[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
Editorial Board ::
Articles archive::
Publication Ethics::
For Authors::
Peer Review Process::
Registration::
Site Facilities::
Contact us::
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: Volume 2, Issue 3 (9-2017) ::
aapc 2017, 2(3): 61-86 Back to browse issues page
Investigating the relationship between ethical climate and Whistleblowing through optional reporting model in Iran's audit profession
Bahman Banimahd 1, Arash Golmohamadi2
1- Associate Professor Islamic Azad University Branch karaj (Correspondig Auther) , dr.banimahd@Gmail.com
2- MSc. student of accounting of Islamic Azad University, science and Research,Branch.Tehran (akbarian931@atu.ac.ir)
Abstract:   (6741 Views)
   Audit Whistleblowing about organizational misconduct can reduce financial scarcity.The present study examines the impact of Ethical climate Whistleblowing among 330 auditors working in private audit firms and auditing organizations in 1396. Future research is considered as an objective and descriptive-correlation method. This research examines hypotheses based on relationships based on the prediction model and seeks to determine the effect of variables on the inferential statistics method.Data were collected through a questionnaire and analyzed using the structural equations with the help of Amos software.The results of this research show that the ethical climate is affecting the Whistle Blowing and its two components of its three component. The two components that are affected by Ethical climate include the Perceived personal responsibility to report and Perceived seriousness of the act in question, and the component that is not affected by the ethical climate, the Perceived personal costs of reporting. The results of this study have provided useful information to auditors about the Ethical climate of audit firms and their impact on auditors' Whistleblowing.and can be used to plan for the ethics of the profession.
Keywords: Ehtical climate, Whistle Blowing, Auditing, Iranian Association of Certified Public Accountants
Full-Text [PDF 261 kb]   (2426 Downloads)    
Type of Study: Research | Subject: Special
Received: 2017/06/21 | Accepted: 2017/07/31 | Published: 2017/09/22
References
1. Alleyne,P. Hudaib,M. Pike,R., (2013).Towards a conceptual model of whistle-blowing intentions among external auditors
2. Arnold, D., & Ponemon, L. (Fall 1991). Internal auditors’ perceptions of whistle-blowing and the influence of moral reasoning: an experiment. Auditing: A Journal of Practice and Theory, 10(2): 1–15
3. Ayers, S., and Kaplan, S. (2005).Wrongdoing by consultants, Journal of Business Ethics, vol. 57(2): 121-137.
4. Balthazard, P. A. and R. A. Cook (2004). “Organizational culture and Knowledge Management Success: Assessing the Behavior-Performance Continum.” Proccedings of the 37 th Hawaii International Conference on System Science:25-43
5. Buchan, H. F. (2005). Ethical decision making in the public accounting profession: an extension of Ajzen’s theory of planned behaviour. Journal of Business Ethics, 61(2): 165–181.
6. Chung, J., Monroe, G., & Thorne, L. (2004). An examination of factors affecting external and internal whistle-blowing by auditors. Research seminar. The University of NSW School of Accounting.
7. Copeland, J. (2005). Ethics as Imperative. Accounting Horizons, 19 (1):35-43.
8. Curtis, M. (2006). Are audit-related ethical decisions dependent upon mood? Journal of Business Ethics, 68(2): 191–209.
9. Dalton,D and Radtke,R.R.(2013).The Joint Effects of Machiavellianism and Ethical Environment on Whistle-Blowing, Journal of Business Ethics,vol. 117:153-172.
10. Dart, E. (2011). UK investors’ perceptions of auditor independence. British Accounting Review, 43: 173–185.
11. El'fred Boo, Terence Bu-Peow Ng, and Premila Gowri Shankar (2016) Effects of Incentive Scheme and Working Relationship on Whistle-Blowing in an Audit Setting. AUDITING: A Journal of Practice & Theory: November 2016, Vol. 35, No. 4: 23-38.
