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:: 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:   (8056 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]   (1397 Downloads)    
Type of Study: Research | Subject: Special
Received: 2020/12/10 | Accepted: 2021/02/10 | Published: 2022/03/2
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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
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Volume 6, Issue 12 (3-2022) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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