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:: Volume 4, Issue 8 (2-2020) ::
aapc 2020, 4(8): 63-91 Back to browse issues page
Study of Whistleblowing Intention of Independent Auditors about misconduct: An Application of Theory of Planned Behavior
Mohammad Kashanipour 1, Gholamreza Karami2 , Hossein Khanifar3 , Keyvan Shabani4
1- Associate Professor of Accounting, University of Tehran, Farabi, Qom, Iran. (Corresponding Author) , kashanipour@ut.ac.ir
2- Associate Professor of Accounting, University of Tehran, Tehran, Iran (ghkarami@ut.ac.ir)
3- Professor, Faculty of Management & Accounting, Farabi Campus University of Tehran, Qom, Iran (Khanifar@ut.ac.ir)
4- Ph.D. Student of Accounting, University of Tehran, Farabi, Qom, Iran (keyvanshabani@yahoo.com)
Abstract:   (8553 Views)
In response to recent financial scandals around the world and also financial corruptions in Iran, researchers have been looking for a way to prevent recurring such events. Whistleblowing is proposed as one of the most important monitoring mechanisms in preventing corruption and financial scandals. Whistleblowing means reporting misconduct to responsible authorities. Therefore, the present study aimed to investigate the Whistleblowing about organizational misconduct by using the Theory of Planned Behavior between independent auditors working in the audit institutions and Audit organization. To achieve this goal, 372 questionnaires were collected in 2018 and tested and also Structural Equation Modeling (SEM) was used to test the hypotheses of the research. The results of the research showed that the variables of the Theory of Planned Behavior include attitude toward Whistleblowing, subjective norms and perceived behavioral control have direct and significant influence on the Whistleblowing. Therefore, the Theory of Planned Behavior is a suitable theory for explaining the Whistleblowing in independent auditors.
Keywords: Whistleblowing, Theory of Planned Behavior, Attitude towards Whistleblowing, Subjective Norms, Perceived Behavior Control.
Full-Text [PDF 254 kb]   (1604 Downloads)    
Type of Study: Research | Subject: Special
Received: 2019/06/8 | Accepted: 2019/07/27 | Published: 2020/02/8
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Kashanipour M, Karami G, Khanifar H, Shabani K. Study of Whistleblowing Intention of Independent Auditors about misconduct: An Application of Theory of Planned Behavior. aapc 2020; 4 (8) :63-91
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Volume 4, Issue 8 (2-2020) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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