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The effect of social conservatism on auditors' whisteleblowing; With emphasis on the role of gender and age
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Khaled Yadegari   , Houshang Amiri * , Allahkaram Salehi , Hosein Khanifar |
| , Islamic Azad University |
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Abstract: (1305 Views) |
| The social responsibility of accountants and auditors in promoting information transparency and public trust is a serious role and responsibility. This issue has become especially important after the formation of the Iranian Society Certified Public Accountants as well as the occurrence of fraud and corruption in the country's financial system, as well as with the expansion and growth of listed companies in the Stock Exchange and the need for foreign investment. whisteleblowing as a control mechanism and part of corporate governance is an important way to prevent and identify financial misconduct and is a mechanism for detecting and controlling wrongdoing in organizations. On the other hand, people with high social conservatism are expected to have more conservative professional behaviors in the accounting and auditing profession. The aim of this study was to investigate the effect of social conservatism on auditors' whisteleblowing with the role of moderator age and gender variables. The theoretical foundations of this research have been gathered through library studies and research data through a collection questionnaire. Research hypotheses have been tested through multiple linear regression models. The statistical sample of this study includes 263 members of the Iranian Society Certified Public Accountants, auditors working in audit firms, listed companies in the Stock Exchange and the audit organization in 2020. The findings of this study show that social conservatism has a significant effect on auditors' whisteleblowing. Auditors' gender and age also have a significant moderator effect on the relationship between social conservatism and auditors' whisteleblowing. |
Article number: 17 |
| Keywords: Social conservatism, auditors' Whisteleblowing, Gender, Age. |
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Full-Text [PDF 1289 kb]
(238 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2020/05/31 | Accepted: 2020/07/26 | Published: 2022/01/1
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