Whistleblowing in small and large accounting firms in Brazil

Organizations must constantly try to prevent losses resulting from unforeseen events and fraud. Whistleblowing has emerged as the most efficient mechanism for detecting such risks, but this phenomenon not yet been studied in SMEs. This research seeks analyze relationships between attitudinal, normative, control beliefs on whistleblowing of accounting professionals, contrasting behavior small large firms perspective Theory Planned Behavior. By using structural equation modeling (PLS-SEM) method a sample 559 Brazilian analysis shows that an individual’s perceptions characteristics influence their practices depending firm size. SME accountants are directly negatively influenced by family management beliefs, positively moderation attitudinal risks scenario.