An Examination Of The Effects Of Perceived Organizations Support On Employees' Whistleblowing Intention For Accounting Fraud

In recent years,with the acceleration of economic globalization,Enterprises also face more pressure and challenges as they gain more opportunities.The following accounting fraud phenomenon is becoming intensive,such as foreign Enron and WorldCom,domestic Yinguangxia and Dongfang Electronic.Accounting fraud not only disrupts the social and economic order,but also affects the company's good operation and reputation.Therefore,encouraging employees to expose the accounting fraud can help company to resolve the problem quickly and minimize the fraud losses.The whistle-blowing can be divided into two types: external whistle-blowing and internal whistle-blowing.The former means the behavior of reporting to the CSRC,the media or other external regulatory agencies;The latter means the behavior of reporting to the organization manager.Compared with the external whistle-blowing,the internal whistle-blowing protect organization's problems from exposuring to the public and media,and is good for organization's long-term development.So it is very importance for the organization to promote employees' internal whistle-blowing.Based on the social exchange theory,the paper utilized between-participants experimental design method by multiple factors,investigating the effect of perceived organizational support on employees' whistleblowing accounting fraud under 8 different levels of combination.The analysis of 474 experimental data on the possibility of whistleblowing accounting fraud indicates that each dimension of perceived organizations support(organizations support,supervisor support and coworker support)has a significantly positive impact on the employee's whistleblowing intention in Chinese situation;There is an interaction between organizations support and supervisor support,organizations support and coworker support,and the interaction between the three.thereinto,organization support plays a key role,only when it is at a high level,enhancing supervisor support or coworker support can significantly promote the possibility of whistleblowing.Based on research conclusions,for each dimension of perceived organizations support,the paper proposes the advice to improve the possibility of employees' whistleblowing accounting fraud.