Hile Denetiminde Whistleblowing Ve Whistleblowing Niyetini Etkileyen Faktörler: Kayseri’de Faaliyet Gösteren Muhasebeciler İle Ampirik Bir Çalışma (Araştırma Makalesi)

In modern world order, required technical and executive supports are constituted to inform authorized about wrongness that had been witnessed. Transparency and clarity are so important principle of administration. In this respect, covering wrongness isn’t preferring in new administrative mentality. In this research, whistleblowing intention is taken stock off among the accountants who are in high potential of status to witness wrongness in any business. The research about whistleblowing intention is carried out with influencing factors. According to the research which carried out among 78 accountants laboring business in Kayseri, when witnessed about wrongness, whistleblowing is preferred especially inside of the business. In the research, factors such as sensitivity, social environment, empathy which affect positively the whistleblowing intention and factor of retaliation which affect negatively the whistleblowing intention, are evaluated.