The influence of anonymous reporting channel on accounting-fraud detection in organizations
DOI:
https://doi.org/10.11606/rco.v11i30.134372Keywords:
Anonymous Reporting Channel. Accounting fraud. Internal Control. Integrity program. Compliance.Abstract
This study aims to analyze the influence of internally operated Anonymous Reporting Channels on employees’ decision in communicating cases of accounting-fraud. An experiment was conducted with 191 individuals in accounting related functions from for-profit Brazilian organizations, under two types of employment contract (tenured and not tenured ones). The participants were divided into two groups. For the treatment group, ‘presence’ and ‘type’ of the internal channel of anonymous reporting was manipulated. The experiment was applied by electronic questionnaire and the results analyzed with nonparametric tests average comparisons. The results indicate that the existence of an Anonymous Reporting Channel internally operated (e.g. internal whistleblower hotline) increases tenured employee's intention in reporting the accounting-fraud. However, the propensity to expose illegal or unethical accounting practices is not affected to non-tenured employees.
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