The Relationship Between Value Orientation, Positive Moods and Perception of Fairness with   internal auditors'  Intention to  Whistle-blowing

Kadkhodaee Elyadarani, mozhdeh; Banimahd, Bahman

doi:10.52547/aapc.6.11.67

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Volume 6, Issue 11 (8-2021)

aapc 2021, 6(11): 67-91

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The Relationship Between Value Orientation, Positive Moods and Perception of Fairness with internal auditors' Intention to Whistle-blowing

Mozhdeh Kadkhodaee Elyadarani¹

, Bahman Banimahd Dr

1- Ph.D Student of Accounting, Department of Accounting, Islamic Azad University, Tehran Science and Research Branch , Tehran (kadkhodaee.mojdeh@yahoo.com)
2- Associate Professor of Accounting , Department of Accounting, Islamic Azad University, Karaj Branch, Karaj(Corresponding Author) , dr.banimahd@gmail.com

Abstract: (6976 Views)

Value orientation is an important variable in work ethics that includes people's beliefs about material and post material issues. This study classifies internal auditors into three groups: materialistic, post materialist, and a combination of the two. Then, it measures the level of value orientation, positive moods and perception of fairness and examines its relation with the Whistle-blowing from a behavioral and social perspectives. In this Paper, the research method for collecting theoretical foundations is archival, also we use questionnaire for collecting survey data. The statistical sample of the present study includes 149 internal auditors working in listed companies on the Tehran stock exchange who have been selected by using the simple random sampling method. Multiple linear regression has been used to test the hypotheses. The results of hypotheses testing show that the value orientation has a significant and positive relationship with the materialistic internal auditors' intention to whistle-blowing. But this relationship is a significant and negative one in the post materialist auditing group. In the third group, materialist- post materialist internal auditors, there is no significant relationship between value orientation and whistle-blowing. Evidence of this study also shows that positive moods and fairness in all three groups have a significant and positive relationship with the whistle-blowing. The contribution of this research is the introduction of value orientation theory to behavioral accounting and auditing texts. The results of this study can also provide useful information to internal audit profession policymakers about fraud reporting.

Keywords: Internal Audit, Value Orientation, Positive Moods, Perception of Fairness and Whistle-blowing

Full-Text [PDF 411 kb] (2082 Downloads)

Type of Study: Research | Subject: Special
Received: 2020/07/10 | Accepted: 2020/09/7 | Published: 2021/08/23

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Kadkhodaee Elyadarani M, Banimahd B. The Relationship Between Value Orientation, Positive Moods and Perception of Fairness with internal auditors' Intention to Whistle-blowing. aapc 2021; 6 (11) :67-91
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