12. Finn, D. W. (1995). Ethical decision making in organizations: a management employee-organization whistle-blowing model. Research on Accounting Ethics, 1: 293–313.
13. Finn, D. W., & Lampe, J. (1992). A study of whistle-blowing among auditors. Professional Ethics, 1(3–4), pp: 137–168.
14. Gaa, James;. (1992): A model of auditors' ethical decision processes; Discussions Journal of Business Ethics Volume 4, Issue 2:11-33
15. James Gerard cailliern ; (2017),An examination of the role whistle-blowing education plays in the whistle-blowing process, The Social Science Journal, lume 54, Issue 1: 4–12
16. Jubb, P. (1999).Whistle-blowing: a restrictive definition and interpretation, Journal of Business Ethics, vol. 12 (1), pp:77-94
17. Jin Chen ,Haiqing Bai, Xijuan Yang , (2017) Ethical Leadership and Internal Whistleblowing: A Mediated Moderation Model, Journal of Business Ethics:1–16
18. Kaplan, S. E. (Fall 1995). An examination of auditors’ reporting intentions upon discovery of procedures prematurely signed off. Auditing: A Journal of Practice and Theory, 14(2): 90–104.
19. Kaplan, S. E., & Whitecotton, S. M. (Spring 2001). An examination of the auditors’ reporting intentions when another auditor is offered client employment. Auditing: A Journal of Practice and Theory, 20(1):45–63.
20. Near, J. P., & Miceli, M. P. (1985). Organizational dissidence: the case of whistle-blowing. Journal of Business Ethics, 4(1), pp : 1–16.
21. Ponemon, L. A. (Fall 1994). Comment: whistle-blowing as an internal control mechanism: individual and organizational considerations. Auditing: A Journal of Practice & Theory: 118–130.
22. Rothwell, G. R., & Baldwin, J. N. (2006). Ethical climates and contextual predictors of whistle-blowing. Review of Public Personnel Administration, 26(3):216-244.
23. Sarros, J. C.; Cooper, B. K.; and J. C. Santora (2011). “Leadership Vision, Organizational Culture, and Support for Innovation .in Not-for-Profit and For-Profit Organizations.” Leadership & Organization Development Journal, 32 (3):291-309.
24. Sarbanes, P., & Oxley, M. (2002). Sarbanes-Oxley act of 2002. Washington, D.C: US Congress.
25. Sarens, G., De Beelde, I., & Everaert, P. (2009). Internal audit: a comfort provider to the audit committee. British Accounting Review: 90–106.
26. Schultz, J. J., Johnson, D. A., Jr., Morris, D., & Dyrnes, S. (1993). An investigation of the reporting of questionable acts in an international setting. Journal of Accounting Research, 31(Suppl.):75–103.
27. Syahrul Ahmar Ahmad. ceRahimah Mohamed Yunos. Raja Adzrin Raja Ahmad. Zuraidah Mohd Sanusi.e Whistleblowing Behaviour: The Influence of Ethical Climates Theory, Procedia - Social and Behavioral Sciences, Volume 164, 31 December 2014:445-450
28. Schwepker, C. H. (2001). Ethical climate’srelationship to job satisfaction, organizational commitment, and turnover intention in the salesforce. Journal of Business Research, 54(1): 39-52.
29. Taylor, E. Z., and Curtis, M. B., (2010).An examination of the layers of workplace influences in ethical judgments: Whistle-blowing likelihood and perseverance in public accounting, Journal of Business Ethics, vol. 93: 21-37.
30. Victor & Cullen, J. (1978). An ethical weather report: Assessing the organization's ethical climate, Journal of Business Research, Volume 18, Issue 2 : 50-6
Add your comments about this article
Your username or Email:

CAPTCHA



XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Banimahd B, Golmohamadi A. Investigating the relationship between ethical climate and Whistleblowing through optional reporting model in Iran's audit profession. aapc 2017; 2 (3) :61-86
URL: http://aapc.khu.ac.ir/article-1-262-en.html


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 2, Issue 3 (9-2017) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
Persian site map - English site map - Created in 0.08 seconds with 36 queries by YEKTAWEB 4645