组织公平感对雇员揭发会计舞弊的影响研究

Research on the Influence of Organizational Justice on the Behavior of Whistle-blowing about Accounting Fraud

现行的有关组织公平感的研究证明组织公平感可以划分为分配公平、程序公平、人际公平和信息公平四个方面,本文研究目的是探索组织公平感对上市公司雇员揭发会计舞弊行为的影响作用,文章结合完全随机实验和情景模拟量种方法证明了组织公平感对上市公司雇员揭发会计舞弊行为有促进作用。

The current studies of organizational justice demonstrated that organizational justice can be divided into four aspects which are distributive justice, procedural justice, interpersonal justice and information justice.The purpose of this article is to explore the relationship between organizational justice and the act of the employees of listed company to disclose accounting fraud. This paper adopts completely random experiment combined with simulation method and proved that organizational justice has a promoting effect on the behavior of whistle-blowing.