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Investigate individual characteristics on the whistle-blowing tendencies of independent auditors with the role of perceived organizational support
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Fatemeh Saeidi   , Khaled Yadegari * , Shahrzad Ahmadi , Hussein Khanifar |
| Islamic Azad University & Department of Accounting, Khoramshahr international Branch, Islamic Azad University, khorramshahr, Iran. Corresponding Author (khaledyadegarii@yahoo.com). |
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Abstract: (485 Views) |
| According to the social exchange theory, the higher the level of organizational support, the more likely employees will hold themselves accountable. Therefore, they act more easily in exposing and reporting unethical actions. The main purpose of this research is to investigate individual characteristics of the whistle-blowing tendencies of independent auditors with the role of perceived organizational support. The study is applied and integrated in terms of method, cross-sectional survey, and correlation. The statistical population includes independent auditors working in the trusted auditing institutions of the Tehran Stock Exchange, including the auditing organization in 2022. The research tool was Elaine's questionnaire (2010) and it was distributed through available sampling to 236 people and finally, 150 questionnaires were received. Using hierarchical regression analysis, the hypotheses were tested and the data were analyzed by SPSS23. Based on the findings of the research, although the relationship between independent and dependent variables is moderated in the presence of organizational support, the effective factor in the decision to disclose is the individual characteristics of the auditors themselves. Therefore, organizations' support level to individuals in the process of extra-organizational whistle-blowing is important and necessary. The results of the research show that a person's attitude towards whistle-blowing, a person's perception towards behavioral control, a person's responsibility for whistle-blowing have a direct and meaningful relationship with intra-organizational whistle-blowing tendencies according to individual characteristics, and the costs of whistle-blowing for an individual have an inverse and meaningful relationship with intra-organizational whistle-blowing tendencies. In the end, from the point of view of independent auditors, intra-organizational whistle-blowing is preferable to external whistle-blowing. |
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| Keywords: Whistle-blowing tendencies, Independent auditors, Perceived organizational support, Individual factor. |
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Full-Text [PDF 977 kb]
(411 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/04/29 | Accepted: 2023/08/12 | Published: 2024/06/19
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