Identification of Whistleblowing Triggers in Fraud Detection by Bank Accountants: A Meta-Synthesis Approach
Keywords:
Whistleblowing, Fraud, Disclosure, Meta-Synthesis, AccountantsAbstract
The present study was conducted with the aim of identifying the triggers of whistleblowing among accountants employed in banks through a meta-synthesis method. The statistical population consisted of all available sources and articles published between 2004 and 2024 (Gregorian calendar) and 1383 to 1403 (Persian calendar). In this regard, 37 relevant scientific articles were reviewed, and key influential components were extracted. A total of 190 initial codes were identified. These initial codes were then categorized into primary and secondary components (themes). The main identified components included: financial corruption, responsibility toward society, professional ethical values, optimal reporting, trust and disclosure, organizational security, inherent and acquired personality and behavioral traits, supportive laws and incentives, individual reactions, societal norms and values of error-reporting expression, moral sensitivity and courage, as well as commitment and accountability. The data analysis process led to the extraction of 12 main components, each playing a role in stimulating, facilitating, or reinforcing whistleblowing behavior. By providing a comprehensive conceptual framework, this study offers a suitable foundation for improving policies and strategies within the banking system to enhance transparency and the quality of financial reporting.
Downloads
References
Aghili, N., Nikmanesh, S., Shamsoddin, & Hashemnia. (2020). Investigating the Impact of Organizational Leadership Factors on Whistleblowing Propensity (Case Study: Employees of the Urban Landscape and Green Space Department of Karaj Municipality). Quarterly Journal of Human Resource Management and Support Development(55), 1-35.
Alsalim, M., Amin, H., & Youssef, A. (2018). The role of corporate governance in achieving accounting information quality (field study in the mishraq sulfur state co.). Stud. Sci. Res. Econ. Ed., 27, 2-24. https://doi.org/10.29358/sceco.v0i0.399
Anvari, F., Wenzel, M., Woodyatt, L., & Haslam, S. A. (2019). The social psychology of whistleblowing: An integrated model. Organizational Psychology Review, 9(1), 41-67. https://doi.org/10.1177/2041386619849085
Atia, R. N. (2013). Deteksi Kecurangan Laporan Keuangan Dalam Perspektif Fraud Triangle (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2011) Universitas Diponegoro].
Bahrami, A., Rad, A., Mohammad Molgharani, A., & Noravesh, I. (2021). Fraud in Financial Statements and New Techniques Used to Detect It. Accounting and Auditing Studies, 38(2), 105-118.
Barzegari Khanaghah, J., Mousavi Buyouki, F. S., & Zanjirchi, S. M. (2015). Financial Statement Users' Perspectives on the Importance and Prevalence of Fraud Risk Factors in Financial Reporting (A Case Study of Yazd Province). Accounting Reviews, 7(2), 1-24.
Chen, F. H., Chi, D. J., & Zhu, J. Y. (2014). Application of Random Forest, Rough Set Theory, Decision Tree and Neural Network to Detect Financial Statement Fraud±Taking Corporate Governance into Consideration. International Conference on Intelligent Computing, https://doi.org/10.1007/978-3-319-09333-8_24
Christensen, H. B., Hail, L., & Leuz, C. (2018). Economic analysis of widespread adoption of CSR and sustainability reporting standards.
Davidson, R. H. (2016). Income Statement Fraud and Balance Sheet Fraud: Different Manipulations, Different Incentives.
