An examination of whistleblowing by dependent accountants within the framework of the theory of planned behavior

Accounting frauds poses a significant threat to public interest, and whistleblowing remains one of the most effective mechanisms for uncovering such misconducts. This study aims to examine the whistleblowing behavior of dependent accountants within the framework of the Theory of Planned Behavior (TPB). The study consists of three main sections: the first covers auditing, types of audits, and auditors; the second explores fraud and whistleblowing; and the third presents the empirical application. To model the intention of dependent accountants to report major accounting fraud, the Theory of Planned Behavior was integrated with the Fraud Triangle framework. The measurement of the research model was conducted using SmartPLS 4.1.0.6, followed by structural model evaluation for hypothesis testing. The study was carried out across Türkiye, primarily within the Central Anatolia region, using simple random sampling based on data obtained from TÜRMOB (Union of Turkish certified accountant and sworn public accountant chambers). Results derived from responses of 410 dependent accountants indicate high levels of attitude, subjective norm, perceived behavioral control, and intention toward whistleblowing. Furthermore, it was found that perceived subjective norms and attitudes have a direct effect on whistleblowing intentions, while perceived behavioral control does not exhibit a direct effect. The findings provide evidence supporting the use of an integrated theoretical model to explain and predict whistleblowing intentions among dependent accountants. These insights are deemed to offer valuable guidance for both institutions and regulators aiming to enhance ethical culture and researchers seeking to understand the environmental and individual factors influencing whistleblowing behavior.