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aapc 2017, 1(2): 65-95 Back to browse issues page
The Effect of Auditors’ Feature Machiavellian behavior on Their Whistle Blowing
Ebrahim Beigi Harchegani 1, Bahman Banimahd 2, Seyed Mohamad Reza Raiiszade 3, RamezanAli Royaee 4
1- Phd Student Science and Research Branch, Islamic Azad University
2- Phd Student Science and Research Branch, Islamic Azad University , dr.banimahd@gmail.com
3- Assistant Professor. D epartment of Management and Accounting, Chalus Branch, Islamic Azad University, Chalus
4- Assistant Professor. Department of Management and Economic, Science and Research Branch, Islamic Azad University, Tehran, Accounting Group, Iran.
Abstract:   (1548 Views)

 Whistle Blowing about corporate wrongdoing can reduce corruption scandals. Machiavellianism as a one of the moral system's component, affecting the individual's behavior. This study examined the influence of Machiavellianism as a behavioral characteristics on the auditor's whistle Blowing. The sample is consisted of 385 auditors working in both the public and private sectors in 2015. Data were collected through questionnaires.  Structural Equation Modeling (SEM) using LISREL software used in order to data analysis. The findings show that auditors with the high level of Machiavellianism, will have a lower tendency to whistle blowing. The severity of the impact increases by their perceived seriousness of the act in question, perceived personal costs of reporting and their Perceived personal responsibility to report. The results of this research provide useful information about the factors affecting the auditors' whistle blowing that can be used to plan for the development of professional ethics rules

Keywords: Whistle Blowing, Machiavellian ism, Perceived Personal Responsibility to Report, Perceived Personal Costs of Reporting
Full-Text [PDF 287 kb]   (1085 Downloads)    
Type of Study: Research | Subject: Special
Received: 2016/09/27 | Accepted: 2016/11/25 | Published: 2016/04/12
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Beigi Harchegani E, Banimahd B, Raiiszade S M R, Royaee R. The Effect of Auditors’ Feature Machiavellian behavior on Their Whistle Blowing. aapc. 2017; 1 (2) :65-95
URL: http://aapc.khu.ac.ir/article-1-143-en.html

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