Individual Characteristics and Ethical Whistle-Blowing Intention in Audit Profession

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Daryaee Majid; Nikouram Hashem; KHANMOHAMMADI MOHAMMAD HAMED

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Journal: Ethics in Science and Technology Year:2020 | Volume:14 | Issue:5 (Special Issue 02) Page(s): 170-177

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Information Journal Paper

Title

Individual Characteristics and Ethical Whistle-Blowing Intention in Audit Profession

Author(s)

Daryaee Majid | Nikouram Hashem | KHANMOHAMMADI MOHAMMAD HAMED | Issue Writer Certificate

Keywords

EthicsQ2

Whistle blowingQ1

GenderQ2

AuditingQ1

Abstract

Background Individuals characteristics including Gender, education level, job experience and job rank are affective and significant variables in work ethic. This research try to study this affection on Whistle blowing in audit profession. Thus, the aim of this research is to study of Gender effect on Whistle blowing as an ethical behavior. Method The research method is descriptive-correlation. Auditors employed in Iranian audit firms in 2018 were the sample of this study. Questionnaire was used in this study. Multiple linear regression and nonparametric statistics was used in order to data analysis and research question testing. Results The results of this study show that Gender has a significant and negative relationship with the Whistle blowing. In other words, women have not an intention to Whistle blowing than men in audit profession. Other outcomes of this study show that there is no a significant relationship between education level, job experience and job rank with the Whistle blowing. Research evidence, also, show that women's perception about individual responsibility and related costs of reporting wrongdoing is more than men's perception in audit firm. Conclusion According to the finding of this study, Gender is most important variable that influence on the auditor's Whistle blowing. This show that Gender is a significant factor in audit judgment and decision making process. Due to that ethical principles are very important in Auditing profession, women must participate to develop of these principles and policy makers of Auditing can provide facilities in this regard.

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APA: Copy

Daryaee, Majid, Nikouram, Hashem, & KHANMOHAMMADI, MOHAMMAD HAMED. (2020). Individual Characteristics and Ethical Whistle-Blowing Intention in Audit Profession. ETHICS IN SCIENCE & TECHNOLOGY, 14(5 (Special Issue 02)), 170-177. SID. https://sid.ir/paper/122850/en

Vancouver: Copy

Daryaee Majid, Nikouram Hashem, KHANMOHAMMADI MOHAMMAD HAMED. Individual Characteristics and Ethical Whistle-Blowing Intention in Audit Profession. ETHICS IN SCIENCE & TECHNOLOGY[Internet]. 2020;14(5 (Special Issue 02)):170-177. Available from: https://sid.ir/paper/122850/en

IEEE: Copy

Majid Daryaee, Hashem Nikouram, and MOHAMMAD HAMED KHANMOHAMMADI, “Individual Characteristics and Ethical Whistle-Blowing Intention in Audit Profession,” ETHICS IN SCIENCE & TECHNOLOGY, vol. 14, no. 5 (Special Issue 02), pp. 170–177, 2020, [Online]. Available: https://sid.ir/paper/122850/en

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