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auditors desire to whistleblowing Based on social cognition theory
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Hashem Varasteh   , Hashem Nikoomaram * , Azita Jahanshad , Bahman Banimahd |
| Islamic Azad University, Science and Research Branch |
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Abstract: (1646 Views) |
The behavior and attitude of individuals depends on their personality traits. According to social cognition theory, source control and self-efficacy as two personality traits influence many aspects of attitude as well as behavior. Therefore, the purpose of this study is to investigate auditors' desire to whistleblowing Based on social cognition theory.
This research is descriptive and correlational. The auditors working in the audit organization and private audit institutes in 1398sh were the statistical population of the study. The sample consisted of 304 of these auditors selected by random sampling.
Findings showed that personality traits tested (self-efficacy and external locus of control) had a positive and significant effect on whistleblowing. Also, the indirect effect of the mentioned variables is exacerbated by job satisfaction (mediator variable), which indirect effect of self-efficacy on whistleblowing was significant and indirect effect of locus of control on whistleblowing was not significant.The results of the study provide a new insight into how to improve the whistleblowing status in audit firms and institutions.
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Article number: 4 |
| Keywords: locus of control, self-efficacy, whistle blowing |
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Full-Text [PDF 607 kb]
(185 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2019/12/21 | Accepted: 2020/03/11 | Published: 2022/01/1
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