FRAUDES CONTÁBEIS E WHISTLEBLOWING: UMA PESQUISA EMPÍRICA SOBRE A INFLUÊNCIA DA PERCEPÇÃO CONTÁBIL DO DELATANTE

Rossana Guerra Sousa, Adriana Fernandes Vasconcelos, Gustavo Amorim Antunes, José Dionísio Gomes da Silva

Resumo


A fraude corporativa é considerada um sério problema econômico e social, com efeitos adversos sobre uma ampla gama de partes interessadas e tem nas ações de denúncia interna (whistleblowing) seu principal fator de mitigação. Para um melhor entendimento das questões que levam a decisão de delação, o estudo examinou a interferência da percepção contábil do empregado sobre esta decisão. Foi conduzido um estudo exploratório com pesquisa de campo a partir da construção de um cenário hipotético, adaptado de Menk (2011) e da avaliação da percepção contábil, com questionário elaborado por Clikerman e Henning (2000). Os dados, analisados com análise fatorial e comparação de médias, apontam uma possível relação entre a melhor percepção contábil e a propensão a delação, demonstrando a necessidade da divulgação institucional e social da importância e do impacto das questões contábeis na busca pela redução dos casos de fraude contábil.


Palavras-chave


Contabilidade Comportamental. Whistleblowing;Fraude Contábil.

Texto completo:

doi:10.4270/ruc.2013325

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DOI: http://dx.doi.org/10.4270/ruc.20139

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