[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
:: Volume 6, Issue 12 (3-2022) ::
َAAPC 2022, 6(12): 213-246 Back to browse issues page
The Role of Ethical Leadership, Professional Identity and Organizational Identity in Whistleblowing Intention about Misconduct by Independent Auditors'
Ramin Shahalizadeh1, Hashem Nikoomaram *2, Farzaneh Heidarpoor3
1- Ph.D. Student of accounting, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran.(Ra.shahlizadeh@gmail.com)
2- Professor of Accounting,Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran(Corresponding Author) , H-nikoumaram@srbiau.ac.ir
3- ssociate Professor of Accounting,Department of Accounting, Economic and Accounting Faculty,Tehran Centeral Branch, Islamic Azad University, Tehran, Iran.(Far.heidarpoor@iauctb.ac.ir)
Abstract:   (5347 Views)
 Ethical leadership is one of the new Approaches that has been considered after the moral scandal and bankruptcy of organizations in the present century. Ethical leadership as a demonstration of normative appropriate behavior through conduct through personal actions and interpersonal relationships, and the promotion of such conduct to followers and Also, professional and organizational identity as components that align the norms, objectives and values of auditors with the profession and organization, can be effective in Whistleblowing Intention auditors as a mechanism to prevent and detect unethical behaviors and wrongdoing in the audit profession. The purpose of this study is to investigate the role of ethical leadership, professional identity and organizational identity on whistleblowing by independent auditors. The statistical population of the study includes independent auditors working in private and public sector audit firms in 2020, which 441 were selected as the final sample. Data were collected through a questionnaire and analyzed using structural equations using LISREL software. Findings of this study show that ethical leadership has a positive and significant effect on auditorsch whistleblowing intention directly and due to professional identity and organizational identity. According to the results of this study, the implementation of ethical leadership and strengthening professional identity and organizational identity increases whistleblowing intention in the audit profession, and this issue will reduce misconduct in auditing firms. The present study can lead to more attention to the issue of whistleblowing, the importance of ethics in managers, appropriate ethical behavior to whistleblowing and reduce misconduct in the auditing profession in Iran.
Keywords: Ethical leadership, Whistleblowing, Professional identity, Organizational identity.
Full-Text [PDF 303 kb]   (218 Downloads)    
Type of Study: Research | Subject: Special
Received: 2020/12/10 | Accepted: 2021/02/10 | Published: 2022/03/2
References
1. Al-Absy, M.S.M., K.N.I.K. Ismail, and S. Chandren. 2019. Corporate Governance Mechanisms, Whistle-Blowing Policy and Earnings Management Practices of Firms in Malaysia. Journal of Humanities and Social Sciences 13(6): 917-922.
2. Alleyne, Ph., M. Hudaib. and R. Pike.2013. Towards a conceptual model of whistle-blowing intentions among external auditors. The British Accounting Review 45:10-23.
3. Anvari, F., M. Wenzel, L. Woodyatt, and S.A. Haslam. 2019. The social psychology of whistleblowing: An integrated model, Organizational Psychology Review 9(1): 41-67.
4. Ashforth, B.E., S.H. Harrison, and K.G. Corley. 2008. Identification in organizations: An examination of four fundamental questions. Journal of Management 34(3): 325-374.
5. Bhal, K., A. Dadhich. 2011. Impact of ethical leadership and leader–member exchange on whistle blowing: the moderating impact of the moral intensity of the issue. Journal of Business Ethics 103(3): 485–496.
6. Brown, M.E., and L.K. Trevino. 2006. Ethical leadership: A review and future directions. The Leadership Quarterly 17(6): 595–616.
7. Cheng, J., H. Bai, and X. Yang. 2019. Ethical Leadership and Internal Whistleblowing: A Mediated Moderation Model. J Bus Ethics 155: 115–130.
8. Culiberg, B., and K.K. Mihelič. 2017. The Evolution of Whistleblowing Studies: A Critical Review and Research Agenda. Journal of Business Ethics 146: 787–803.
9. Cintya, L., and A.I. Yustina. 2019. From Intention to Action in Whistleblowing: Examining Ethical Leadership and Affective Commitment of Accountants in Indonesia. International Journal of Business 24(4): 412-433.
10. Delmas, C. 2015. The Ethics of Government Whistleblowing. Social Theory and Practice: 77-105.
11. DeConinck, J. B. 2015. Outcomes of ethical leadership among salespeople, Journal of Business Research 68(5): 1086-1093.
