Individual Characteristics and Ethical Whistle-Blowing Intention in Audit Profession
نویسنده
چکیده مقاله:
Background: Individuals characteristics including gender, education level, job experience and job rank are affective and significant variables in work ethic. This research try to study this affection on whistle blowing in audit profession. Thus, the aim of this research is to study of gender effect on whistle blowing as an ethical behavior. Method: The research method is descriptive-correlation. Auditors employed in Iranian audit firms in 2018 were the sample of this study. Questionnaire was used in this study. Multiple linear regression and nonparametric statistics was used in order to data analysis and research question testing. Results: The results of this study show that gender has a significant and negative relationship with the whistle blowing. In other words, women have not an intention to whistle blowing than men in audit profession. Other outcomes of this study show that there is no a significant relationship between education level, job experience and job rank with the whistle blowing. Research evidence, also, show that women's perception about individual responsibility and related costs of reporting wrongdoing is more than men's perception in audit firm. Conclusion: According to the finding of this study, gender is most important variable that influence on the auditor's whistle blowing. This show that gender is a significant factor in audit judgment and decision making process. Due to that ethical principles are very important in auditing profession, women must participate to develop of these principles and policy makers of auditing can provide facilities in this regard.
منابع مشابه
Blowing the Whistle
Leniency clauses, offering cartelists legal immunity if they blow the whistle on each other, is a recent anti-trust innovation. The authorities wish to thwart cartels and promote competition. This effect is not evident, however; whistle-blowing may enforce trust and collusion by providing a tool for cartelists to punish each other. We examine the impact of leniency law, and other rules, theoret...
متن کاملSome Paradoxes of Whistle-Blowing
By "paradox" I mean an apparent—and, in this case, real—inconsistency between theory (our Systematic understanding of whistle-blowing) and the facts (what we actually know, or think we know, about whistle-blowing). What concerns me is not a few anomalies, the exceptions that test a rule, but a flood of exceptions that seems to swamp the rule. This paper has four parts. The first states the stan...
متن کاملimpact of organizational culture factors and organizational structure factors on whistle-blowing intention in organization
the puppose of this research is identification of the impact of organizational culture factors and organizational structure factors on whistle-blowing. we used mixed method. at first stage, we used qualitative method; so, we used delphi technic and finally, by reaching consensus comments, we found 21 items with 0/441 coefficient of agreement. then, in the second stage, we use quantitative appro...
متن کاملMotivational Antecedents of Whistle-Blowing in Iranian Public Service Organizations
This paper empirically explores how whistle-blowers, as members of a collective or as individual actors, are motivated to report a wrongdoing in public service organizations of Iran. Whistle-blowing in the service organizations of public sector utilizes the mass media to call the attention of public to corruption activities that are associated to the misuse of public funding in a direct way. Th...
متن کاملBlowing the whistle on health care fraud.
Medical technology is crucial to the health and welfare of our citizens. The industry provides us with early detection of diseases, safe and effective treatment options for the diseases that are detected and so on. It goes without saying that the marketing and sales of such devices and products should be based on their benefits to the patients, not on inappropriate incentives to the healthcare ...
متن کاملمنابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ذخیره در منابع من قبلا به منابع من ذحیره شده{@ msg_add @}
عنوان ژورنال
دوره 14 شماره 4
صفحات 170- 177
تاریخ انتشار 2020-02
با دنبال کردن یک ژورنال هنگامی که شماره جدید این ژورنال منتشر می شود به شما از طریق ایمیل اطلاع داده می شود.
کلمات کلیدی برای این مقاله ارائه نشده است
میزبانی شده توسط پلتفرم ابری doprax.com
copyright © 2015-2023