International Journal of Ethics and Society، جلد ۴، شماره ۲، صفحات ۲۷-۳۲

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عنوان انگلیسی The Impact of Ethical Foundations on Reporting Audit Whistleblowing: Evidences from Private Audit Firms
چکیده انگلیسی مقاله Background: Reporting whistleblowing as an ethical behavior can play an effective role in combating illegal behaviors as well as preventing scandals in organizations, especially auditing firms. Therefore, the purpose of this study is to investigate the effect of ethical foundations of auditors working in the private sector on their willingness to report audit whistleblowing. Method: This research is applied in terms of purpose and it is a descriptive-correlational study. The statistical population of the present study is all auditors working in private sector audit firms that 160 people have been selected using random sampling method. The research variables were measured using standard questionnaires and finally, multivariate regression test was used to analyze the collected data. Results: The results of the present study confirm the positive and significant effect of ethical foundations on decisions related to reporting whistleblowing in private sector audit firms. The results also showed that as the age and job rank of auditors working in private sector auditing firms increases, their tendency to report auditing whistleblowing decreases. Conclusion: Since increasing the willingness of auditors to disclose whistleblowing in order to perform the task of accreditation leads to improved audit quality; According to the results obtained in this study, influential organizations in the legislature are suggested to consider the ethical foundations as an effective factor in reporting whistleblowing and work to strengthen it. In this way, in such a competitive market, auditors can be encouraged to be fair to others, even if it threatens their own well-being and safety.
کلیدواژه‌های انگلیسی مقاله Whistleblowing, Ethical behavior, Ethical foundations

نویسندگان مقاله | Naser Karimi
Ph.D. Student in Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran

| Mahdi Zeinali
Dept. of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran

| Younes Badavar Nahandi
Dept. of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran

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