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

2019 Fiscal Year Final Research Report

• 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
• Keywords: 公認会計士の倫理意識 / 内部告発 / 企業倫理

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.

Free Research Field

会計学

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。