Analysis of Whistleblower beliefs in Latin America

Abstract

The research aims to identify the whistleblower beliefs regarding the reporting of presumed financial crimes, in the Hispanic-American and Brazilian contexts. The interviews surveyed 50 business professionals from 14 Hispanic American countries using the Ajzen protocol (2006) to study the determinants of whistleblower beliefs. The content analysis of the responses allowed to identify the regional beliefs of the favourable and unfavourable results of a potential complaint, the relevant referents that can be matched, and the perceived controls that allow and facilitate, or hinder the performance of whistleblower behaviour. The evidence collected contributes to the literature, organisations and criminal investigators, noting local beliefs that can be used to influence, measure and predict local whistleblower behaviour.