Comparative study of whistle-blowing intentions among public accountants between the UK and Japan

• Project/Area Number: 16K17207
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Kobe University
• Principal Investigator: Horiguchi Shinji 神戸大学, 経営学研究科, 准教授 (10432569)
• Project Period (FY): 2016-04-01 – 2020-03-31
• Project Status: Completed (Fiscal Year 2019)
• Budget Amount: ¥3,770,000 (Direct Cost: ¥2,900,000、Indirect Cost: ¥870,000); Fiscal Year 2018: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000); Fiscal Year 2017: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000); Fiscal Year 2016: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
• Keywords: 公認会計士の倫理意識 / 内部告発 / 企業倫理 / 監査人の倫理意識 / 監査 / 告発動機 / 倫理意識 / 会計学

Outline of Final Research Achievements

Why do auditors are reluctant to blow the whistle on wrongdoing especially knowing that it has significant implications on their professional image and on wider society’s wellbeing? This study explores the whistle-blowing intentions among public accountants in Japan, particularly focusing on the moderating effects of Perceived Organizational Support (POS) on their intentions.
The result shows that (1) Japanese accountants are more inclined to blow the whistle internally on wrongdoing than externally; (2) POS is positively higher with internal whistle-blowing intention than with external whistle-blowing intention among Japanese accountants.

Academic Significance and Societal Importance of the Research Achievements

「内部告発」に関する研究領域では、これまでにも従業員の告発モデルが開発されてきたが、会計監査人に焦点を当てた告発モデルを開発したことが当該領域への学術的意義である。また日本でもこれまで監査人の「告発」に焦点を当てたテーマの重要性が指摘されてきたが、主に概念の整理にとどまるものであった。本研究の結果は、今後の制度設計の基礎となる情報を与えることが予想され、そこに社会的な意義が期待される。

Research Products

• [Int'l Joint Research] ヘリオットワット大学(英国)
• [Int'l Joint Research] パハン大学(マレーシア)
• [Int'l Joint Research] グラスゴー大学/ヘリオットワット大学(英国)
• [Int'l Joint Research] グラスゴー大学/ヘリオットワット大学(英国)
• [Int'l Joint Research] グラスゴー大学/ヘリオットワット大学(英国)
• [Journal Article] 科学不正事件の倫理的側面 (2018)
  • Author(s): 堀口真司
  • Journal Title: 国民経済雑誌 Volume: 第218巻
• [Presentation] Why accountants in Japan remain silent on wrongdoing? (2020)
  • Author(s): Mohammad Hudaib, Shinji Horiguchi
  • Organizer: Prince Mohammad Bin Salman College (MBSC) of Business & Entrepreneurship
  • Int'l Joint Research
• [Presentation] Exploring Whistle-blowing Intentions among Public Accountants in Japan: The Moderating Role of Perceived Organizational Support in Breaking the Silence (2019)
  • Author(s): Shinji Horiguchi, Mohammad Hudaib
  • Organizer: Australasian Business Ethics Network (ABEN)
• [Presentation] Making Implicit CSR Explicit? (2019)
  • Author(s): Shinji Horiguchi
  • Organizer: European Business Ethics Network (EBEN)
• [Presentation] Japanese CSR: A responsibility to whom? (2018)
  • Author(s): Shinji Horiguchi
  • Organizer: European Business Ethics Network AC 2018
  • Int'l Joint Research
• [Presentation] Japanese CSR: Extensive Accountability without Civil Society (2016)
  • Author(s): Horiguchi, S.
  • Organizer: EBEN RC 2016
  • Place of Presentation: Palermo, Italy
  • Year and Date: 2016-09-08
  • Int'l Joint Research