The Survey of Whistleblowing Intentions for Accounting Frauds Based on Demographic Individual Differences among Accounting Staff

Given the widespread and deep economic-social consequences of accounting fraud in micro and macro levels of society and the effectiveness of whistleblowing in their discovery and the effect of demographic characteristics on moral behavior as whistleblowing, this study aimed to examine the whistleblowing intentions for accounting fraud including account manipulation and embezzlement based on demographic individual differences, which are important factors in employment, role-playing and job promotion. The statistical population consisted of accounting staff in private and public sectors and the sample size with random distribution was ۵۹۶. The data collection tools were questionnaire and exclusive scenarios for accounting fraud. The research method was comparative and correlational in nature. The results showed that at the level of ۹۵% there was a significant difference in the whistleblowing intentions for two types of fraud in terms of gender, age and experience and there was no significant difference in terms of educational level.

Keywords:

Accounting fraud , Whistleblowing , Account Manipulation , Embezzlement , Demographic Variables