STUDIES ON WHISTLEBLOWING IN THE FIELD OF ACCOUNTING AND AUDITING: A RESEARCH INTO THE FACTORS AFFECTING WHISTLEBLOWING INTENTION

Abstract

Whistleblowing is defined as the process of reporting abuses by a member of an organization to the internal or external people who may affect changes. Whistleblowing is an important factor in preventing, before it is too late, abuses such as financial fraud and manipulations that occur or may occur in organizations. The individuals who may witness these abuses include auditors, professional accountants, and employees of the organization. The purposes of this study are to determine the factors affecting the whistleblowing intention of auditors, professional accountants, and employees and to offer suggestions. Within this scope, bibliometric and systematic analyses of the studies on whistleblowing, indexed in the Web of Science, in the field of accounting and auditing have been carried out. According to the findings of the study, the most important factors affecting the whistleblowing intention are the moral/ethics, the cost/benefits of whistleblowing, and organizational commitment. In the study, the factors affecting the whistleblowing intention of auditors, professional accountants, and employees are presented.