationamultilevelapproachforbrazilianaccountants AT ricardolopescardoso doestheoccasionjustifythedenunciationamultilevelapproachforbrazilianaccountants
_version_	1718433885225746432

Does the Occasion Justify the Denunciation?: a Multilevel Approach for Brazilian Accountants

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