de Villiers, C., & Marques, A. (2016). Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure. Accounting and Business Research, 46(2), 167-195. https://doi.org/10.1080/00014788.2015.1039476
de Villiers, C., Rinaldi, L., & Unerman, J. (2014). Integrated reporting: Insights, gaps and an agenda for future research. Accounting, Auditing & Accountability Journal, 27(7), 1042-1067. https://doi.org/10.1108/AAAJ-06-2014-1736
Djawadi, B. M., Plaß, S., & Schäfers, S. (2023). Peers: Powerful or Negligible? A Systematic Review on Peer Factors and Internal Whistleblowing. In Organizational Wrongdoing as the "Foundational" Grand Challenge: Consequences and Impact (Vol. 85, pp. 73-100). Emerald Publishing Limited. https://doi.org/10.1108/S0733-558X20230000085005
Dong, L., Wang, Y. K., & Du, K. (2022). Differential Impact of CSR Disclosures: The Role of Information Source and Financial Performance. Advances in Accounting Behavioral Research, 25, 183-207. https://doi.org/10.1108/S1475-148820220000025008
Effah, N. A. A., Asiedu, M., & Otchere, O. A. S. (2022). Improvements or deteriorations? A bibliometric analysis of corporate governance and disclosure research (1990-2020). Journal of Business and Socio-Economic Development. https://doi.org/10.1108/JBSED-10-2021-0142
Elamer, A. A., Ntim, C. G., Abdou, H. A., & Pyke, C. (2019). Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries. Global Finance Journal, 46, 100488. https://doi.org/10.1016/j.gfj.2019.100488
Ellili, N. O. D. (2022). Impact of ESG disclosure and financial reporting quality on investment efficiency. Corporate Governance, 22(5), 1094-1111. https://doi.org/10.1108/CG-06-2021-0209
Gakhar, M., & Mulla, Z. R. (2021). Whistleblowing and the 'Person-Situation'conundrum: what matters more? Journal of Human Values, 27(3), 247-260. https://doi.org/10.1177/09716858211022893
Guthrie, C. P., & Taylor, E. Z. (2017). Whistleblowing on fraud for pay: Can I trust you? Journal of Forensic Accounting Research, 2(1), 1-19. https://doi.org/10.2308/jfar-51723
Haji, A. A., & Anifowose, M. (2016). The trend of integrated reporting practice in South Africa: Ceremonial or substantive? Sustainability Accounting, Management and Policy Journal, 7(2), 190-224. https://doi.org/10.1108/SAMPJ-11-2015-0106
He, P., Shen, H., Zhang, Y., & Ren, J. (2019). External pressure, corporate governance, and voluntary carbon disclosure: Evidence from China. Sustainability (Switzerland), 11(10), 1-20. https://doi.org/10.3390/su11102901
Helfaya, A., Whittington, M., & Alawattage, C. (2019). Exploring the quality of corporate environmental reporting. Accounting, Auditing & Accountability Journal, 32(1), 163-193. https://doi.org/10.1108/AAAJ-04-2015-2023
Ho, V. H. (2021). Non-financial reporting & corporate governance: Explaining American divergence & its implications for disclosure reform. (pp. 1-23)
Kotb, A., Elbardan, H., & Halabi, H. (2020). Mapping of internal audit research: A post-Enron structured literature review. Accounting, Auditing & Accountability Journal, 33(8). https://doi.org/10.1108/AAAJ-07-2018-3581
Kwon, K., Zhou, M., Wang, T., Cheng, X., & Qiao, Z. (2023). Tone complexity and analyst forecast behaviors: evidence from earnings conference calls. Asian Review of Accounting. https://doi.org/10.1108/ARA-01-2023-0009
Latan, H., Chiappetta Jabbour, C. J., & Lopes de Sousa Jabbour, A. B. (2019). Whistleblowing triangle': Framework and empirical evidence. Journal of Business Ethics, 160(1), 189-204. https://doi.org/10.1007/s10551-018-3862-x
Majboori Yazdi, H., Khalifeh Soltani, S. A., & Hejazi, R. (2023). Developing a Fraud Detection Model in Forensic Accounting. Government Accounting, 9(2), 1-20.