12. Elci, M., I. Sener, S. Aksoy, and L. Alpkan. 2012. The impact of ethical leadership and leadership effectiveness on employees’turnover intention: The mediating role of work related stress, Procedia-Social and Behavioral Sciences 58: 289-297.
13. Hansen, S. D., B.J. Alge, M. E. Brown, C. L. Jackson, and B.B. Dunford. 2013. Ethical leadership: Assessing the value of a multifoci social exchange perspective. Journal of Business Ethics 115(3): 435-449.
14. Kalshven, K., D. Den Hartogh, and A. De Hoogh. 2011. Ethical at work questionnaire (ELW): Development and validation of a multidimensional measure. The leadership quarterly. 22: 51-69.
15. Kaplan, S. E., and J. J. Schultz. 2007. Intentions to report questionable acts: An examination of the influence of anonymous reporting channel, internal audit quality, and setting. Journal of Business Ethics 71(2): 109–124.
16. Latan, H., C.M. Ringle, and C.J.C Jabbour. 2016. Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects. Journal of Business Ethics 152 (2): 573-588.
17. Lee, G., and X. Xiao. 2018.Whistleblowing on accounting-related misconduct: A synthesis of the literature. Journal of Accounting Literature 41: 22–46.
18. Liu, Y., S. Zhao, R. Li, Z. Lulu, and F. Tian. 2018. The relationship between organizational identification and internal whistle-blowing: the joint moderating effects of perceived ethical climate and proactive personality. Review of Managerial Science 12(1): 113- 134.
19. Liu, G., and H. Ren. 2017. Ethical team leadership and trainee auditors’ likelihood of reporting client’s irregularities. Journal of Financial Crime 24: 157-175.
20. Mayer, D. M., K. Aquino, R.L. Greenbaum, and M. Kuenzi. 2012. Who displays ethical leadership, and why does it matter? An examination of antecedents and consequences of ethical leadership. Academy of Management Journal 55(1): 151-171.
21. Peus, C., J.S. Wesche, B. Streicher, S. Braun, and D. Frey. 2012. Authentic Leadership: An Empirical Test of Its Antecedents, Consequences, and Mediating Mechanisms. Journal of Business Ethics 97(1): 331–348.
22. Shakeel, F., P.M. Kruyen, and S.V. Thiel. 2019. Ethical Leadership as Process: A Conceptual Proposition, Public Integrity 21(6): 613-624.
23. Tuan Mansor, T.M., A. Mohamad Ariff, and H.A. Hashim. 2020. Whistleblowing by auditors: the role of professional commitment and independence commitment. Managerial Auditing Journal 35(8): 1033-1055.
24. Taylor, E. Z., and M. B. Curtis. 2010. An examination of the layers of workplace influences in ethical judgments: Whistleblowing likelihood and perseverance in public accounting. Journal of Business Ethics 93(1): 21-37.
25. Warren, D.E. and M. Alzola. 2009. Ensuring Independent Auditors: Increasing the Saliency of the Professional Identity. Group Decision and Negotiation 18 (1): 41-56.
26. Walumbwa, F. O., D. M. Mayer, P. Wang, H. Wang, K. Workman, and A.L. Christensen. 2011. Linking ethical leadership to employee performance: The roles of leader- member exchange, self-efficacy, and organizational identification. Organizational Behavior and Human Decision Processes 115: 204 – 213.
27. Yilmaz, E. 2010.The analysis of organizational creativity in schools regarding principle’s Ethical Leadership Characteristics. Procedia social and behavioral sciences 2(2): 3949-3953.
28. Zhang, F.W.,J.q. Liao, and J.m. Yuan. 2016. Ethical leadership and whistleblowing: Collective moral potency and personal identification as mediators. Social Behavior and Personality: An international journal 44(7): 1223-1232.
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:

Shahalizadeh R, Nikoomaram H, Heidarpoor F. The Role of Ethical Leadership, Professional Identity and Organizational Identity in Whistleblowing Intention about Misconduct by Independent Auditors'. َAAPC. 2022; 6 (12) :213-246
URL: http://aapc.khu.ac.ir/article-1-929-en.html


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 6, Issue 12 (3-2022) 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 30 queries by YEKTAWEB 4419