Whistleblowing no Brasil: a influência do tipo de recompensa na intenção de denunciar uma fraude contábil

Abstract

In the current global scenario, fraud is an obstacle and a high social and economic revenue. The costs of fraud are high, causing large losses to the entities that face it. One way to find out the act fraudulent is through denunciation and rewards whether financial or not, can be a means of encouraging it. This work had as objective to verify if the type of the reward influences in the intention to report an accounting fraud. The study was characterized as a field study and used as a means of collecting data a questionnaire applied to the students of the course of accounting sciences of the Federal University of Paraíba, a sample of 204 respondents was obtained. The results showed that men are more likely to report that women in the financial reward scenario, in the only reporting and reporting scenarios with non-financial reward, women were more likely than men. It was also found in the three scenarios that 17- to 25-year-olds were more likely to report. According to the respondents, there is a preference in reporting on internal channels administered by third parties, when asked about the attitude of the manager, most respondents evaluated how serious the action committed by the manager was, and the individuals most likely to report out of income from 1 to 4 minimum wages. This study contributes to the discussion of the topic, and seeks to encourage interest in research on the factors that influence the intention to denounce or not a fraud, stimulating the study and understanding of the topic.