Background: Despite the investments that done regarding fraud detection processes and tools ‎around the world, research has recognized whistleblowers as an important source of fraud ‎detection. Various regulatory strategies have been employed recently in corporations in order ‎to protect the whistleblowers. One of these strategies is providing financial incentives. This ‎study is an attempt to investigate the role of financial incentives‏ ‏and seriousness in motivating ‎the accountants and auditors to expose unethical issues. ‎
Method: This is an applied research in terms of goal and a descriptive-correlation research in terms of ‎nature. The study population includes accountants and auditors in Shiraz and the sample was ‎selected using Cochran formula. The data collected with questionnaire and analyzed using ‎regression method.‎
Results: The results showed that there is a direct relationship between financial incentives and ‎whistle blowing intentions. Based on results, seriousness of an unethical action increases ‎whistle blowing intentions but affects the role of financial incentives and adjusts its effects.‎
Conclusion: Financial incentives‎‏ ‏increase people's tendency to expose unethical actions. ‎However, the role of these incentives becomes less important when the unethical action is ‎considered serious. Therefore, to enhance the effectiveness of internal controls, we should note ‎that financial incentives are not effective in all cases; they are effective when the unethical ‎actions are less serious. The reason is that the people dealing with serious issues would report ‎unethical acts without financial incentive.‎