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Information Journal Paper

Title

Relationship between Financial Incentives and Seriousness with Whistle Blowing Intention of Unethical Acts

Pages

  69-76

Abstract

 Background: Despite the investments that done regarding fraud detection processes and tools around the world, research has recognized whistleblowers as an important source of fraud detection. Various regulatory strategies have been employed recently in corporations in order to protect the whistleblowers. One of these strategies is providing Financial incentives. This study is an attempt to investigate the role of Financial incentives and Seriousness in motivating the accountants and auditors to expose unethical issues. Method: This is an applied research in terms of goal and a descriptive-correlation research in terms of nature. The study population includes accountants and auditors in Shiraz and the sample was selected using Cochran formula. The data collected with questionnaire and analyzed using regression method. Results: The results showed that there is a direct relationship between Financial incentives and Whistle blowing intentions. Based on results, Seriousness of an unethical action increases Whistle blowing intentions but affects the role of Financial incentives and adjusts its effects. Conclusion: Financial incentives increase people's tendency to expose unethical actions. However, the role of these incentives becomes less important when the unethical action is considered serious. Therefore, to enhance the effectiveness of internal controls, we should note that Financial incentives are not effective in all cases; they are effective when the unethical actions are less serious. The reason is that the people dealing with serious issues would report unethical acts without Financial incentive.

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    APA: Copy

    fereidoni, zeinab, & BARZEGAR, ELAHEH. (2019). Relationship between Financial Incentives and Seriousness with Whistle Blowing Intention of Unethical Acts. ETHICS IN SCIENCE & TECHNOLOGY, 13(4 ), 69-76. SID. https://sid.ir/paper/122755/en

    Vancouver: Copy

    fereidoni zeinab, BARZEGAR ELAHEH. Relationship between Financial Incentives and Seriousness with Whistle Blowing Intention of Unethical Acts. ETHICS IN SCIENCE & TECHNOLOGY[Internet]. 2019;13(4 ):69-76. Available from: https://sid.ir/paper/122755/en

    IEEE: Copy

    zeinab fereidoni, and ELAHEH BARZEGAR, “Relationship between Financial Incentives and Seriousness with Whistle Blowing Intention of Unethical Acts,” ETHICS IN SCIENCE & TECHNOLOGY, vol. 13, no. 4 , pp. 69–76, 2019, [Online]. Available: https://sid.ir/paper/122755/en

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