Manesh, M., Tavakoli, A., Oyewunmi, A. E., & Pillay, S. (2024). Ethical decision-making in East Africa: predictors of whistleblowing intention. Society and Business Review. https://doi.org/10.1108/SBR-03-2022-0067
Martin, B. (1999). Whistleblowing and nonviolence. Peace & Change, 24(1), 15-28. https://doi.org/10.1111/0149-0508.00107
Martin, R., Yadiati, W., Pratama, A., Rubio-Misas, M., Alshbili, I., Elamer, A. A., Beddewela, E., Harun, M. S., Hussainey, K., & Mohd Kharuddin, K. A. (2018). Doing Good with Creative Accounting? Linking Corporate Social Responsibility to Earnings Management in Market Economy, Country and Business Sector Contexts. Sustainability, 8, 4568. https://doi.org/10.3390/su11174568
Molaei, A. (2024). Organizational Environment and Whistleblowing Mindset Among Internal Auditors. Quarterly Journal of New Research Approaches in Management and Accounting, 8(92), 1996-2011. https://majournal.ir/index.php/ma/article/view/2630
Puni, A., & Anlesinya, A. (2017). Whistleblowing propensity in power distance societies. Journal of Global Responsibility. https://doi.org/10.1108/JGR-02-2017-0005
Puni, A., & Hilton, S. K. (2020). Power distance culture and whistleblowing intentions: the moderating effect of gender. International Journal of Ethics and Systems, 36(2), 217-234. https://doi.org/10.1108/IJOES-10-2019-0163
Qian, W., Hörisch, J., Schaltegger, S., Baalouch, F., Ayadi, S. D., Hussainey, K., Agyei-Mensah, B. K., Nagata, K., Nguyen, P., & Daske, H. (2015). A study of the determinants of environmental disclosure quality: Evidence from French listed companies. J. Clean. Prod., 22, 1608-1619.
Raza, H. (2025). Factors Influencing Fraud Whistleblowing. Morfai Journal, 4(4), 1281-1292. https://doi.org/10.54443/morfai.v4i4.2324
Resimić, M. (2024). Institutional arrangements for whistleblowing: Challenges and best practices. https://www.jstor.org/stable/resrep32877
Rezaei, S., Mohaghegh, A., Khosravani, A., & Rostami, K. H. (2024). Examination of the Role of Machiavellianism and Whistleblowing in Earnings Management (Case Study of Iran's Electric Power Distribution Companies). International Journal of Innovation Management and Organizational Behavior (IJIMOB), 4(2), 171-179. https://doi.org/10.61838/kman.ijimob.4.2.20
Sholihin, M., & Ratmono, D. (2020). Analisis SEM - PLS dengan WarpPLS 7.0 untuk Hubungan Nonlinier dalam Penelitian SOsial dan Bisnis. Penerbit ANDI.
Sierra-García, L., Zorio-Grima, A., & García-Benau, M. A. (2015). Stakeholder engagement, corporate social responsibility and integrated reporting: An exploratory study. Corporate Social Responsibility and Environmental Management, 22(5), 286-304. https://doi.org/10.1002/csr.1345
Tavangar Ranjbar, M., Alvani, S. M., & Mehrmanash, H. (2022). Understanding the Phenomenon of Whistleblowing with a Meta-synthesis Approach. Quarterly Journal of Strategic Studies, 25(3), 154-187.
Tri Wahyuni, E., Puspitasari, G., & Puspitasari, E. (2021). Has IFRS improved Accounting Quality in Indonesia? A Systematic Literature Review of 2010-2016. J. Account. Invest, 21, 19-44. https://doi.org/10.18196/jai.2101135
Wukich, J. J., Neuman, E. L., & Fogarty, T. J. (2023). Show me? Inspire me? Make me? An institutional theory exploration of social and environmental reporting practices. Journal of Accounting & Organizational Change. https://doi.org/10.1108/JAOC-01-2023-0013
Yu-Shun, H., & Yu-Chen, C. (2018). The impact of information complexity on audit failures from corporate fraud: Individual auditor level analysis. Asia Management Review, 23, 72-85. https://doi.org/10.1016/j.apmrv.2017.09.002
Zhu, G., Li, F., Yan, Y., & Guenis, H. (2023). Privacy paradox resolution in mHealth: the moderating effect of rationality degree. Journal of Enterprise Information Management. https://doi.org/10.1108/JEIM-03-2023-0119
Downloads
Published
Submitted
Revised
Accepted
Issue
Section
License
Copyright (c) 2025 Mohammad Rahimi (Author); Mehrdad Ghanbari (Corresponding author); Somayeh Sarouei, Maryam Nouraei (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
