... of this study is to investigate the factors affecting the whistleblowing intentions (WBI) by Iranian accountants by integrating the fraud pentagon and the extended theory of planned behavior. The population was made up of accountants from all of the 400 companies listed in the Tehran Stock Exchange...

...Andrea Tomo; Ernesto De Nito; Paolo Canonico; Gianluigi Mangia; Stefano Consiglio Purpose The literature on corruption and whistleblowing is increasing over the past years. However, the authors contend that individual reactions to a corrupt proposal could differ from the mentioned behaviours...

... of their disciplinary procedures in order to discourage unethical behaviour. Ethics training initiatives should also address whistleblowing, and whistleblowing should be encouraged. Furthermore, universities should integrate ethics more fully into all courses in the Accounting curriculum of prospective professional...