More than three quarters of those questioned told researchers they would report colleagues who were involved in major incidents of fraud.

About four in 10 also said they would tell management if they knew of any minor offences.

The impact that some of the recent corporate failures have had on people's lives... may have led to a significant change of attitude

Robin Crawford KPMG Forensic

Those behind the study believe that recent corporate failures and accounting scandals may be responsible for the change in opinion.

The findings are being released as a Fraud Forum takes place in Edinburgh.

The survey was carried out by YouGov on behalf of KPMG Forensic, one of the firms which organised the forum at the Royal Society of Edinburgh.

Some 140 businesspeople involved in financial control, internal audits and human resources are taking part in the event.

KPMG Forensic said the survey revealed a marked change in the pattern of employee behaviour.

Robin Crawford said: "Fraud until now has been seen as a victimless crime, but the fact that so many people have lost their jobs through this fraud has debunked this myth.

"In the past, we've found that employees have felt less inclined to report obvious incidents of fraud due to their unwillingness to turn-in their fellow employees, but now, as our survey shows, there has been a significant turn-around in people's behaviour.

Held to account

"The impact that some of the recent corporate failures have had on people's lives, which has often resulted in huge numbers of job losses, may have led to a significant change of attitude towards fraud in the workplace.

"People now recognise that it is not a victimless crime and that those who are responsible should be reported and then held to account for their actions."

The survey found that 96% of the Scottish respondents felt that accounts manipulation was unacceptable, or that they felt uneasy about it.

Attitudes have changed, according to the study

Some 77% would report their colleagues to their bosses for major incidents of fraud, while 43% would report them for minor incidents, such as stealing office stationery.

Four in 10 respondents in Scotland admitted that they had lied to cover up for mistakes.

More than 1,800 people took part in the survey.

Mr Crawford said companies had to create a culture where people were encouraged to speak up.

He said they should introduce a whistle-blowing policy so staff can report concerns in a confidential manner without fear of repercussions.