MUHASEBE VE DENETİM ALANINDA BİLGİ UÇURMA (WHISTLEBLOWING) NİYETİNİ ETKİLEYEN FAKTÖRLER: BİBLİYOMETRİK VE SİSTEMATİK BİR ANALİZ

Musa ÖZÇELİK

Article Details

MUHASEBE VE DENETİM ALANINDA BİLGİ UÇURMA (WHISTLEBLOWING) NİYETİNİ ETKİLEYEN FAKTÖRLER: BİBLİYOMETRİK VE SİSTEMATİK BİR ANALİZ

Authors:

Musa ÖZÇELİK

Publisher:

T.C. Sayıştay Başkanlığı

Main Topics:

Public administration

Journal:

Journal of Turkish Court of Accounts 2022 Vol.33 Issue 125, pp.257-289

Document Type:

Article

Publication Date:

8/2022

Document Language:

Turkish

Document ID (Org No.):

2000569910

Frequency:

Quarterly

eISSN:

2651-351X

pISSN:

1300-1981

Abstract:

 

Whistleblowing is an important factor in preventing, before it is too late, abuses such as financial fraud and manipulations that occur or may occur in organizations. The individuals who may witness these abuses include auditors, professional accountants, and employees of the organization. The aim of this study is to determine the factors affecting whistleblowing intention of auditors, accounting professionals by benefiting from previous studies and employees and offer suggestions. Within this scope, bibliometric and systematic analyses of the studies on whistleblowing, indexed in the Web of Science, in the field of accounting and auditing have been carried out. According to the findings of the study, the most important factors affecting the whistleblowing intention are the moral/ethics, the cost/benefits of whistleblowing, and organizational commitment. In the study, the factors affecting the whistleblowing intention of auditors, professional accountants, and employees are presented. .

Article Details

MUHASEBE VE DENETİM ALANINDA BİLGİ UÇURMA (WHISTLEBLOWING) NİYETİNİ ETKİLEYEN FAKTÖRLER: BİBLİYOMETRİK VE SİSTEMATİK BİR ANALİZ

Authors: Musa ÖZÇELİK

Publisher: T.C. Sayıştay Başkanlığı

Main Topics: Public administration

Journal: Journal of Turkish Court of Accounts 2022 Vol.33 Issue 125, pp.257-289

Document Type: Article

Publication Date: 8/2022

Document Language: Turkish

Document ID (Org No.): 2000569910

Frequency: Quarterly

eISSN: 2651-351X

pISSN: 1300-1981

Issues

Authors:

Musa ÖZÇELİK

Publisher:

T.C. Sayıştay Başkanlığı

Main Topics:

Public administration

Journal:

Journal of Turkish Court of Accounts 2022 Vol.33 Issue 125, pp.257-289

Document Type:

Article

Publication Date:

8/2022

Document Language:

Turkish

Document ID (Org No.):

2000569910

Frequency:

Quarterly

eISSN:

2651-351X

pISSN:

1300-1981