The present research is aimed at identifying the most important variables affecting whistle-blowing and prioritise them in the intention of internal reporting of frauds in the financial statements by accountants. For this purpose, the effect of organisational justice, attitude toward whistle-blowing, personal cost of reporting, proactive personality traits, religiosity and moral intensity are studied. This research is based on a survey research and the statistical population of the study consists of the accountants of the 400 companies listed on the Tehran Stock Exchange in 2015. The hypotheses were tested using OLS regression and the results indicate that among preceding factors, only organisational justice, attitude toward whistle-blowing, religiosity and moral intensity have positive and significant effects on the intention of reporting fraud. The results of prioritising effective factors of whistle-blowing intentions show that organisational justice, religiosity and then gender have the most impact on the intention to whistle-blow in financial statements.