Özet:

The aim of the study is to combine the factors affecting the perception of the intention of reporting with the Planned Behavioral Theory. The examples of the study have been determined as accounting professionals because of their experience in fraudulent activities and having received a lot of training in terms of professional ethics. The study was conducted with 238 accounting professionals working in Zonguldak, Bartın and Karabük Islands. In the survey study applied for the research, the accounts were asked about the attitudes that influenced the reporting intention, the subjective norms, the observed behavioral control objects. The survey data was analyzed with SPSS 22 and SmartPLS 3.2.8 package programs. The analysis has shown that there is a positive relationship between the accounts' tricks and the behavioral control shifts perceived and the intention of reporting. The study found that accounting members’ intention of reporting was influenced by attitudes and perceived behavioral control variables. On the other hand, while internal communication channels are used in the reflection of attitudes to the intention of reporting, it is understood that the perceived behavioral control variable will be realized through both internal and external channels.

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